| SUMMARY OF SIGNIFICANT POLICIES | 2. SUMMARY OF SIGNIFICANT POLICIES Basis of Presentation The accompanying unaudited interim financial
statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of
America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements
and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K for
fiscal year 2016. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair
presentation of financial position and the results of operations for the interim period presented have been reflected herein. The
results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes
to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for
the most recent fiscal period, as reported in the Form 10-K, have been omitted. Concentrations The Company deposits cash with a national
bank within the United States of America and at times throughout the year may maintain balances that exceed federally insured limits
of $250,000 per depositor, per insured bank. There was no uninsured cash at March 31, 2017 or December 31, 2016. The Company has
not experienced any losses in such accounts, and management believes the Company is not exposed to any unusual credit risk on cash
and cash equivalents. Use of Estimates The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid
investments purchased with original maturities of three months or less to be cash equivalents. Cash equivalents are placed with
high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates
fair value. Accounts Receivable Accounts receivable are uncollateralized
customer obligations due under normal trade terms, and are stated at the amount the Company expects to collect from outstanding
balances. The Company records an allowance for doubtful accounts based on specifically identified amounts that are believed to
be uncollectible. Management considers accounts receivable to be fully collectible at March 31, 2017. Revenue Recognition The Company derives its revenues primarily
from providing web and IT services. Web and IT services revenues consist of fees from web design, software development, domain
and hosting, and maintenance and other services. The Company recognizes revenue when persuasive evidence of an arrangement exists,
services have been rendered, the price is fixed and determinable and collectability is reasonably assured. The Company's service
arrangements are generally non-cancelable and do not provide for refunds to customers in the event of cancellations. The Company
records revenues net of sales taxes. Revenues from web design, software development are generally recognized after the projects
are completed and when delivery is made or title and risk of loss otherwise transfers to the customer, and the collection is reasonably
assured. Revenues from IT consulting services, domain and hosting, and maintenance services are generally recognized on a straight-line
basis over the length of the contract. The Company also enters into arrangements
with multiple deliverables that generally include web design and software development, domain and hosting, and maintenance and
other services, with the term ranging from one month to two years. The Company analyzes its agreements to determine whether the
elements can be separated and accounted for individually or as a single unit of accounting in accordance with the Financial Accounting
Standards Board's (the “FASB”) Accounting Standards Codification (“ASC”) 605-25, “Revenue Arrangements
with Multiple Deliverables,” and Staff Accounting Bulletin (“SAB”) 104, “Revenue Recognition”. Allocation
of revenue to individual elements that qualify for separate accounting is based on the element’s fair value in accordance
with ASC 605 and related revenues are recognized pursuant to the criteria described above. During the year ended December 31, 2015,
in one of the arrangements that contain multiple deliverables, the Company acted as an agent in the transaction. As the agent,
it records revenues on a net basis. Customer payments received in advance of the performance of services are recorded as deferred
revenues in the balance sheets, and are recognized as revenue when the web and IT services are rendered. Cost of Revenues Cost of revenues includes all costs
associated with the providing website development and IT services for its clients and primarily consists of subcontracted services. Earnings (loss) per share Basic earnings (loss) per common share
is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock
outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders
by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional
shares of common stock that would have been outstanding if potentially dilutive securities had been issued. At March 31, 2017,
the Company had a $50,000 loan from a stockholder which is convertible on demand. Management has not determined the conversion
rate on this potentially dilutive security at March 31, 2017. Stock-based compensation The Company accounts for equity instruments
issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10, “Compensation-
Stock Compensation”, and FASB ASC 505-50, “Equity- Based Payments to Non-Employees”. Costs are measured at the
estimated fair value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more
reliably measurable. The value of the equity instruments issued for consideration other than employee services is determined on
the earliest of a performance commitment or completion of performance by the provider of goods or services. Related Parties A related party is generally defined
as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company's management,
(iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone
who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related
party transaction when there is a transfer of resources or obligations between related parties. Income Taxes The Company records income taxes under
the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences
attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their
respective tax bases, and attributable to operating loss and tax credit carryforwards. Accounting standards regarding income taxes
requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence,
it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred
tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers,
among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the
duration of statutory carryforward periods, the Company’s experience with operating loss and tax credit carryforwards not
expiring unused, and tax planning alternatives. The Company recorded valuation allowances
on the net deferred tax assets. Management will reassess the realization of deferred tax assets based on the accounting standards
for income taxes each reporting period. To the extent that the financial results of operations improve and it becomes more likely
than not that the deferred tax assets are realizable, the Company will be able to reduce the valuation allowance. Significant judgment is required in
evaluating the Company’s tax positions and determining its provision for income taxes. During the ordinary course of business,
there are many transactions and calculations for which the ultimate tax determination is uncertain. Accounting standards regarding
uncertainty in income taxes provides a two-step approach to recognizing and measuring uncertain tax positions. The first step is
to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than
not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The
second step is to measure the tax benefit as the largest amount which is more than 50% likely, based solely on the technical merits,
of being sustained on examinations. The Company considers many factors when evaluating and estimating its tax positions and tax
benefits, which may require periodic adjustments and which may not accurately anticipate actual outcomes. Fair Value of Financial Instruments The Company follows guidance for accounting
for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items
that are recognized or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted
guidance for fair value measurement related to valuation techniques used to measure fair value. The hierarchy gives the highest
priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest
priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy
are as follows: Level 1 – Inputs are quoted prices
(unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
date. Level 2 – Inputs are inputs other
than quoted prices included within Level 1 that are observable for the assets or liability, either directly or indirectly. Level 3 – Inputs are unobservable
inputs for the asset or liability. The Company does not have any
financial assets or liabilities that are required to be fair valued on a recurring basis. For certain of the
Company's financial instruments, including cash and cash equivalents, accounts receivables, accounts payable and accrued
liabilities, amounts due to related parties and income tax payable, the carrying amounts approximate fair values due to their
short maturities. Transactions involving related parties
cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings
may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions
were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature. Foreign Currency Transactions and
Translation The Company records and settles all
transactions in U.S. Dollars based on the current exchange rate prevailing at each transaction date, therefore there are no translation
adjustments at the balance sheet date that should be included in accumulated other comprehensive income. Accounting Standards
Not Yet Adopted In August 2015, FASB issued ASU 2015-14,
“Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”. The amendments in ASU 2015-14
defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities,
and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December
15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual
reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company
is currently in the process of evaluating the impact of the adoption on its financial statements. In November 2015 the FASB issued ASU
2015-17, “Balance Sheet Classification of Deferred Taxes”, which changes how deferred taxes are classified on the Company’s
balance sheets and is effective for financial statements issued for annual periods beginning after December 15, 2016, with early
adoption permitted. ASU 2015-17 requires all deferred tax assets and liabilities to be classified as non-current. The adoption
of ASU 2015-17 has no effect on our balances sheets as the Company has no deferred tax assets and liabilities at March 31, 2017
and recorded a valuation allowance reducing our net deferred tax assets and liabilities to zero at March 31, 2017 and 2016. In February 2016, the FASB issued ASU
2016-02, Leases (Topic 842), which supersedes ASC 840, Leases. This ASU is based on the principle that entities should
recognize assets and liabilities arising from leases. The ASU does not significantly change the lessees’ recognition,
measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified
as finance or operating. The ASU’s primary change is the requirement for entities to recognize a lease liability
for payments and a right of use asset representing the right to use the leased asset during the term on operating lease arrangements. Lessees
are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months
or less. Lessors’ accounting under the ASC is largely unchanged from the previous accounting standard. In
addition, the ASU expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified
retrospective transition approach, which includes a number of practical expedients. The effective date will be
the first quarter of fiscal year 2020 with early adoption permitted. Management continues to assess the overall impact
the adoption of ASU 2016-02 will have on the Company’s financial statements. In March 2016, the FASB issued ASU 2016-08,
“Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus
Net)”. The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance
on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative
examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In March 2016, the FASB issued ASU 2016-09,
“Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments
are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual
periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax
consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows.
The adoption of ASU 2016-09 has no effect on the Company’s financial position or results of operations. In April 2016, the FASB issued ASU 2016-10,
“Revenue from Contracts with Customer (Topic 606): Identifying Performance Obligations and Licensing.” The amendments
in this ASU clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation
guidance, while retaining the related principles for those areas. The effective date and transition of these amendments is the
same as the effective date and transition of ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Public
entities should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim
reporting periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In May 2016, the FASB issued ASU 2016-12,
“Revenue from Contracts with Customer (Topic 606): Narrow-Scope Improvements and Practical Expedients.” The amendments
in this ASU affect only the narrow aspects of Topic 606. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In June 2016, the FASB issued ASU 2016-13,
“Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” The
amendments in this ASU replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected
credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates.
The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those
fiscal years. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In August 2016, the FASB issued ASU
2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging
Issues Task Force). ASU 2016-15 reduces diversity in practice in how certain transactions are classified in the statement of cash
flows. The effective date will be the first quarter of fiscal year 2018 with early adoption permitted. Management continues to
assess the overall impact the adoption of ASU 2016-15 will have on the Company’s financial statements. The Company has implemented all new
accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that
there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position
or results of operations. |
