Teardroppers 10-Q 12 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 12, 2021
Cover [Abstract]
Entity Registrant Name	Teardroppers, Inc.
Entity Central Index Key	0001615780
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		45,920,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Entity Small Business	true
Entity Emerging Growth	false
Entity Shell Company	false
Entity File Number	333-177792
Interactive data current	Yes
State of incorporation	NV

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 46,206	$ 49,473
Lease receivable	1,000	1,000
Lease receivable - related party (current portion)	48,478	46,816
Interest receivable	555	565
Prepaid expenses	3,659	4,072
Other receivables	2,000	0
Total current assets	101,898	101,926
Property and equipment:
Cost	324,202	288,089
Less accumulated depreciation	(200,511)	(185,153)
Property and equipment, net	123,691	102,936
Lease receivable - related party (net)	156,469	168,957
Total Assets	382,058	373,819
Current Liabilities
Accounts payable	345,369	319,455
Accounts payable - related parties	353,591	336,081
Customer deposits	14,500	14,500
Contract liability - related party	11,760	11,760
Current portion of notes payable	4,876	4,737
Current portion of notes payable - related party	75,095	35,932
Current portion of right of use asset lease payable - related party	4,016	3,656
Accrued interest - related parties	555	566
Lines of credit from related party	958,002	867,011
Accrued interest payble - unrelated parties	292,327	272,338
Total current liabilities	2,060,091	1,866,036
Long-term liabilities
Note payable	61,759	63,125
Note payable - related party	0	47,747
Right of use asset lease payable - related party	18,433	19,386
Long-term liabilities - related parties	80,192	130,258
Total Liabilities	2,140,283	1,996,294
Stockholders' Deficit
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued shares 0	0	0
Common stock, par value $0.001, authorized 200,000,000 shares issued 45,920,000	45,920	45,920
Additional paid in capital	828,558	828,558
Accumulated deficit	(2,632,703)	(2,496,953)
Total Stockholders' Deficit	(1,758,225)	(1,622,475)
Total Liabilities and Stockholders' Deficit	$ 382,058	$ 373,819

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	100,000,000
Common stock, shares issued	45,920,000	45,920,000
Common stock, shares outstanding	45,920,000	45,920,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues	$ 13,275	$ 13,275
Operating expenses:
Consulting to related party	36,000	27,000
Consulting from unrelated party	22,500	20,970
General and administrative	55,177	81,290
Professional fees	18,113	38,688
Total operating expenses	131,790	167,948
Operating loss	(118,515)	(154,673)
Other income (expense):
Interest income - related parties	7,023	4,410
Interest expense - unrelated parties	(1,676)	0
Interest expenses - related parties	(22,582)	(20,211)
Total other expenses	(17,235)	(15,801)
Net loss before taxes	(135,750)	(170,474)
Income tax provision	0	0
Net loss	$ (135,750)	$ (170,474)
Net loss per share (Basic and fully diluted)	$ 0	$ 0
Weighted average common shares outstanding - basic and diluted	45,920,000	45,920,000
Lease Revenue Unrelated Parties [Member]
Revenues	$ 1,275	$ 1,275
Lease Revenue Related Parties [Member]
Revenues	$ 12,000	$ 12,000

CONDENSED STATEMENTS OF STOCKHO

CONDENSED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares outstanding at Dec. 31, 2019		45,920,000
Beginning balance, value at Dec. 31, 2019		$ 45,920	$ 828,558	$ (2,044,055)	$ (1,169,577)
Net loss for the period				(170,474)	(170,474)
Ending balance, shares outstanding at Mar. 31, 2020		45,920,000
Ending balance, value at Mar. 31, 2020		$ 45,920	828,558	(2,214,529)	(1,340,051)
Beginning balance, shares outstanding at Dec. 31, 2020		45,920,000
Beginning balance, value at Dec. 31, 2020		$ 45,920	828,558	(2,496,953)	(1,622,475)
Net loss for the period				(135,750)	(135,750)
Ending balance, shares outstanding at Mar. 31, 2021		45,920,000
Ending balance, value at Mar. 31, 2021		$ 45,920	$ 828,558	$ (2,632,703)	$ (1,758,225)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows From Operating Activities:
Net loss	$ (135,750)	$ (170,474)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	15,358	17,321
Changes in Operating Assets and Liabilities
Decrease in lease receivable	0	(4,240)
Decrease in interest receivable - related party	10	0
Decrease in prepaid expenses	413	3,254
Decrease in lease receivable - related party	10,826	5,596
Increase in other receivable	(2,000)	0
Increase accounts payable - unrelated parties	25,914	37,988
Increase (Decrease) in accounts payable - related parties	17,510	(19,499)
Increase in accrued interest - related parties	19,989	16,801
Increase in advance lease payments	0	5,003
Decrease in accrued interest - unrelated parties	(11)	0
Net cash used in operating activities	(47,741)	(108,250)
Cash Flows From Investing Activities:
Purchase of vehicle	(36,113)	0
Cash Flows From Financing Activities:
Proceeds from line of credit to related parties	163,500	233,717
Repayments on line of credit to related party	(72,509)	(126,149)
Repayments on notes payable - unrelated parties	(1,227)	0
Repayments on notes payable - related parties	(8,584)	(8,452)
Repayments on lease payable - related parties	(593)	0
Net cash provided by financing activities	80,587	99,116
Net Decrease In Cash	(3,267)	(9,134)
Cash at The Beginning of The Period	49,473	50,035
Cash at The End of The Period	46,206	40,901
Non-cash investing and financing activities
Asset transferred in a direct financing lease	0	180,500
Cash paid during the year for Interest	4,280	3,410
Cash paid during the year for Franchise and income tax	$ 0	$ 0

1. Organization and Description

1. Organization and Description of Business	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS On June 3, 2013, Teardroppers, Inc. (the “Company”), was incorporated under the laws of the state of Nevada. We are in the business of mobile billboard advertising providing billboard advertising space on custom designed "Teardrop Trailers" and various sizes of cargo type trailers. Teardrop Trailers, are usually designed for short-period accommodations for vacationers and travelers. Teardrop Trailers are designed to be towed behind new and vintage vehicles and pickup trucks. In addition, we own cargo trailers with flat non rivet panel siding that can be used for hauling and transportation. These trailers range in size from 15 feet to 53 feet. We lease these trailers for transportation of goods and for advertising of their respective business or the businesses of lessee clients.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading. Operating results for the three months ended March 31, 2021 is not necessarily indicative of the final results that may be expected for the year ended December should be read in conjunction with the audited financial statements for the year ended December 31, 2020 filed with the SEC on April 14, 2021. Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, lease liabilities, useful lives of assets and related depreciation, and valuation of deferred tax assets methods applied. Cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At March 31, 2021 and December 31, 2020, the Company had no cash equivalents. Fair value of financial instruments The Company adopted the provisions of FASB Accounting Standards Codification (“ASC”) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses, and deferred revenue approximate their fair value because of the short maturity of those instruments. The Company’s loans payable approximates, the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at March 31, 2021 and December 31, 2020. The Company had no assets and/or liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020, respectively, using the market and income approaches. Property and equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three (3) years for equipment, five (5) years for automobile, and seven (7) years for furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations. Revenue recognition On January 1, 2018, the Company adopted the provisions of ASC 606 Revenue from Contracts with Customers, and related Accounting Standards Updates. This new revenue recognition standard has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures. The primary source of revenue and performance obligation is from the rental of advertising space on custom designed Teardrop Trailers. The length of the rental agreements varies from one to thirty days. Customers pay in advance and revenue is recognized based on the number of days of each contract that have expired. For the three months ended March 31, 2021 and 2020, the Company recognized no income from the rental of the trailers. Subsequent to the adoption of amended accounting guidance for leasing transactions (the “new lease standard”), new leases are classified as sales-type leases, direct financing leases, or operating leases. Leases that commenced prior to the adoption of the new lease standard were not reassessed or restated pursuant to the practical expedients elected and will continue to be accounted for under previous lease accounting guidance. When a contract includes lease and non-lease components, the Company allocates consideration under the contract to each component based on relative standalone selling price. Whenever the terms of the lease transfer control to the lessee, the contract is typically classified as a sales-type lease. All other leases that do not meet the definition of a sales-type lease or direct financing lease are classified as operating leases. The underlying asset in an operating lease arrangement is carried at depreciated cost as “Equipment under operating leases” within Property, plant, and equipment, net on the balance sheets. Depreciation is calculated using the straight-line method over the term of the underlying lease contract and is recognized as Cost of net revenue. The depreciable basis is the original cost of the equipment less the estimated residual value of the equipment at the end of the lease term. The Company recognizes operating lease revenue on a straight-line basis over the lease term and expenses deferred initial direct costs on the same basis. Impairment of equipment under operating leases is assessed on the same basis as other long-lived assets. The Company provides lessees with the option to extend the lease or purchase the underlying asset at the end of the lease term, which is considered when evaluating lease classification. In general, the Company’s lease arrangements do not have variable payment terms and are non-cancelable. In March 2018, the Company entered into a four-year agreement to lease equipment to an unrelated shareholder. In September 2018, the son of the shareholder became the Chief Financial Officer. At that point the shareholder is considered a related party. For the three months ended March 31, 2021 and 2020, related party lease income was $12,000 and $12,000 respectively. In January 2019, the Company entered into a two-year agreement to lease a vehicle to an unrelated third party. For the three months ended March 31, 2021 and 2020, recognized operating lease income was $1,275 and $1,275, respectively. In January 2015, the Company received $14,500 as a deposit for advertising space to be provided in the future. As of March 31, 2021 and December 31, 2020, the customer has not utilized the space and no revenue has been recognized as the performance obligations have not been satisfied. At the time the service is provided under the terms of the agreement, the Company will recognize the revenue. Net income (loss) per share The Company computes basic and diluted earnings per share amounts pursuant to ASC 260-10-45. Basic earnings per 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, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. There were no potentially dilutive shares outstanding as of March 31, 2021 and December 31, 2020, respectively. Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its 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.

3. Going Concern

3. Going Concern	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 3 – GOING CONCERN The Company's financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has a minimum cash balance available for payment of ongoing operating expenses. As of March 31, 2021, the Company has an accumulated deficit of $2,632,703, net cash outflow from operating activities of $47,741, and a net loss for the current period of $135,750. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this report. Its continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available or will be available on terms acceptable to the Company.

4. Lease Receivable - Related P

4. Lease Receivable - Related Party	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Lease Receivable - Related Party	NOTE 4. LEASE RECEIVABLE – RELATED PARTY On November 12, 2019, the company purchased a truck and trailer from a related party for $190,000. On February 1, 2020, the Company leased the asset back to the same related party. The term of the lease is for 48 months with payments of $5,003 per month. At the end of the lease, the related party has the right to purchase the asset for $22,800. The lease is classified as a financing lease under ASC 842. The present value of the lease payments, excluding the end of lease provisions, discounted at an interest rate of 10%, is $197,442. The Company is using the net book value of $180,500 of the asset as the initial value of the lease in accordance with ASC 842-30-55-17A. The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: 2021 (remainder of year) $ 45,027 2022 60,036 2023 60,036 2024 5,004 Total 170,103 Less deferred interest (31,807 ) Less current portion (42,400 ) Long-term lease receivable $ 95,896 On August 1, 2020, the company purchased a vehicle for $69,000 from a related party and leased it to the same related party. The term of the lease is for 60 months with payments of $1,000 per month. At the end of the lease, the related party has the right to purchase the vehicle for $37,000. The lease is classified as a financing lease under ASC 842. The present value of the lease payments, excluding the end of lease provisions, discounted at an interest rate of 10%, is $47,065. The Company is using the net book value of $69,000 of the asset as the initial value of the lease in accordance with ASC 842-30-55-17A. The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: 2021 (remainder of year) $ 9,000 2022 12,000 2023 12,000 2024 12,000 2025 8,000 Purchase option 37,000 Total 90,000 Less deferred interest (23,349 ) Less current portion (6,078 ) Long-term lease receivable $ 60,573 Income from both leases is reflected on the statement of operations as interest income – related parties. For the three months ended March 31, 2021 and 2020 interest income of $7,023 and $4,410, respectively was reported.

5. Property and Equipment

5. Property and Equipment	3 Months Ended
	Mar. 31, 2021
Property and equipment:
Property and Equipment	NOTE 5 – PROPERTY & EQUIPMENT Property and equipment consists of the following at March 31, 2021 and December 31, 2020.: March 31, 2021 December 31, 2020 Property and equipment, purchased $ 294,113 $ 258,000 Property and equipment, leased 30,089 30,089 324,202 288,089 Less: accumulated depreciation (200,511 ) (185,153 ) Property and equipment, net $ 123,691 $ 102,936 Depreciation expense for the three months ended March 31, 2021 and 2020 was $15,358 and $17,321 respectively. On November 12, 2019, the Company acquired for $190,000 a 2008 Freightliner truck and a 2007 Featherlite trailer for use in the business operations. On February 1, 2020, the Company leased a truck and trailer purchased November 2019 for $190,000 to a related party. The lease is classified as a financing lease. The cost of the vehicle and related accumulated depreciation has been reclassified to a lease receivable and is reflected on the balance sheet as lease receivable – related party. See Note 4 for details. On February 4, 2021, the Company purchased for $36,113, a 1983 Toyota truck from a related party for use in the business operations.

6. Line of Credit from Related

6. Line of Credit from Related Party	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Line of Credit from Related Party	NOTE 6 – LINE OF CREDIT FROM RELATED PARTY On February 25, 2014, the Company entered into a line of credit with DEVCAP Partners, LLC, a California limited liability company (“DEVCAP”), for an amount up to $450,000 with an extended maturity date of December 31, 2023, bearing interest of 10% per annum. Effective July 1, 2019, the loan was assumed by FinTekk AP, LLC, a California limited liability company (“Fintekk”). The terms of the line of credit are unchanged. Both DEVCAP and FinTekk are solely owned by the majority shareholder of the Company and are related parties. As of March 31, 2021 and December 31, 2020, the balance of the line of credit was $257,385 and $226,385, respectively. The Company recorded accrued interest of $32,507 and $27,374 on the line of credit at March 31, 2021 and December 31, 2020, respectively. On August 13, 2015, the Company entered into a line of credit with General Pacific Partners, LLC, a California limited liability company, for an amount up to $450,000. The line of credit is a demand loan bearing interest of 10% per annum. General Pacific Partners, LLC is a related party to the Company as it is owned by a majority shareholder of the Company. On July 5, 2017, the balance of $25,000 was converted into 500,000 shares of stock valued at $.05 per share. The balance of the line of credit was $0 as of March 31, 2021 and December 31, 2020. The Company owes accrued interest of $4,732 as of March 31, 2021 and December 31, 2020, respectively. During 2014, the Company entered into a line of credit agreement with Gemini Southern, LLC, a related party. The line of credit is a demand loan with a maximum of $950,000 bearing interest at 10%, maturing December 2023. As of March 31, 2021 and December 31, 2020, the balance due on the line was $700,617 and $640,626, respectively. The Company recorded accrued interest of $109,332 and $94,600 as of March 31, 2021 and December 31, 2020, respectively.

7. Long-term Liabilities- Relat

7. Long-term Liabilities- Related Party	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Long-term Liabilities- Related Party	NOTE 7 – LONG-TERM LIABILITIES – RELATED PARTY During 2014, the Company entered into a loan agreement with Gemini Southern, LLC, pursuant to which monies were to be paid to the Company by Gemini Southern, LLC, pursuant to the Consulting Agreement dated September 20, 2013. The balance was to be paid with interest commencing January 1, 2015 at a rate of 10% per annum, with a maturity date of December 12, 2018. On April 1, 2018, the balance of the debt, $525,000, was converted into 4,375,000 shares of common stock of the Company. The Company recorded accrued interest on this loan of $145,632 as of March 31, 2021 and December 31, 2020, respectively. The accrued interest was not part of the conversion agreement and continues to be reflected as a liability. On October 1, 2017, the Company acquired from Gemini Southern, LLC a 2006 Ultra-Comp 53” NASCAR type vehicle transport hauler (the “Hauler”) to be used for promotional / advertising services. The purchase price of the Hauler was $165,000. The Company paid for the Hauler with a promissory note (the “Hauler Note”). The Hauler Note bears interest at 12% per annum and is payable as follows: (i) interest only from October 1, 2017 through February 28, 2018; (ii) $3,670 per month from March 1, 2018 through February 28, 2022; and $45,000 on February 1, 2022. The trailer is collateral for the promissory note. The balance of the loan was $75,095 and $83,679 as of March 31, 2021 and December 31, 2020, respectively. On April 2, 2021, the company sold the trailer to a related party Rick Ware Racing, LLC and paid off the promissory note in the amount of $75,095. Principal payments for the remaining term of the loan will be as follows: 2021 (reminder of year) $ 27,342 2022 47,753 Total 75,095 Less current portion (75,095 ) Long-term liability $ – On December 22, 2018, the Company leased a vehicle from the majority shareholder. The term of the lease is 84 months with payments of $423 per month. At the end of the lease the Company can purchase the vehicle for $2,500. As of March 31, 2021, it is reasonably expected that the Company will exercise the purchase option. The value of the right of use asset and corresponding liability at the date of inception was $30,089, the net present value of the lease payments, including the purchase option, using an interest rate of 6.649% in accordance with the provisions of ASC 842. The right of use asset is included in property and equipment as a leased asset. The undiscounted cash flow principal payments for the next five years will be as follows: 2021 (remainder of year) $ 3,807 2022 5,078 2023 5,078 2024 5,078 2025 7,156 Total 26,197 Less deferred interest (3,748 ) Less current portion (4,016 ) Long-term right of use asset lease liability $ 18,433 On August 1, 2020, the Company borrowed $69,000 from an unrelated party to purchase a 2020 Porsche Maran that was subsequently leased to a related party. See Note 4 for details of the lease agreement. The term of the loan is 60 months with payments of $912 per month with interest at 10%. A final payment of $42,434 is due in August 2025. The loan is secured by the vehicle. Principal payments for the next five years will be as follows: 2021 (reminder of year) $ 3,704 2022 4,870 2023 5,380 2024 5,943 2025 46,738 Total 66,635 Less current portion (4,876 ) Long-term liability $ 61,759

8. Other Related Party Transact

8. Other Related Party Transactions and Related Parties Accounts Payable	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Other Related Party Transactions and Related Parties Accounts Payable	NOTE 8 – OTHER RELATED PARTY TRANSACTIONS and RELATED PARTIES ACCOUNTS PAYABLE Line of credit from related parties The Company has two line of credit agreements with related parties. FinTekk AP, LLC is also the majority shareholder in the Company. DEVCAP Partners, LLC is owned by the same related party that owns Fintekk AP. See Note 6 for further disclosure. Consulting expense to related party (FinTekk AP, LLC) On January 1, 2014, the Company executed a three-year consulting agreement with DEVCAP Partners, LLC, (“DEVCAP”), whereby the Company agreed to pay approximately $7,500 a month for consulting services to be provided to the Company such as marketing, architectural development, accounting, finance, corporate structure and tax planning. Effective July 1, 2019, the agreement was transferred to FinTekk AP, LLC (“FinTekk”). All amounts due to DEVCAP and all future services will be assumed by FinTekk. For the three months ended March 31, 2021 and 2020, the Company recorded consulting fee expense of $22,500, respectively. The amount due but unpaid is $242,835 and $243,825 at March 31, 2021 and December 31, 2020, respectively, and is included in accounts payable related parties on the balance sheets. Consulting expense to related party (Ray Gerrity) On January 1, 2014, the Company entered into a verbal consulting agreement with its Chief Executive Officer, Ray Gerrity, whereby the Company agreed to pay $2,500 per quarter for consulting services related to his duties as Chief Executive Officer. Mr. Gerrity resigned his position effective March 31, 2018. The amount due but unpaid was $32,500 at March 31, 2021 and December 31, 2020, respectively, and was included on the balance sheet as accounts payable - related parties. Consulting expense to related party (Robert Wilson) On January 1, 2014, the Company entered into a verbal consulting agreement with its Chief Financial Officer, Robert Wilson, whereby the Company agreed to pay $2,500 per quarter for consulting services related to his duties as Chief Financial Officer. Mr. Wilson resigned effective April 1, 2017. The amount due but unpaid was $17,500 at March 31, 2021 and December 31, 2020, respectively, and was included on the balance sheet as accounts payable - related parties. Consulting expense to related party (Cody Ware) On January 1, 2019, the Company entered into a consulting agreement Expense reimbursements The majority shareholder of the Company pays certain ongoing operating costs from personal funds and is periodically reimbursed. As of March 31, 2021 and December 31, 2020 the amounts due to the shareholder was $34,250 and $29,250 and is reflected in accounts payable – related parties on the balance sheet. Other related party transactions On January 9, 2019, the Company leased a 2018 Ford F-150 truck for a term of two years at $425 per month. The truck was acquired December 22, 2018 from the majority shareholder as described in Note 10. The lessee is an outside consultant for the Company. Additionally, as of March 31, 2021 and December 31, 2020, there was an outstanding payable balance of $10,006 advances owed to related parties. On February 4, 2021, the Company purchased a 1983 Toyota truck from the majority shareholder for use in the business operations.

9. Stockholders' Equity (Defici

9. Stockholders' Equity (Deficit)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Stockholders' Equity (Deficit)	NOTE 9 – STOCKHOLDERS’ DEFICIT At the time of incorporation, the Company was authorized to issue 10,000 shares of common stock and 1,000 shares of preferred stock with a par value of $0.001. The Company amended its articles of incorporation to increase it authorized shares to 200,000,000 shares of common stock and 20,000,000 shares of preferred stock, both $0.001 par value.

10. Operating Leases

10. Operating Leases	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Operating Leases	NOTE 10 – OPERATING LEASES Operating Leases - Lessee On December 22, 2018, the Company leased a vehicle from the majority shareholder. See further details of this lease in Note 7. Operating Leases – Lessor The Company entered into an agreement with a principal vendor for the lease of a Company vehicle. The lease is classified as a lessor operating lease under ASC 842. The term of the lease is 24 months, effective January 2019 and expiring December 2020. Depreciation expense for the vehicle subject to the lease is provided on the straight-line method over the useful life of the vehicle in accordance with the Company’s normal depreciation policy. Estimated and actual residual values are reviewed on a regular basis to determine that depreciation amounts are appropriate. Depreciation expense related to the vehicle was $6,018 for the years ended December 31, 2020 and 2019. Investments in operating leases are as follows at March 31, 2021 and December 31, 2020: 2021 2020 Machinery and equipment, at cost $ 30,089 $ 30,089 Accumulated depreciation (13,540 ) (12,036 ) Net investments in operating leases $ 16,549 $ 18,053

11. Contingencies and Commitmen

11. Contingencies and Commitments	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	NOTE 11—CONTINGENCIES AND COMMITMENTS The Company’s ability to collect on receivables and pay liabilities is connected to NASCAR race schedule. The 2020 NASCA schedule was severely disrupted by Covid, which caused delays in both collections and payments. Management believes the 2021 NASCAR schedule will not be disrupted. This will allow collections on receivables and payments on liabilities to be timely made. There are no other commitments or contingencies related to the assets and liabilities that are not disclosed above. The COVID-19 outbreak in 2020 had a significant impact on business in general. The NASCAR race schedule was severely disrupted. The Company’s operations are directly connected to the NASCAR schedule. Due to the disruption in NASCAR events, collection of revenues and payment of expenses was delayed in some cases. Overall, revenues and expenses for 2020 were consistent with prior periods. The Company did not experience a significant detrimental change. Management believes the 2021 NASCAR race schedule will not be significantly impacted and should not have a material impact on future operations. Due to the level of risk this virus may have on the global economy, it is at least reasonably possible that it could have an impact on the operations of the Company in the near term that could materially impact the Company’s financials.

12. Subsequent Events

12. Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS On April 2, 2021, the Company sold its interest in the 2005 Ultra Comp trailer to Rick Ware Racing, LLC. The sale price of the trailer was $75,095.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading. Operating results for the three months ended March 31, 2021 is not necessarily indicative of the final results that may be expected for the year ended December should be read in conjunction with the audited financial statements for the year ended December 31, 2020 filed with the SEC on April 14, 2021.
Use of estimates	Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, lease liabilities, useful lives of assets and related depreciation, and valuation of deferred tax assets methods applied.
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At March 31, 2021 and December 31, 2020, the Company had no cash equivalents.
Fair value of financial instruments	Fair value of financial instruments The Company adopted the provisions of FASB Accounting Standards Codification (“ASC”) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses, and deferred revenue approximate their fair value because of the short maturity of those instruments. The Company’s loans payable approximates, the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at March 31, 2021 and December 31, 2020. The Company had no assets and/or liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020, respectively, using the market and income approaches.
Property and equipment	Property and equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three (3) years for equipment, five (5) years for automobile, and seven (7) years for furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Revenue recognition	Revenue recognition On January 1, 2018, the Company adopted the provisions of ASC 606 Revenue from Contracts with Customers, and related Accounting Standards Updates. This new revenue recognition standard has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures. The primary source of revenue and performance obligation is from the rental of advertising space on custom designed Teardrop Trailers. The length of the rental agreements varies from one to thirty days. Customers pay in advance and revenue is recognized based on the number of days of each contract that have expired. For the three months ended March 31, 2021 and 2020, the Company recognized no income from the rental of the trailers. Subsequent to the adoption of amended accounting guidance for leasing transactions (the “new lease standard”), new leases are classified as sales-type leases, direct financing leases, or operating leases. Leases that commenced prior to the adoption of the new lease standard were not reassessed or restated pursuant to the practical expedients elected and will continue to be accounted for under previous lease accounting guidance. When a contract includes lease and non-lease components, the Company allocates consideration under the contract to each component based on relative standalone selling price. Whenever the terms of the lease transfer control to the lessee, the contract is typically classified as a sales-type lease. All other leases that do not meet the definition of a sales-type lease or direct financing lease are classified as operating leases. The underlying asset in an operating lease arrangement is carried at depreciated cost as “Equipment under operating leases” within Property, plant, and equipment, net on the balance sheets. Depreciation is calculated using the straight-line method over the term of the underlying lease contract and is recognized as Cost of net revenue. The depreciable basis is the original cost of the equipment less the estimated residual value of the equipment at the end of the lease term. The Company recognizes operating lease revenue on a straight-line basis over the lease term and expenses deferred initial direct costs on the same basis. Impairment of equipment under operating leases is assessed on the same basis as other long-lived assets. The Company provides lessees with the option to extend the lease or purchase the underlying asset at the end of the lease term, which is considered when evaluating lease classification. In general, the Company’s lease arrangements do not have variable payment terms and are non-cancelable. In March 2018, the Company entered into a four-year agreement to lease equipment to an unrelated shareholder. In September 2018, the son of the shareholder became the Chief Financial Officer. At that point the shareholder is considered a related party. For the three months ended March 31, 2021 and 2020, related party lease income was $12,000 and $12,000 respectively. In January 2019, the Company entered into a two-year agreement to lease a vehicle to an unrelated third party. For the three months ended March 31, 2021 and 2020, recognized operating lease income was $1,275 and $1,275, respectively. In January 2015, the Company received $14,500 as a deposit for advertising space to be provided in the future. As of March 31, 2021 and December 31, 2020, the customer has not utilized the space and no revenue has been recognized as the performance obligations have not been satisfied. At the time the service is provided under the terms of the agreement, the Company will recognize the revenue.
Net income (loss) per share	Net income (loss) per share The Company computes basic and diluted earnings per share amounts pursuant to ASC 260-10-45. Basic earnings per 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, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. There were no potentially dilutive shares outstanding as of March 31, 2021 and December 31, 2020, respectively.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its 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.

4. Lease Receivable - Related_2

4. Lease Receivable - Related Party (Tables)	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Future minimum lease receivable schedule	The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: 2021 (remainder of year) $ 45,027 2022 60,036 2023 60,036 2024 5,004 Total 170,103 Less deferred interest (31,807 ) Less current portion (42,400 ) Long-term lease receivable $ 95,896 The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: 2021 (remainder of year) $ 9,000 2022 12,000 2023 12,000 2024 12,000 2025 8,000 Purchase option 37,000 Total 90,000 Less deferred interest (23,349 ) Less current portion (6,078 ) Long-term lease receivable $ 60,573

5. Property and Equipment (Tabl

5. Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2021
Property and equipment:
Property and equipment	Property and equipment consists of the following at March 31, 2021 and December 31, 2020.: March 31, 2021 December 31, 2020 Property and equipment, purchased $ 294,113 $ 258,000 Property and equipment, leased 30,089 30,089 324,202 288,089 Less: accumulated depreciation (200,511 ) (185,153 ) Property and equipment, net $ 123,691 $ 102,936

7. Long-term Liabilities- Rel_2

7. Long-term Liabilities- Related Party (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Maturity of Long-term Debt payments	Principal payments for the remaining term of the loan will be as follows: 2021 (reminder of year) $ 27,342 2022 47,753 Total 75,095 Less current portion (75,095 ) Long-term liability $ –
Maturities of capital lease payments	The undiscounted cash flow principal payments for the next five years will be as follows: 2021 (remainder of year) $ 3,807 2022 5,078 2023 5,078 2024 5,078 2025 7,156 Total 26,197 Less deferred interest (3,748 ) Less current portion (4,016 ) Long-term right of use asset lease liability $ 18,433 Principal payments for the next five years will be as follows: 2021 (reminder of year) $ 3,704 2022 4,870 2023 5,380 2024 5,943 2025 46,738 Total 66,635 Less current portion (4,876 ) Long-term liability $ 61,759

10. Operating Leases (Tables)

10. Operating Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Schedule of operating leases	Investments in operating leases are as follows at March 31, 2021 and December 31, 2020: 2021 2020 Machinery and equipment, at cost $ 30,089 $ 30,089 Accumulated depreciation (13,540 ) (12,036 ) Net investments in operating leases $ 16,549 $ 18,053

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash Equivalents	$ 0		$ 0
Fair value of assets/liabilities	$ 0		$ 0
Potentially dilutive shares outstanding	0		0
Leased Vehicle [Member]
Revenues from contracts with customers	$ 1,275	$ 1,275
Rental of trailers [Member]
Revenues from contracts with customers	0	0
Leased Equipment [Member]
Revenues from related parties	$ 12,000	$ 12,000
Equipment [Member]
Property and equipment estimated useful lives	P3Y
Automobiles [Member]
Property and equipment estimated useful lives	P5Y
Furniture and Fixtures [Member]
Property and equipment estimated useful lives	P7Y

3. Going Concern (Details Narra

3. Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (2,632,703)		$ (2,496,953)
Cash used in operations	(47,741)	$ (108,250)
Net loss	$ (135,750)	$ (170,474)

4. Lease Receivable - Related_3

4. Lease Receivable - Related Party (Details)	Mar. 31, 2021USD ($)
Truck and Trailer [Member]
Cash flow payment from sale leaseback, 2021 (remainder of year)	$ 45,027
Cash flow payment from sale leaseback, 2022	60,036
Cash flow payment from sale leaseback, 2023	60,036
Cash flow payment from sale leaseback, 2024	5,004
Cash flow payment from sale leaseback, Total	170,103
Less deferred interest	(31,807)
Less current portion	(42,400)
Long-term lease receivable	95,896
Vehicle [Member]
Cash flow payment from sale leaseback, 2021 (remainder of year)	9,000
Cash flow payment from sale leaseback, 2022	12,000
Cash flow payment from sale leaseback, 2023	12,000
Cash flow payment from sale leaseback, 2024	12,000
Cash flow payment from sale leaseback, 2025	8,000
Purchase option	37,000
Cash flow payment from sale leaseback, Total	90,000
Less deferred interest	(23,349)
Less current portion	(6,078)
Long-term lease receivable	$ 60,573

4. Lease Receivable - Related_4

4. Lease Receivable - Related Party (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		7 Months Ended
	Feb. 01, 2020	Mar. 31, 2021	Mar. 31, 2020	Aug. 01, 2020	Dec. 31, 2020
Initial net book value of leased asset		$ 30,089			$ 30,089
Interest income related party		$ 7,023	$ 4,410
Truck and Trailer [Member]
Lease term	48 months
Lease payment frequency	monthly
Lease payment	$ 5,003
Right to purchase asset	22,800
Present value of lease	$ 197,442
Lease discount interest rate	10.00%
Initial net book value of leased asset	$ 180,500
Vehicle [Member]
Lease term				60 months
Lease payment frequency				monthly
Lease payment				$ 1,000
Right to purchase asset				37,000
Present value of lease				$ 47,065
Lease discount interest rate				10.00%
Initial net book value of leased asset				$ 69,000

5. Property and Equipment (Deta

5. Property and Equipment (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Property and equipment:
Property and equipment, purchased	$ 294,113	$ 258,000
Property and equipment, leased	30,089	30,089
Total property and equipment	324,202	288,089
Less: Accumulated depreciation	(200,511)	(185,153)
Property and equipment, net	$ 123,691	$ 102,936

5. Property and Equipment (De_2

5. Property and Equipment (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 04, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2019
Depreciation expense		$ 15,358	$ 17,321
2008 Freightliner Truck and 2007 Featherlite trailer [Member]
Property and equipment additions				$ 190,000
Toyota Truck [Member]
Property and equipment additions	$ 36,113

6. Line of Credit from Relate_2

6. Line of Credit from Related Party (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Credit line balance	$ 958,002	$ 867,011
Accrued interest	555	566
FinTekk AP, LLC [Member]
Line of credit maximum amount	$ 450,000
Maturity date	Dec. 31, 2023
Interest rate	10.00%
Credit line balance	$ 257,385	226,385
Accrued interest	32,507	27,374
General Pacific Partners, LLC [Member]
Line of credit maximum amount	$ 450,000
Maturity date	Aug. 13, 2020
Interest rate	10.00%
Credit line balance	$ 0	0
Accrued interest	4,732	4,732
Gemini Southern [Member]
Line of credit maximum amount	$ 950,000
Interest rate	10.00%
Credit line balance	$ 700,617	640,626
Accrued interest	$ 109,332	$ 94,600

7. Long-term Liabilities - Rela

7. Long-term Liabilities - Related Party (Details - Debt maturities)	Mar. 31, 2021USD ($)
Debt Disclosure [Abstract]
Future minimum principal payment 2021 (reminder of year)	$ 27,342
Future minimum principal payment 2022	47,753
Future minimum principal payment total	75,095
Less current portion	(75,095)
Long-term liability	$ 0

7. Long-term Liabilities - Re_2

7. Long-term Liabilities - Related Party (Details - Capital lease maturities) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Less current portion	$ (4,016)	$ (3,656)
Leased Vehicle [Member]
2021 (reminder of year)	3,807
2022	5,078
2023	5,078
2024	5,078
2025	7,156
Total minimum lease payments	26,197
Less deferred interest	(3,748)
Less current portion	(4,016)
Long-term lease liability	18,433
Porsche Moran [Member]
2021 (reminder of year)	3,704
2022	4,870
2023	5,380
2024	5,943
2025	46,738
Total minimum lease payments	66,635
Less current portion	(4,876)
Long-term lease liability	$ 61,759

7. Long-term Liabilities - Re_3

7. Long-term Liabilities - Related Party (Details Narrative) - USD ($)	Apr. 02, 2021	Jan. 01, 2015	Mar. 31, 2021	Mar. 31, 2020	Aug. 01, 2020	Dec. 22, 2018	Dec. 31, 2020	Oct. 01, 2017
Note payable balance			$ 61,759				$ 63,125
Repayment of note payable			1,227	$ 0
Gemini Southern [Member]
Debt stated interest rate		10.00%
Accrued interest			145,632				145,632
Maturity date		Dec. 12, 2018
Gemini Southern [Member] | Subsequent Event [Member]
Repayment of note payable	$ 75,095
Hauler Note [Member]
Debt face amount								$ 165,000
Debt stated interest rate								12.00%
Note payable balance			75,095				$ 83,679
Monthly payment			$ 3,670			$ 423
Periodic payments			Monthly			Monthly
Other Vehicle [Member]
Debt stated interest rate						6.649%
Right of use asset						$ 30,089
Porsche Maran [Member]
Debt face amount					$ 69,000
Debt stated interest rate					10.00%
Monthly payment					$ 912
Periodic payments					Monthly

8. Other Related Party Transa_2

8. Other Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Consulting fees to related party	$ 36,000	$ 27,000
Accounts payable - related parties	353,591		$ 336,081
Long-term lease	30,089		30,089
Ford F-150 [Member]
Monthly payment	$ 425
Periodic payments	Monthly
FinTekk AP, LLC [Member]
Consulting fees to related party	$ 22,500	22,500
Accounts payable - related parties	242,835		243,825
Monthly payment	$ 7,500
Periodic payments	Monthly
Ray Gerrity [Member]
Accounts payable - related parties	$ 32,500		32,500
Monthly payment	$ 2,500
Periodic payments	Quarterly
Robert Wilson [Member]
Accounts payable - related parties	$ 17,500		17,500
Monthly payment	$ 2,500
Periodic payments	Quarterly
Cody Ware [Member]
Consulting fees to related party	$ 13,500	$ 4,500
Accounts payable - related parties	16,500		3,000
Monthly payment	$ 4,500
Periodic payments	Monthly
Majority Shareholder [Member]
Accounts payable - related parties	$ 34,250		$ 29,250

9. Stockholders' Equity (Defi_2

9. Stockholders' Equity (Deficit) (Details Narrative) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Common stock, shares authorized	200,000,000	100,000,000
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, par value	$ 0.001	$ 0.001

10. Operating Leases (Details -

10. Operating Leases (Details - Operating leases) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Machinery and equipment, at cost	$ 30,089	$ 30,089
Accumulated depreciation	(13,540)	(12,036)
Net investments in operating leases	$ 16,549	$ 18,053

10. Operating Leases (Details N

10. Operating Leases (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Depreciation expense for operating leased property	$ 6,018	$ 6,018