Orbis S-1 8 Oct 14 IPO registration Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014
Document And Entity Information	'
Entity Registrant Name	'Orbis Corp
Entity Central Index Key	'0001621430
Document Type	'S-1
Document Period End Date	30-Jun-14
Entity Filer Category	'Smaller Reporting Company
Amendment Flag	'false

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets:	'	'	'
Cash	$18,641	$8,393	$1,378
Accounts receivable	26,365	14,264	8,841
Total Current Assets	45,006	22,657	10,219
Total Assets	45,006	22,657	10,219
Current Liabilities:	'	'	'
Accounts payable	11,933	1,268	'
Accrued expenses	16,726	14,747	11,398
Due to subcontractors	'	3,573	1,730
Loan payable to factor	23,728	14,984	'
Sales tax payable	43,380	37,869	25,393
Loan payable to third party	24,985	'	'
Total Current Liabilities	120,752	72,441	38,521
Total Liabilities	120,752	72,441	38,521
Stockholder's Deficit:	'	'	'
Common stock $0.0001 par value; 500,000,000 shares authorized; 75,000,000 shares issued and outstanding at June 30, 2014 and December 31, 2013, respectively	7,500	7,500	7,500
Additional paid-in capital	-7,140	-7,140	-7,140
Accumulated deficit	-79,126	-52,985	-28,672
Accumulated other comprehensive gain (loss)	3,020	2,841	10
Total Stockholder's Deficit	-75,746	-49,784	-28,302
Total Liabilities and Stockholder's Deficit	$45,006	$22,657	$10,219

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'	'
Common stock, par value	$0.00	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, shares issued	75,000,000	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000	75,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Income (Loss) (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'	'	'
Revenue	$106,252	$43,775	$113,701	$78,048
Cost of Revenue	67,707	26,748	75,520	37,990
Gross Profit	38,545	17,027	38,181	40,058
Operating Expenses:	'	'	'	'
Management fees	19,796	25,926	47,047	42,513
Professional fees	36,918	'	3,385	753
General & administrative	5,200	4,370	8,190	6,272
Total Operating Expenses	61,914	30,296	58,622	49,538
LOSS FROM OPERATIONS	-23,369	-13,269	-20,441	-9,480
OTHER EXPENSE	'	'	'	'
Factoring Fee	-2,772	-413	-3,872	'
NET LOSS	-26,141	-13,682	-24,313	-9,480
COMPREHENSIVE INCOME (LOSS):	'	'	'	'
NET LOSS	-26,141	-13,682	-24,313	-9,480
OTHER COMPREHENSIVE INCOME (LOSS)	'	'	'	'
Unrealized foreign currency translation gain (loss)	179	1,982	2,831	-453
COMPREHENSIVE INCOME (LOSS)	($25,962)	($11,700)	($21,482)	($9,933)
Net Loss per Common Share (Basic and Diluted)	'	'	'	'
Weighted Average Shares Outstanding:- Basic and Diluted	75,000,000	75,000,000	75,000,000	75,000,000

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholder's Equity (Deficit) (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2011	$7,500	($7,140)	($19,192)	$463	($18,369)
Balance, shares at Dec. 31, 2011	75,000,000	'	'	'	'
Net income (loss)	'	'	-9,480	'	-9,480
Foreign currency translation gain (loss)	'	'	'	-453	-453
Balance at Dec. 31, 2012	7,500	-7,140	-28,672	10	-28,302
Balance, shares at Dec. 31, 2012	75,000,000	'	'	'	'
Net income (loss)	'	'	-24,313	'	-24,313
Foreign currency translation gain (loss)	'	'	'	2,831	2,831
Balance at Dec. 31, 2013	7,500	-7,140	-52,985	2,841	-49,784
Balance, shares at Dec. 31, 2013	75,000,000	'	'	'	'
Net income (loss)	'	'	-26,141	'	-26,141
Foreign currency translation gain (loss)	'	'	'	179	179
Balance at Jun. 30, 2014	$7,500	($7,140)	($79,126)	$3,020	($75,746)
Balance, shares at Jun. 30, 2014	75,000,000	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'	'
Net loss	($26,141)	($13,682)	($24,313)	($9,480)
Changes in operating assets and liabilities:	'	'	'	'
Accounts receivable	-11,744	-19,496	-6,257	-2,231
Accounts payable	10,696	'	1,317	'
Accrued expenses	1,892	2,171	4,283	3,802
Due to subcontractor	-3,485	-1,699	2,036	-245
Sales tax payable	5,276	7,479	14,752	9,361
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	-23,506	-25,227	-8,182	1,207
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'	'
Loan proceeds from (repayments to) factor, net	8,475	26,138	15,565	'
Loan proceeds	24,985	'	'	'
NET CASH PROVIDED BY FINANCING ACTIVITIES	33,460	26,138	15,565	'
Effect of Exchange Rate Changes on Cash	294	-105	-368	7
Net (Decrease) Increase in Cash	10,248	806	7,015	1,214
Cash, Beginning of Year	8,393	1,378	1,378	164
Cash, End of Year	18,641	2,184	8,393	1,378
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'	'
Cash paid for interest	'	'	'	'
Cash paid for taxes	'	'	'	'

Nature_of_Operations_and_Summa

Nature of Operations and Summary of Significant Accounting Policies

6 Months Ended

12 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Accounting Policies [Abstract]

'

'

Nature of Operations and Summary of Significant Accounting Policies

'

'

NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

Nature of Operations

Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field.

Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field.

The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for all periods presented.

The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for all periods presented.

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiary Ceberus Distribution & Courier Services, Inc. All intercompany balances and transactions have been eliminated in consolidation.

The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiary Ceberus Distribution & Courier Services, Inc. All intercompany balances and transactions have been eliminated in consolidation.

Basis of Presentation

Cash and Cash Equivalents

The accompanying interim consolidated financial statements are unaudited, but in the opinion of management of the Company, contain all adjustments, which include normal recurring adjustments necessary to present fairly the consolidated financial position at June 30, 2014, and the consolidated results of operations and cash flows for the six months ended June 30, 2014 and 2013. The consolidated balance sheet as of December 31, 2013 is derived from the Company’s audited consolidated financial statements.

For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.

Certain information and footnote disclosures normally included in consolidated financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these consolidated financial statements are adequate to make the information presented therein not misleading.

Use of Estimates

Cash and Cash Equivalents

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.

Concentrations

Use of Estimates

Cash Concentrations

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2013 and 2012.

Concentrations

Significant Customers and Concentration of Credit Risk

Cash Concentrations

During the years ended December 31, 2013 and 2012, one customer accounted for 100% of total sales.

Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at June 30, 2014.

At December 31, 2013 and 2012 the same one customer accounted for 100% of accounts receivable.

Significant Customers and Concentration of Credit Risk

Fair Value of Financial Instruments and Fair Value Measurements

During the six months ended June 30, 2014 and 2013, one customer accounted for 100% of total sales.

We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.

At June 30, 2014 and December 31, 2013 the same one customer accounted for 100% of accounts receivable.

We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).

Fair Value of Financial Instruments and Fair Value Measurements

The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).

Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Accounts Receivable and Factoring

Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.

Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.

The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability on our consolidated balance sheet.

Accounts Receivable and Factoring

Revenue Recognition

Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.

The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:

The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability on our consolidated balance sheet.

The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.

Revenue Recognition

Income Taxes

The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:

The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency.

The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.

The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

Income Taxes

The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2013 and 2012 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2013 are subject to examination by the Canada Revenue Agency.

The Company is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency.

Earnings (Loss) Per Share

The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of December 31, 2013 and 2012, there were no outstanding stock options, warrants or other stock equivalents.

The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2013 and 2012 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2013 are subject to examination by the Canada Revenue Agency.

Recent Issued Accounting Standards

Earnings (Loss) Per Share

The Company implemented all new accounting standards that are in effect and that may impact the consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of June 30, 2014, there were no outstanding stock options, warrants or other stock equivalents.

Foreign Currency Translation

Recent Issued Accounting Standards

The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the years ended December 31, 2013 and 2012 amounted to a gain of $2,831 and a loss of $453, respectively.

The Company implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the results of operations as incurred.

Foreign Currency Translation

As of December 31, 2013 and 2012, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the consolidated statements of cash flows may not necessarily agree with the changes in the corresponding balances on the consolidated balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the six months ended June 30, 2014 and 2013 amounted to a gain of $179 and a gain of $1,982, respectively.

2013

2012

Exchange rate on balance sheet dates

Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the consolidated balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the consolidated results of operations as incurred.

USD : CAD$ exchange rate

0.9349

1.0031

As of June 30, 2014 and the six months then ended, December 31, 2013 and the year then ended and June 30, 2013 and the six months then ended, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

Average exchange rate for the period

USD : CAD$ exchange rate

0.9711

1.0002

30-Jun-14

December, 31, 2013

30-Jun-13

Exchange rate on balance sheet dates

0.9371

0.9349

0.95

USD : CAD$ exchange rate

Average exchange rate for the period

0.912

0.9711

0.9847

USD : CAD$ exchange rate

Going_Concern

Going Concern	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Going Concern	'	'
Going Concern	'	'
	NOTE 2 – GOING CONCERN	NOTE 2 – GOING CONCERN
	As reflected in the accompanying consolidated financial statements, the Company had net losses and cash used in operations for the six months ended June 30, 2014 of $26,141 and $23,506, respectively. The working capital deficit, accumulated deficit and stockholders’ deficit as of June 30, 2014 were $75,746, $79,126 and $75,746, respectively. These matters raise substantial doubt about the Company’s ability to continue as a going concern.	As reflected in the accompanying consolidated financial statements, the Company had net losses for the years ended December 31, 2013 and 2012 of $24,313 and $9,480, respectively, and cash used in operating activities of $8,182 in 2013. The working capital deficit, accumulated deficit and stockholders’ deficit as of December 31, 2013 were $49,784, $52,985 and $49,784, respectively. These matters raise substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan and raise capital. Ultimately, the continuation of the Company as a going concern is dependent upon the ability of the Company to generate sufficient revenue and to attain profitable operations. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.	The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan and raise capital. Ultimately, the continuation of the Company as a going concern is dependent upon the ability of the Company to generate sufficient revenue and to attain profitable operations. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Accounts_Receivable_and_Factor

Accounts Receivable and Factoring	6 Months Ended					12 Months Ended
	Jun. 30, 2014					Dec. 31, 2013
Receivables [Abstract]	'					'
Accounts Receivable and Factoring	'					'
	NOTE 3 – ACCOUNTS RECEIVABLE AND FACTORING					NOTE 3 – ACCOUNTS RECEIVABLE AND FACTORING
	In March 2013 the Company entered into an agreement with a Factoring company whereby the Company will assign, in the Factor’s sole discretion, selected accounts receivable to the Factor in exchange for initial cash funding (“factor advances”) for 90% of the factored receivable. The minimum 10% reserve held back by the Factor is released, less fees, after collection of the account receivable by the Factor. The company pays a factor fee of one tenth of a percent (0.10%) daily of the face value of submitted invoices. Since the factoring agreement provides for full recourse against the Company for factored accounts receivable that are not collected by the Factor for any reason, and the collection of such accounts receivable are fully secured by substantially all assets of the Company, the factoring advances at June 30, 2014 and December 31, 2013 which have been treated as secured loans on the accompanying consolidated balance sheets were $23,728 and $14,984, respectively. The total accounts receivable factored in the six months ended June 30, 2014 and 2013 was $120,064 and $29,042, respectively. The factor fees incurred during the six months ended June 30, 2014 and 2013 were $2,772 and $413, respectively. Total outstanding accounts receivable factored at June 30, 2014 and 2013 which is included in Accounts Receivable on the accompanying consolidated balance sheets were $26,365 and $14,264, respectively.					In March 2013 the Company entered into an agreement with a Factoring company whereby the Company will assign, in the Factor’s sole discretion, selected accounts receivable to the Factor in exchange for initial cash funding (“factor advances”) for 90% of the factored receivable. The minimum 10% reserve held back by the Factor is released, less fees, after collection of the account receivable by the Factor. The company pays a factor fee of one tenth of a percent (0.10%) daily of the face value of submitted invoices. Since the factoring agreement provides for full recourse against the Company for factored accounts receivable that are not collected by the Factor for any reason, and the collection of such accounts receivable are fully secured by substantially all assets of the Company, the factoring advances at December 31, 2013 and 2012 which have been treated as secured loans on the accompanying consolidated balance sheets were $14,984 and $0, respectively. The total accounts receivable factored in 2013 was $107,564. The factor fees incurred in 2013 was $3,872. Total outstanding accounts receivable factored at December 31, 2013 and 2012 which is included in Accounts Receivable on the accompanying balance sheets were $14,264 and $-0-, respectively.
	The Company has total Accounts Receivable as of June 30, 2014 and December 31, 2013 as follows:					The Company has total Accounts Receivable as of December 31, 2013 and 2012 as follows:
		30-Jun-14		December 31, 2013		Accounts Receivable	$	-	$	8,841
	Accounts Receivable	$	-	$	-	Factored Accounts Receivable		14,264		-
	Factored Accounts Receivable		26,365		14,264	Allowance for Doubtful Accounts		-		-
	Allowance for Doubtful Accounts		-		-	Accounts Receivable, net	$	14,264	$	8,841
	Accounts Receivable, net	$	26,365	$	14,264

HST_Taxes_Payable

HST Taxes Payable	6 Months Ended					12 Months Ended
	Jun. 30, 2014					Dec. 31, 2013
Income Tax Disclosure [Abstract]	'					'
Taxes	'					'
	NOTE 4 – HST TAXES PAYABLE					NOTE 5 – TAXES
	Harmonized Sales Taxes “HST”					Harmonized Sales Taxes “HST”
	HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the six months and year ended:					HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the years ended:
		30-Jun-14		December 31, 2013			December 31,
	HST payables	$	39,753	$	34,251		2013			2012
	Penalties and interest payable		3,627		3,618	HST payables	$	34,251		$	23,707
	Total HST payable	$	43,380	$	37,869	Penalties and interest payable		3,618			1,686
						Total HST payable	$	37,869		$	25,393
						Income Taxes
						There was no income tax expense in 2013 and 2012 due to the Company’s net taxable losses.
						At December 31, 2013, the Company has a net operating loss (NOL) for Canadian tax purposes only, that approximates $53,000 and are available to offset taxable income through 2023. Consequently, the Company may have NOL carry forwards available for income tax purposes, which will continue to be available until they are recovered through earning taxable income. Deferred tax assets would arise from the recognition of anticipated utilization of these net operating losses to offset future taxable income.
						The components for the provision for income taxes are as follows:
							Year Ended
							31-Dec-13			31-Dec-12
						Current Taxes	$	-		$	-
						Deferred Taxes		-			-
						Provision for Income Taxes	$	-		$	-
						A reconciliation of income tax (benefit) computed at the 15.5% Canadian Federal statutory rate to the income tax recorded is as follows:
							Year Ended
							31-Dec-13			31-Dec-12
							Amount			Amount
						Income Tax Expense (Benefit) at Canadian Statutory Rate	$	(3,769	)	$	(1,470	)
						Donations		122			61
						Change in valuation allowance		3,647			1,409
						Total Income Tax Expense (Benefit)	$	-		$	-
						Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company’s net deferred income taxes are as follows:
							December 31, 2013			31-Dec-12
						Net Operating Loss Carry Forwards	$	7,960		$	4,313
						Total Non-Current Deferred Tax Assets		7,960			4,313
						Deferred Tax Valuation Allowance	$	(7,960	)	$	(4,313	)
						Total Non-Current Deferred Tax Assets		–			–
						Total Deferred Tax Assets (Net)	$	–		$	–
						Management has determined that the realization of the net deferred tax asset is not assured and has recorded a valuation allowance for the entire amount of such benefits. The change in the valuation allowance from 2013 was an increase of $3,647.

Accrued_Expenses

Accrued Expenses	6 Months Ended
	Jun. 30, 2014
Accrued Expenses	'
Accrued Expenses	'
	NOTE 5 – ACCRUED EXPENSES
	Accrued expenses consist of employer related payroll taxes in the amounts of $16,726 and $14,747 at June 30, 2014 and December 31, 2013, respectively.

Stockholders_Equity

Stockholders' Equity	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Equity [Abstract]	'	'
Stockholders' Equity	'	'
	NOTE 6 – STOCKHOLDER’S EQUITY	NOTE 4 – STOCKHOLDERS’ EQUITY
	In January 2014 the Company reorganized by forming a U.S. based parent, incorporated in Nevada. The reorganization resulted in a recapitalization of equity and the presentation of the accompanying consolidated financial statements of a consolidated entity. All share and per share data is retroactively restated for the recapitalization for the periods presented.	In January 2014 the Company reorganized by forming a U.S. based parent, incorporated in Nevada. The reorganization resulted in a recapitalization of equity and the presentation of the accompanying consolidated financial statements of a consolidated entity. All share and per share data is retroactively restated for the recapitalization for the periods presented.

Subsequent_Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Subsequent Events [Abstract]	'	'
Subsequent Events	'	'
	NOTE 7 – SUBSEQUENT EVENTS	NOTE 6 - SUBSEQUENT EVENTS
	The Company has evaluated events and transactions that occurred between July 1, 2014 and October 8, 2014 which is the date the financial statements were available to be issued, for possible disclosure in the consolidated financial statements.	The Company has evaluated events and transactions that occurred between December 31, 2013 and October 8, 2014 which is the date the consolidated financial statements were available to be issued, for possible disclosure in the consolidated financial statements.
	Reorganization	Reorganization
	In July 2014 the Company was reorganized as discussed in Note 1 and 6. Such reorganization was treated as a recapitalization of Ceberus Distribution & Courier Services, Inc.	In July 2014 the Company was reorganized as discussed in Notes 1 and 4. Such reorganization was treated as a recapitalization of Ceberus Distribution & Courier Services, Inc.
	New Subsidiary	Convertible Promissory Notes
	In August 2014 the Company formed a new company, “Orbis Logistics Limited”, located in the United Kingdom. This is a wholly owned subsidiary of Orbis Corporation and will be used to conduct business in England.	On January 15, March 29, April 16, August 13, and September 25, 2014 the following amounts were paid by a third party on behalf of the Company for legal, accounting and auditing services provided to Ceberus: $12,371 (legal), $9,500 (accounting) and $26,962 (auditing). On August 15, and September 26, 2014 Convertible Promissory Notes were created to memorialize the obligation to repay the funds to Orbis. The terms of the Notes are as follows:
	Convertible Promissory Notes	Principal and Interest. Interest shall accrue on the unpaid principal balance and any unpaid late fees or other fees under these Notes at a rate of ten percent (10.0%) per annum until the full amount of the principal and fees has been paid. The entire unpaid principal balance and all accrued and unpaid interest, if any, under these Notes, shall be due and payable on the date that is 180 days from the respective note date.
	On January 15, March 29, April 16, August 13, and September 25, 2014 the following amounts were paid by a third party on behalf of the Company for legal, accounting and auditing services provided to Ceberus: $12,371 (legal), $9,500 (accounting) and $26,962 (auditing). On August 15, and September 26, 2014 Convertible Promissory Notes were created to memorialize the obligation to repay the funds to Orbis. The terms of the Notes are as follows:	Payment. Unless prepaid or converted in accordance with the terms of the respective Notes, all principal and accrued interest under these Notes is payable in one lump sum on the respective Note Maturity Date. All payments of interest and principal shall be (i) in lawful money of the United States of America, and (ii) in the form of immediately available funds. All payments shall be applied first to costs of collection, if any, then to accrued and unpaid interest, and thereafter to principal.
	Principal and Interest. Interest shall accrue on the unpaid principal balance and any unpaid late fees or other fees under these Notes at a rate of ten percent (10.0%) per annum until the full amount of the principal and fees has been paid. The entire unpaid principal balance and all accrued and unpaid interest, if any, under these Notes, shall be due and payable on the date that is 180 days from the respective note date.	Lender Optional Conversion to Shares. Beginning on the respective date of issuance of the Notes, lender is entitled to convert all amounts due thereunder into shares of the Company’s Common Stock at the Conversion Price. Conversion rights shall terminate upon acceptance by lender of payment in full of principal, accrued interest and any other amounts due under the Notes.
	Payment. Unless prepaid or converted in accordance with the terms of the respective Notes, all principal and accrued interest under these Notes is payable in one lump sum on the respective Note Maturity Date. All payments of interest and principal shall be (i) in lawful money of the United States of America, and (ii) in the form of immediately available funds. All payments shall be applied first to costs of collection, if any, then to accrued and unpaid interest, and thereafter to principal.	Calculation. The number of shares of the Company’s Common Stock to be issued upon conversion of the Notes shall be determined by dividing (x) the amount of principal and accrued and unpaid interest to be converted by (y) the Conversion Price then in effect.
	Lender Optional Conversion to Shares. Beginning on the respective date of issuance of the Notes, lender is entitled to convert all amounts due thereunder into shares of the Company’s Common Stock at the Conversion Price. Conversion rights shall terminate upon acceptance by lender of payment in full of principal, accrued interest and any other amounts due under the Notes.	Conversion Price; Number of Shares. The conversion price shall be computed by dividing the principal sum and any accrued interest outstanding on the Promissory Note by the average volume weighted average price of the Company’s common stock over the seven (7) trading days prior to the Conversion Date and then multiplying the result by 80% (20% discount to market) or $0.01, whichever is greater (the “Conversion Price”). Provided however, that if no market exists, then Conversion Price shall be $0.01 per share.
	Calculation. The number of shares of the Company’s Common Stock to be issued upon conversion of the Notes shall be determined by dividing (x) the amount of principal and accrued and unpaid interest to be converted by (y) the Conversion Price then in effect.
	Conversion Price; Number of Shares. The conversion price shall be computed by dividing the principal sum and any accrued interest outstanding on the Promissory Note by the average volume weighted average price of the Company’s common stock over the seven (7) trading days prior to the Conversion Date and then multiplying the result by 80% (20% discount to market) or $0.01, whichever is greater (the “Conversion Price”). Provided however, that if no market exists, then the Conversion Price shall be $0.01 per share.

Nature_of_Operations_and_Summa1

Nature of Operations and Summary of Significant Accounting Policies (Policies)

6 Months Ended

12 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Accounting Policies [Abstract]

'

'

Nature of Operations

'

'

Nature of Operations

Nature of Operations

Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field.

Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field.

The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for all periods presented.

The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for all periods presented.

Principles of Consolidation

'

'

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiary Ceberus Distribution & Courier Services, Inc. All intercompany balances and transactions have been eliminated in consolidation.

The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiary Ceberus Distribution & Courier Services, Inc. All intercompany balances and transactions have been eliminated in consolidation.

Basis of Presentation

'

'

Basis of Presentation

The accompanying interim consolidated financial statements are unaudited, but in the opinion of management of the Company, contain all adjustments, which include normal recurring adjustments necessary to present fairly the consolidated financial position at June 30, 2014, and the consolidated results of operations and cash flows for the six months ended June 30, 2014 and 2013. The consolidated balance sheet as of December 31, 2013 is derived from the Company’s audited consolidated financial statements.

Certain information and footnote disclosures normally included in consolidated financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these consolidated financial statements are adequate to make the information presented therein not misleading.

Cash and Cash Equivalents

'

'

Cash and Cash Equivalents

Cash and Cash Equivalents

For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.

For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.

Use of Estimates

'

'

Use of Estimates

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

Concentrations

'

'

Concentrations

Concentrations

Cash Concentrations

Cash Concentrations

Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at June 30, 2014.

Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2013 and 2012.

Significant Customers and Concentration of Credit Risk

Significant Customers and Concentration of Credit Risk

During the six months ended June 30, 2014 and 2013, one customer accounted for 100% of total sales.

During the years ended December 31, 2013 and 2012, one customer accounted for 100% of total sales.

At June 30, 2014 and December 31, 2013 the same one customer accounted for 100% of accounts receivable.

At December 31, 2013 and 2012 the same one customer accounted for 100% of accounts receivable.

Fair Value of Financial Instruments and Fair Value Measurements

'

'

Fair Value of Financial Instruments and Fair Value Measurements

Fair Value of Financial Instruments and Fair Value Measurements

We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.

We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.

We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).

We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).

The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.

Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.

Accounts Receivable and Factoring

'

'

Accounts Receivable and Factoring

Accounts Receivable and Factoring

Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.

Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.

The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivables a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability on our consolidated balance sheet.

The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability on our consolidated balance sheet.

Revenue Recognition

'

'

Revenue Recognition

Revenue Recognition

The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:

The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:

The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.

The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.

Income Taxes

'

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Income Taxes

Income Taxes

The Company is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency.

The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency.

The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2013 and 2012 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2013 are subject to examination by the Canada Revenue Agency.

The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2013 and 2012 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2013 are subject to examination by the Canada Revenue Agency.

Earnings (Loss) Per Share

'

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Earnings (Loss) Per Share

Earnings (Loss) Per Share

Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of June 30, 2014, there were no outstanding stock options, warrants or other stock equivalents.

Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of December 31, 2013 and 2012, there were no outstanding stock options, warrants or other stock equivalents.

Recent Issued Accounting Standards

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Recent Issued Accounting Standards

Recent Issued Accounting Standards

The Company implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

The Company implemented all new accounting standards that are in effect and that may impact the consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

Foreign Currency Translation

'

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Foreign Currency Translation

Foreign Currency Translation

The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the consolidated statements of cash flows may not necessarily agree with the changes in the corresponding balances on the consolidated balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the six months ended June 30, 2014 and 2013 amounted to a gain of $179 and a gain of $1,982, respectively.

The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the years ended December 31, 2013 and 2012 amounted to a gain of $2,831 and a loss of $453, respectively.

Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the consolidated balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the consolidated results of operations as incurred.

Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the results of operations as incurred.

As of June 30, 2014 and the six months then ended, December 31, 2013 and the year then ended and June 30, 2013 and the six months then ended, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

As of December 31, 2013 and 2012, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

30-Jun-14

December, 31, 2013

30-Jun-13

2013

2012

Exchange rate on balance sheet dates

0.9371

0.9349

0.95

Exchange rate on balance sheet dates

USD : CAD$ exchange rate

USD : CAD$ exchange rate

0.9349

1.0031

Average exchange rate for the period

0.912

0.9711

0.9847

Average exchange rate for the period

USD : CAD$ exchange rate

USD : CAD$ exchange rate

0.9711

1.0002

Nature_of_Operations_and_Summa2

Nature of Operations and Summary of Significant Accounting Policies (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Accounting Policies [Abstract]

'

'

Exchange Rates Used To Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements

'

'

As of June 30, 2014 and the six months then ended, December 31, 2013 and the year then ended and June 30, 2013 and the six months then ended, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

As of December 31, 2013 and 2012, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:

30-Jun-14

December, 31, 2013

30-Jun-13

2013

2012

Exchange rate on balance sheet dates

0.9371

0.9349

0.95

Exchange rate on balance sheet dates

USD : CAD$ exchange rate

USD : CAD$ exchange rate

0.9349

1.0031

Average exchange rate for the period

0.912

0.9711

0.9847

Average exchange rate for the period

USD : CAD$ exchange rate

USD : CAD$ exchange rate

0.9711

1.0002

Accounts_Receivable_and_Factor1

Accounts Receivable and Factoring (Tables)	6 Months Ended					12 Months Ended
	Jun. 30, 2014					Dec. 31, 2013
Receivables [Abstract]	'					'
Schedule of Accounts Receivable	'					'
	The Company has total Accounts Receivable as of June 30, 2014 and December 31, 2013 as follows:					The Company has total Accounts Receivable as of December 31, 2013 and 2012 as follows:
		30-Jun-14		December 31, 2013		Accounts Receivable	$	-	$	8,841
	Accounts Receivable	$	-	$	-	Factored Accounts Receivable		14,264		-
	Factored Accounts Receivable		26,365		14,264	Allowance for Doubtful Accounts		-		-
	Allowance for Doubtful Accounts		-		-	Accounts Receivable, net	$	14,264	$	8,841
	Accounts Receivable, net	$	26,365	$	14,264

HST_Taxes_Payable_Tables

HST Taxes Payable (Tables)	6 Months Ended					12 Months Ended
	Jun. 30, 2014					Dec. 31, 2013
Income Tax Disclosure [Abstract]	'					'
Estimated HST Payable and Related Interest and Penalties Payable	'					'
	HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the six months and year ended:					HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the years ended:
		30-Jun-14		December 31, 2013			December 31,
	HST payables	$	39,753	$	34,251		2013			2012
	Penalties and interest payable		3,627		3,618	HST payables	$	34,251		$	23,707
	Total HST payable	$	43,380	$	37,869	Penalties and interest payable		3,618			1,686
						Total HST payable	$	37,869		$	25,393
Components of Provision for Income Taxes	'					'
						The components for the provision for income taxes are as follows:
							Year Ended
							31-Dec-13			31-Dec-12
						Current Taxes	$	-		$	-
						Deferred Taxes		-			-
						Provision for Income Taxes	$	-		$	-
Schedule of Effective Income Tax Rate Reconciliation	'					'
						A reconciliation of income tax (benefit) computed at the 15.5% Canadian Federal statutory rate to the income tax recorded is as follows:
							Year Ended
							31-Dec-13			31-Dec-12
							Amount			Amount
						Income Tax Expense (Benefit) at Canadian Statutory Rate	$	(3,769	)	$	(1,470	)
						Donations		122			61
						Change in valuation allowance		3,647			1,409
						Total Income Tax Expense (Benefit)	$	-		$	-
Significant Components of Net Deferred Income Taxes	'					'
						Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company’s net deferred income taxes are as follows:
							December 31, 2013			31-Dec-12
						Net Operating Loss Carry Forwards	$	7,960		$	4,313
						Total Non-Current Deferred Tax Assets		7,960			4,313
						Deferred Tax Valuation Allowance	$	(7,960	)	$	(4,313	)
						Total Non-Current Deferred Tax Assets		–			–
						Total Deferred Tax Assets (Net)	$	–		$	–

Nature_of_Operations_and_Summa3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'	'	'
Deposit in excess of insured limits	$0	'	$0	$0
Percentage of sales	100.00%	100.00%	100.00%	100.00%
Percentage of accounts receivable	100.00%	'	100.00%	100.00%
Outstanding stock options, warrants or other stock equivalents	0	'	0	0
Foreign currency translation adjustment included in comprehensive income and loss, gain (loss)	$179	$1,982	$2,831	($453)

Recovered_Sheet1

Nature Of Operations And Summary Of Significant Accounting Policies - Exchange Rates Used To Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements (Details)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'	'	'
Exchange rate on balance sheet dates USD : CAD$ exchange rate	0.9371	0.9349	0.95	1.0031
Average exchange rate for the period USD : CAD$ exchange rate	0.912	0.9711	0.9847	1.0002

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Going Concern	'	'	'	'	'
Net loss	($26,141)	($13,682)	($24,313)	($9,480)	'
Cash used in operating activities	23,506	'	8,182	'	'
Working capital deficit	75,746	'	49,784	'	'
Accumulated deficit	79,126	'	52,985	28,672	'
Stockholders' deficit	$75,746	'	$49,784	$28,302	$18,369

Accounts_Receivable_and_Factor2

Accounts Receivable and Factoring (Details Narrative) (USD $)	1 Months Ended	6 Months Ended		12 Months Ended
	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'	'	'	'
Percentage of factored receivable	90.00%	'	'	'	'
Minimum percentage of reserve held back by Factor	10.00%	'	'	'	'
Percentage of factor fee paid daily	0.10%	'	'	'	'
Loan payable to factor	'	$23,728	'	$14,984	'
Total accounts receivable factored	'	120,064	29,042	107,564	'
Factor fees	'	2,772	413	3,872	'
Outstanding accounts receivable factored	'	$26,365	$14,264	$14,264	$8,841

Accounts_Receivable_and_Factor3

Accounts Receivable and Factoring - Schedule of Accounts Receivable (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'	'	'
Accounts Receivable	'	'	'	$8,841
Factored Accounts Receivable	26,365	14,264	14,264	'
Allowance for Doubtful Accounts	'	'	'	'
Accounts Receivable, net	$26,365	$14,264	$14,264	$8,841

HST_Taxes_Payable_Details_Narr

HST Taxes Payable (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Income tax expense	$0	$0
Net operating loss carryforwards	53,000	'
Net operating loss carryforwards expiration year	'2023	'
Federal income tax rate	15.50%	'
Valuation allowance	$3,647	'

HST_Taxes_Payable_Estimated_HS

HST Taxes Payable - Estimated HST Payable and Related Interest and Penalties Payable (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
HST payables	$39,753	$34,251	$34,251	$23,707
Penalties and interest payable	3,627	3,618	3,618	1,686
Total HST payable	$43,380	$37,869	$37,869	$25,393

Taxes_Components_of_Provision_

Taxes - Components of Provision for Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Current Taxes	'	'
Deferred Taxes	'	'
Total Income Tax Expense (Benefit)	$0	$0

Taxes_Schedule_of_Effective_In

Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Income Tax Expense (Benefit) at Canadian Statutory Rate	($3,769)	($1,470)
Donations	122	61
Change in valuation allowance	3,647	1,409
Total Income Tax Expense (Benefit)	$0	$0

Taxes_Schedule_of_Deferred_Inc

Taxes - Schedule of Deferred Income Taxes (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net Operating Loss Carry Forwards	$7,960	$4,313
Total Non-Current Deferred Tax Assets	7,960	4,313
Deferred Tax Valuation Allowance	-7,960	-4,313
Total Non-Current Deferred Tax Assets	0	0
Total Deferred Tax Assets (Net)	'	'

Accrued_Expenses_Details_Narra

Accrued Expenses (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Accrued Expenses Details Narrative	'	'	'
Accrued expenses	$16,726	$14,747	$11,398

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (USD $)	0 Months Ended	6 Months Ended
	Aug. 14, 2014	Jun. 30, 2014
	Subsequent Event [Member]	Convertible Promissory Note [Member]
		Third Party [Member]
		January 15, March 29, April 16, August 13, and September 25, 2014 [Member]
Legal services	'	$12,371
Accounting services	'	9,500
Auditing services	'	$26,962
Percentage of unpaid principal interest rate	10.00%	'
Unpaid principal balance interest terms of duration date	'	'
	Interest shall accrue on the unpaid principal balance and any unpaid late fees or other fees under this Note at a rate of ten percent (10.0%) per annum until the full amount of the principal and fees has been paid. The entire unpaid principal balance and all accrued and unpaid interest, if any, under this Note, shall be due and payable on the date that is twelve (12) months from the note date.
Percentage of resulted by conversion price of promissory note	80.00%	'
Percentage of discount to market price	20.00%	'
Market price per share	$0.01	'