Driven Deliveries (DRVD) 10-Q 20 Dec 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Dec. 19, 2018
Document and Entity Information:
Entity Registrant Name	Driven Deliveries, Inc.
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Trading Symbol	rboi
Amendment Flag	false
Entity Central Index Key	1,629,606
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		39,000,000
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 17,121	$ 38,184
TOTAL CURRENT ASSETS	17,121	38,184
Fixed assets, net	25,829	585
Deposit	3,920	0
TOTAL ASSETS	46,870	38,769
CURRENT LIABILITIES
Accounts payable and accrued expenses	115,366	16,144
Note payable	100,000	0
TOTAL CURRENT LIABILITIES	215,366	16,144
Notes payable - long term	0	75,000
TOTAL LIABILITIES	215,366	91,144
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value, 15,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.0001 par value, 200,000,000 shares authorized, 39,000,000 and 0 shares issued and outstanding	3,900	0
Additional paid-in capital	479,100	0
Retained deficit	(651,496)	(52,375)
TOTAL STOCKHOLDERS' EQUITY	(168,496)	(52,375)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 46,870	$ 38,769

CONSOLIDATED CONDENSED BALANC_2

CONSOLIDATED CONDENSED BALANCE SHEETS - Parenthetical - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	15,000,000	15,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	39,000,000	0
Common Stock, Shares Outstanding	39,000,000	0

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Revenues:
Sales	$ 18,354	$ 32,490
Cost of goods sold	50,805	82,004
Gross Profit	(32,451)	(49,514)
OPERATING EXPENSES
Professional fees	147,978	218,310
Compensation	105,692	169,464
General and administrative	38,647	105,713
Sales and marketing	6,775	50,786
Total Operating Expenses	299,092	544,273
NET LOSS FROM OPERATIONS	(331,543)	(593,787)
OTHER EXPENSES
Interest expense	(1,878)	(5,334)
Total Other Expenses	(1,878)	(5,334)
Net loss before provision for income taxes	(333,421)	(599,121)
Provision for Income Taxes	0	0
NET LOSS	$ (333,421)	$ (599,121)
Net loss per share - basic and diluted	$ (0.01)	$ (0.05)
Weighted number of shares outstanding - basic and diluted	37,939,560	11,018,676

CONSOLIDATED CONDENSED STATEM_2

CONSOLIDATED CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning, Shares at Nov. 06, 2017	0
Beginning, Amount at Nov. 06, 2017	$ 0	$ 0	$ 0	$ 0
Net loss			(52,375)	(52,375)
Ending, Shares at Dec. 31, 2017	0
Ending, Amount at Dec. 31, 2017	$ 0	0	(52,375)	(52,375)
Issuance of Founders' shares, Shares	28,340,000
Issuance of Founders' shares, Amount	$ 2,295			2,295
Contribution of capital		30,705		30,705
Recapitalization due to merger and forward stock split, Shares	6,310,000
Recapitalization due to merger and forward stock split, Amount	$ 1,224	(1,224)
Sale of common stock, Shares	3,850,000
Sale of common stock, Amount	$ 331	349,669		(350,000)
Issuance of common stock for services, Shares	500,000
Issuance of common stock for services, Amount	$ 50	99,950		100,000
Net loss			(599,121)	(599,121)
Ending, Shares at Sep. 30, 2018	39,000,000
Ending, Amount at Sep. 30, 2018	$ 3,900	$ 479,100	$ (651,496)	$ (168,496)

CONSOLIDATED CONDENSED STATEM_3

CONSOLIDATED CONDENSED STATEMENT OF CASH FLOWS	9 Months Ended
	Sep. 30, 2018USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (599,121)
Adjustments to reconcile loss to cash used in operating activities:
Stock based compensation	102,295
Depreciation expense	3,228
Changes in operating assets and liabilities:
Accounts payable and accrued compensation	99,222
Net Cash Used In Operating Activities	(394,376)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash outlay for deposit	(3,920)
Purchase of fixed assets	(28,472)
Net Cash Used In Investing Activities	(32,392)
CASH FLOWS FROM FINANCING ACTIVITIES:
Contribution of capital	30,705
Proceeds from loan payable	50,000
Repayments of loan payable	(25,000)
Common stock issued for cash	350,000
Net Cash Provided By Financing Activities	405,705
NET DECREASE IN CASH	(21,063)
CASH AT BEGINNING OF PERIOD	38,184
CASH AT END OF PERIOD	17,121
Supplemental disclosure of cash flow information
Cash paid for income taxes	0
Cash paid for interest expense	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	Company Background Driven Deliveries Inc. (formerly Results-Based Outsourcing Inc) (the “Company” or “Driven”), formed on July 22, 2013, was engaged in providing a variety of out-sourced business services which include; accounting and bookkeeping, marketing, document storage, staffing, recruiting and personal executive organization (collectively, the “Services”). The Services are grouped into two offerings; (i) Business Process Outsourcing (“BPO”), and (ii) Software Managed Outsourcing (“SMO”). BPO services brings people and process to a client’s business that can range from providing an entire back office to individual projects. SMO services bring software tools to a client’s business to help them run more efficiently and effectively. Following a reverse merger, the company now is engaged in providing deliveries for consumers of legal cannabis products, in California. Recent developments On June 7, 2018, the Company sold its operations, assets, and certain liabilities to Driven Deliveries, Inc., a Nevada corporation in exchange for all of the shares of Driven Deliveries, Inc. This merger was accounted for as a combination of entities under common control, therefore the results of operations include the combined results of both entities since inception. On August 29, 2018, the Company was acquired by Results-Based Outsourcing as part of a reverse merger. As consideration for the Merger, Results-Based Outsourcing issued the equity holders of the Company an aggregate of 30,000,000 post-split shares of their common stock to be issued to the equity holders of the Company in accordance with their pro rata ownership of the Company’s common stock. Following the Merger, the Registrant adopted the business plan of Driven as a delivery company focused on deliveries for consumers of legal cannabis products, in California. This merger was accounted for as a recapitalization of the Company, so the financial statements as presented include the historical results of Driven Deliveries, Inc. Risks and Uncertainties The Company has a limited operating history and has generated limited revenues from its intended operations. The Company's business and operations are sensitive to general business and economic conditions in the U.S. along with local, state, and federal governmental policy decisions. A host of factors beyond the Company's control could cause fluctuations in these conditions. Adverse conditions may include: changes in cannabis regulatory environment and competition from larger more well-funded companies. These adverse conditions could affect the Company's financial condition and the results of its operations.

GOING CONCERN ANALYSIS

GOING CONCERN ANALYSIS	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
GOING CONCERN ANALYSIS	Going Concern Analysis For the nine months ended September 30, 2018, the Company had a net loss of $599,121, has a working capital deficit of $198,245, and will require additional capital in order to operate in the normal course of business. Management has concluded that due to these conditions, there is substantial doubt about the company’s ability to continue as a going concern. The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Management’s plans include raising capital though the sale of debt and equity. While we believe in the viability of our strategy to generate sufficient revenue, control costs and the ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon the ability to raise capital to implement the business plan, generate sufficient revenues and to control operating expenses. The condensed financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the matters discussed herein.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC” for interim financial information. In the opinion of the Company’s management, the accompanying condensed financial statements reflect all adjustments, consisting of normal, recurring adjustments, considered necessary for a fair presentation of the results for the interim period ended September 30, 2018. Although management believes that the disclosures in these unaudited condensed financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in financial statements that have been prepared in accordance U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s financial statements for the year ended December 31, 2017, which contains the audited financial statements and notes thereto, for the years ended December 31, 2017 and 2016 included within the Company’s Form 8-K filed with the SEC. The interim results for the nine months ended September 30, 2018 are not necessarily indicative of the results to be expected for the year ended December 31, 2018 or for any future interim periods. 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 revenue and expense during the reporting period. Actual results could differ from those estimates. Concentrations of Credit Risk The Company maintains its cash accounts at financial institutions which are insured by the Federal Deposit Insurance Corporation. At times, the Company may have deposits in excess of federally insured limits. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2018, the Company did not have any cash equivalents. Equipment Equipment is stated at cost less accumulated depreciation. Cost includes expenditures for computer equipment. Maintenance and repairs are charged to expense as incurred. When assets are sold, retired, or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations. The cost of equipment is depreciated using the straight-line method over the estimated useful lives of the related assets which is three years. Depreciation expense was $3,228 for the nine months ended September 30, 2018. Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718, “Compensation—Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of stock-based compensation awards that are ultimately expected to vest. Stock based compensation expense recognized includes the compensation cost for all stock-based payments granted to employees, officers, and directors based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or canceled during the periods reported. Stock-Based Compensation for Non-Employees The Company accounts for warrants and options issued to non-employees under ASC 505-50, Equity – Equity Based Payments to Non-Employees, Debt Issued with Warrants Debt issued with warrants is accounted for under the guidelines established by ASC 470-20 – Accounting for Debt with Conversion or Other Options. We record the relative fair value of warrants related to the issuance of convertible debt as a debt discount or premium. The discount or premium is subsequently amortized to interest expense over the expected term of the convertible debt. The value of the warrants issued with the debt was de minimis. Revenue Recognition As of January 1, 2018, the company adopted ASC 606. The adoption of ASC 606, Revenue From Contracts With Customers, represents a change in accounting principle that will more closely align revenue recognition with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. The Company used the Modified-Retrospective Method when adopting this standard. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2) Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts as of September 30, 2018 contained a significant financing component. Determining the transaction price requires significant judgment, which is discussed by revenue category in further detail below. 4) Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. 5) Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations either over time or at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. Basic and Diluted Net Loss per Common Share Basic loss per common share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding for each period. Diluted loss per share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding plus the dilutive effect of shares issuable through the common stock equivalents. The weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. As of September 30, 2018, common stock equivalents are comprised of 31,250 warrants. Recent Accounting Pronouncements In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230)”, requiring that the statement of cash flows explain the change in the total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. This guidance is effective for fiscal years, and interim reporting periods therein, beginning after December 15, 2017 with early adoption permitted. The provisions of this guidance are to be applied using a retrospective approach which requires application of the guidance for all periods presented. The adoption of this standard did not have a material impact on the Company’s condensed financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), specifying the accounting for leases, which supersedes the leases requirements in Topic 840, Leases. The objective of Topic 842 is to establish the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting is largely unchanged from the previous accounting standard. In addition, Topic 842 expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified retrospective transition approach, which includes several practical expedients. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The Company is currently reviewing the provisions of the new standard. The FASB issues ASUs to amend the authoritative literature in ASC. There have been several ASUs to date, that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact our financial statements.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
NOTES PAYABLE	On November 7, 2017 the Company entered into a promissory note for $75,000 that accrues interest of 6% annually. The note is due on the earlier of January 31, 2018 or in the event of default, as defined in the agreement. As of the date of this report, $25,000 of the note has been repaid and the remaining amount is in default. On February 1, 2018, the company entered into a convertible bridge loan for $50,000 convertible into shares the Company’s common stock. The loan is due March 31, 2018 and has an annual interest rate of 6%. The loan is convertible with a 10% discount and at a rate of $0.315 per share. The lender will also receive a warrant to purchase 25% of the value of the principal amount of the loan. This warrant will have a 3-year term with an exercise price of $0.50 per share. This note is currently in default.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
STOCKHOLDERS’ DEFICIT	Common Stock The Company has authorized the issuance of 200,000,000 shares of common stock, par value $0.0001 per share. During the nine months ended September 30, 2018, the company issued 39,000,000 shares of stock, 28,340,000 shares of common stock was issued to founders, 500,000 shares of common stock was issued for services, 3,850,000 shares of common stock was issued for cash for $350,000, and 6,310,000 shares of common stock issued as part of the recapitalization due to merger and forward stock split. Preferred Stock The Company has authorized the issuance of 15,000,000 shares of preferred stock, par value $0.0001 per share. Stock Split On August 29, 2018, the company effected a forward stock split of 12.35 for 1. All share and per share amounts for the common stock have been retroactively restated to give effect to the split. Warrants A summary of warrant issuances are as follows: Weighted Average Weighted Average Remaining Number Exercise Price Contractual Life Warrants Outstanding January 1, 2018 18,750 $ 0.50 2.85 Granted 12,500 0.50 3 Outstanding September 30, 2018 31,250 $ 0.50 2.20

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
COMMITMENTS AND CONTINGENCIES	On February 2, 2018, the Company entered into a consulting agreement for business and financial advising with a twelve-month term. As part of the agreement the consultant will be paid $15,000. On May 3, 2018, the Company entered into a consulting agreement for business and financial advising with a twelve-month term. As part of the agreement the consultant will purchase 1,900,000 shares of the Company’s common stock for $100,000. On May 15, 2018, the Company entered into a lease to rent office space. The rent on this property is $2,800 per month starting June 1, 2018. The lease lasts for 3 years. On May 17, 2018, the Company entered into a consulting agreement for business and financial advising. As part of the agreement the consultant will be issued 430,000 shares of the Company’s common stock and a payment of $20,000. On October 31, 2018, the consulting agreement was cancelled. On June 4, 2018, the Company entered into a consulting agreement for business and financial advising with a twelve-month term. As part of this agreement the company will issue 500,000 shares of its common stock. This stock will vest over 24 months. As of September 30, 2018, the Company has not issued the 500,000 shares of its common stock to the consultant. Additionally, as part of the agreement the consultant will purchase 950,000 shares of the Company’s common stock for $50,000. As of September 30, 2018, the Company has accrued $7,500 in consulting expenses. On September 14, 2018, the Company entered into a consulting agreement with IRTH Communications for investor and public relations services with a twelve-month term. As part of this agreement the Company will pay the consultant $7,500 per month and reimburse any and all reasonable out-of-pocket costs and expenses. Additionally, the Company will pay a one-time refundable deposit of $10,000. The Company also issued 500,000 shares of its common stock to the consultant for entering into the contract, which was expensed immediately.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
SUBSEQUENT EVENTS	On October 1, 2018, the Company entered into a non-interest bearing convertible promissory note for $50,000 convertible into shares the Company’s common stock. The note is due October 1, 2019. The loan is convertible at a rate of $0.20 per share. On October 16, 2018, the Company entered into a subscription agreement to issue 20,243 shares of its common stock at $2.47 per share for a total of $50,000. On October 22, 2018, the Company issued a warrant for up to 2,000,000 shares of its common stock. These warrants have an exercise price of $0.20 and expire on October 22, 2022. The company received $74,108 for 370,540 warrants. On October 23, 2018, the Company issued a warrant for up to 2,000,000 shares of its common stock. These warrants have an exercise price of $0.20 and expire on October 23, 2022. As of the date of this filing the company has not received any funds for these warrants. On October 25, 2018, the Company entered into a non-interest bearing convertible promissory note for $50,000 convertible into shares the Company’s common stock. The note is due October 25, 2019. The loan is convertible at a rate of $0.20 per share. On November 6, 2018, the Company entered into a subscription agreement to issue 40,486 shares of its common stock at $2.47 per share for a total of $100,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Policy Text Block [Abstract]
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC” for interim financial information. In the opinion of the Company’s management, the accompanying condensed financial statements reflect all adjustments, consisting of normal, recurring adjustments, considered necessary for a fair presentation of the results for the interim period ended September 30, 2018. Although management believes that the disclosures in these unaudited condensed financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in financial statements that have been prepared in accordance U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s financial statements for the year ended December 31, 2017, which contains the audited financial statements and notes thereto, for the years ended December 31, 2017 and 2016 included within the Company’s Form 8-K filed with the SEC. The interim results for the nine months ended September 30, 2018 are not necessarily indicative of the results to be expected for the year ended December 31, 2018 or for any future interim periods.
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 revenue and expense during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit Risk	The Company maintains its cash accounts at financial institutions which are insured by the Federal Deposit Insurance Corporation. At times, the Company may have deposits in excess of federally insured limits.
Cash and Cash Equivalents	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2018, the Company did not have any cash equivalents.
Equipment	Equipment is stated at cost less accumulated depreciation. Cost includes expenditures for computer equipment. Maintenance and repairs are charged to expense as incurred. When assets are sold, retired, or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations. The cost of equipment is depreciated using the straight-line method over the estimated useful lives of the related assets which is three years. Depreciation expense was $3,228 for the nine months ended September 30, 2018.
Stock-Based Compensation	The Company accounts for stock-based compensation costs under the provisions of ASC 718, “Compensation—Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of stock-based compensation awards that are ultimately expected to vest. Stock based compensation expense recognized includes the compensation cost for all stock-based payments granted to employees, officers, and directors based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or canceled during the periods reported.
Stock-Based Compensation for Non-Employees	The Company accounts for warrants and options issued to non-employees under ASC 505-50, Equity – Equity Based Payments to Non-Employees,
Debt Issued with Warrants	Debt issued with warrants is accounted for under the guidelines established by ASC 470-20 – Accounting for Debt with Conversion or Other Options. We record the relative fair value of warrants related to the issuance of convertible debt as a debt discount or premium. The discount or premium is subsequently amortized to interest expense over the expected term of the convertible debt. The value of the warrants issued with the debt was de minimis.
Revenue Recognition	As of January 1, 2018, the company adopted ASC 606. The adoption of ASC 606, Revenue From Contracts With Customers, represents a change in accounting principle that will more closely align revenue recognition with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. The Company used the Modified-Retrospective Method when adopting this standard. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2) Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts as of September 30, 2018 contained a significant financing component. Determining the transaction price requires significant judgment, which is discussed by revenue category in further detail below. 4) Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. 5) Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations either over time or at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer.
Basic and Diluted Net Loss per Common Share	Basic loss per common share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding for each period. Diluted loss per share is computed by dividing the net loss by the weighted average number of shares of common stock outstanding plus the dilutive effect of shares issuable through the common stock equivalents. The weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. As of September 30, 2018, common stock equivalents are comprised of 31,250 warrants.
Recent Accounting Pronouncements	In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230)”, requiring that the statement of cash flows explain the change in the total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. This guidance is effective for fiscal years, and interim reporting periods therein, beginning after December 15, 2017 with early adoption permitted. The provisions of this guidance are to be applied using a retrospective approach which requires application of the guidance for all periods presented. The adoption of this standard did not have a material impact on the Company’s condensed financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), specifying the accounting for leases, which supersedes the leases requirements in Topic 840, Leases. The objective of Topic 842 is to establish the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting is largely unchanged from the previous accounting standard. In addition, Topic 842 expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified retrospective transition approach, which includes several practical expedients. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The Company is currently reviewing the provisions of the new standard. The FASB issues ASUs to amend the authoritative literature in ASC. There have been several ASUs to date, that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact our financial statements.

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2018
Stockholders Deficit
Summary of warrant issuances	Weighted Average Weighted Average Remaining Number Exercise Price Contractual Life Warrants Outstanding January 1, 2018 18,750 $ 0.50 2.85 Granted 12,500 0.50 3 Outstanding September 30, 2018 31,250 $ 0.50 2.20

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details)	9 Months Ended
	Sep. 30, 2018
Text Block [Abstract]
Entity Incorporation, Date of Incorporation	Jul. 22, 2013

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
Text Block [Abstract]
Depreciation expense	$ 3,228

STOCKHOLDERS_ DEFICIT (Details)

STOCKHOLDERS’ DEFICIT (Details)	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Stockholders Deficit Details Abstract
Beginning, warrants | shares	18,750
Granted | shares	12,500
Ending, warrants | shares	31,250
Weighted average exercise price, beginning | $ / shares	$ 0.50
Weighted average exercise price, granted | $ / shares	0.50
Weighted average exercise price, ending | $ / shares	$ 0.50
Weighted average remaining contractual life, beginning	2 years 10 months 6 days
Weighted average remaining contractual life, granted	3 years
Weighted average remaining contractual life, ending	2 years 2 months 12 days