DD's Deluxe Rod Holder (DDLX) 10-K 9 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	Feb. 16, 2018	Dec. 31, 2017	Jun. 30, 2017
Details
Registrant Name		DD's Deluxe Rod Holder, Inc.
Registrant CIK		1,643,194
SEC Form		10-K
Period End date		Dec. 31, 2017
Fiscal Year End		--12-31
Trading Symbol		DDLX
Tax Identification Number (TIN)		611,748,028
Number of common stock shares outstanding	4,000,000
Public Float			$ 0
Filer Category		Smaller Reporting Company
Current with reporting		Yes
Voluntary filer		No
Well-known Seasoned Issuer		No
Amendment Flag		false
Document Fiscal Year Focus		2,017
Document Fiscal Period Focus		FY
Entity Incorporation, State Country Name		NEVADA
Entity Address, Address Line One		505 W. Riverside Avenue, Suite 563
Entity Address, City or Town		Spokane
Entity Address, State or Province		WA
Entity Address, Postal Zip Code		99,201
City Area Code		(306)
Local Phone Number		716-5372
Entity Listing, Par Value Per Share	$ 0.001

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash	$ 8,227	$ 10,892
TOTAL CURRENT ASSETS	8,227	10,892
INTANGIBLE ASSETS	1,860	1,860
TOTAL ASSETS	10,087	12,752
CURRENT LIABILITIES:
Line of credit	48,449	30,449
Accounts payable	225	0
Legal fees payable	67,594	37,403
Accrued interest payable	4,019	2,021
TOTAL CURRENT LIABILITIES	120,287	69,873
TOTAL LIABILITIES	120,287	69,873
STOCKHOLDERS' DEFICIT
Additional paid-in capital	36,000	36,000
Accumulated deficit	(150,200)	(97,121)
TOTAL STOCKHOLDERS' DEFICIT	(110,200)	(57,121)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 10,087	$ 12,752

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Outstanding	4,000,000	4,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
OPERATING EXPENSE
Legal and professional fees	$ 31,611	$ 25,965
Accounting and audit	16,025	16,600
Transfer agent and public company expense	2,450	4,053
General and administrative	995	888
TOTAL OPERATING EXPENSE	51,081	47,506
LOSS FROM OPERATIONS	(51,081)	(47,506)
Interest expense	(1,998)	(2,021)
TOTAL OTHER EXPENSE	(1,998)	(2,021)
NET LOSS	$ (53,079)	$ (49,527)
NET LOSS PER SHARE - BASIC AND DILUTED	$ (0.01)	$ (0.01)
OUTSTANDING - BASIC AND DILUTED	4,000,000	0

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2015	$ 1,000	$ 9,000	$ (47,594)	$ (37,594)
Shares, Outstanding, Beginning Balance at Dec. 31, 2015	1,000,000
Common stock issued for cash	$ 3,000	27,000	0	30,000
Common stock issued for cash	3,000,000
Net loss	$ 0	0	(49,527)	(49,527)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Dec. 31, 2016	$ 4,000	36,000	(97,121)	(57,121)
Shares, Outstanding, Ending Balance at Dec. 31, 2016	4,000,000
Net loss	$ 0	0	(53,079)	(53,079)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Dec. 31, 2017	$ 4,000	$ 36,000	$ (150,200)	$ (110,200)
Shares, Outstanding, Ending Balance at Dec. 31, 2017	4,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Net loss	$ (53,079)	$ (49,527)
Changes in operating assets and liabilities
Legal fees payable	30,191	19,797
Accounts payable	225
Advances payable	0	8,298
Net cash used in operating activities	(20,665)	(19,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to intangible assets	0	(1,860)
Net cash used in investing activities	0	(1,860)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under line of credit	18,000	2,163
Proceeds from sale of common stock	0	30,000
Net cash provided by financing activities	18,000	32,163
NET INCREASE (DECREASE) IN CASH	(2,665)	10,892
CASH AT BEGINNING OF YEAR	10,892	0
CASH AT END OF YEAR	8,227	10,892
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Advances payable paid by line of credit	$ 0	$ 28,286

NOTE 1 - NATURE OF OPERATIONS

NOTE 1 - NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2017
Notes
NOTE 1 - NATURE OF OPERATIONS	NOTE 1 - NATURE OF OPERATIONS DD’s Deluxe Rod Holder, Inc. (“Deluxe” or the “Company”) was incorporated on September 26, 2014 under the laws of the State of Nevada. The business purpose of the Company is to sell, through its yet-to-be-developed, website, Deluxerodholder.com, a fishing rod holder primarily for use in the sport of ice fishing. The Company has selected December 31 as its fiscal year end.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Notes
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States. Going Concern As shown in the accompanying financial statements, the Company has incurred operating losses since inception. As of December 31, 2017, the Company has no financial resources with which to achieve its objectives and obtain profitability and positive cash flows. As shown in the accompanying balance sheets and statements of operations, the Company has an accumulated deficit of $150,200. At December 31, 2017, the Company's working capital deficit is a $112,060. Achievement of the Company's objectives will be dependent upon the ability to obtain additional financing, and generate revenue from current and planned business operations, and control costs. The Company is in the development stage and has generated no operating income. The Company plans to fund its future operations by joint venturing or obtaining additional financing from investors and/or lenders. However there is no assurance that the Company will be able to achieve these objectives, therefore substantial doubt about its ability to continue as a going concern exists. The financial statements do not include adjustments relating to the recoverability of recorded assets nor the implications of associated bankruptcy costs should the Company be unable to continue as a going concern. Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant areas requiring the use of management assumptions and estimates relate to valuation of deferred tax and lives of intangible assets. Actual results could differ from these estimates and assumptions and could have a material effect on the Company’s reported financial position and results of operations. New Accounting Pronouncements In August 2016, the FASB issued ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The update provides guidance on classification for cash receipts and payments related to eight specific issues. The update is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of implementing this update on the financial statements. In January 2017, the FASB issued ASU No. 2017-01 Business Combinations (Topic 805): Clarifying the Definition of a Business. The update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The update is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company will apply the provisions of the update to potential future acquisitions occurring after the effective date. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid investments with original maturities of three months or less when acquired to be cash equivalents. Intangible Assets Intangible assets with definite lives are subject to amortization. At December 31, 2017 and 2016, such intangible assets consist of fees paid to the United States Patent and Trademark Office on the filing of a non-provisional patent application which will be amortized on a straight-line basis over the patent life of 20 years, once approved. Intangible assets with definite lives are tested for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. These conditions may include an economic downturn, regulations, or a change in the assessment of future operations. At December 31, 2017, none of the Company’s patent applications have been approved. Start-up Costs In accordance with ASC 720-15-20, “Start-up Activities,” Office Space and Labor The Company’s sole Officer and Director will provide the labor required to execute the business plan and supply the necessary office space and facilities for the initial period of operations. The Company will recognize the fair value of services and office space provided by our sole Officer and Director as contributed capital in accordance with ASC 225-10-S99-4. From inception through December 31, 2017, the fair value of services and office space provided was estimated to be nil. Financial Instruments The Company’s financial instruments include cash and cash equivalents and line of credit. All instruments are accounted for on a historical cost basis, which, due to the short-term nature of these financial instruments approximates fair value at December 31, 2017. Fair Value Measures When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. At December 31, 2017 and 2016, the Company had no assets or liabilities accounted for at fair value on a recurring or nonrecurring basis. Loss Per Share Basic Earnings Per Share ("EPS") is computed as net income (loss) available to common stockholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur from common shares issuable through stock options and warrants. The Company has no potentially dilutive securities such as options, warrants, or convertible bonds currently issued and outstanding. Consequently, basic and diluted earnings per share are the same, as shown in the Statement of Operations. Income Taxes The Company recognizes provision for income tax using the liability method. Deferred income tax liabilities or assets at the end of each period are determined using the tax rates expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized. Reclassifications Certain reclassifications have been made to the 2016 financial statements in order to conform to the 2017 presentation. These reclassifications have no effect on net loss, total assets or accumulated deficit as previously reported.

NOTE 3 - LINE OF CREDIT

NOTE 3 - LINE OF CREDIT	12 Months Ended
	Dec. 31, 2017
Notes
NOTE 3 - LINE OF CREDIT	NOTE 3 – LINE OF CREDIT On March 1, 2016, the Company entered into a short-term line of credit agreement with Crest Business Solutions, LLC (“Crest”). The agreement provides that Crest will provide the Company with up to $50,000 via the line of credit. All amounts borrowed by the Company pursuant to the line of credit was due and payable (with accrued interest thereon) in one balloon payment on February 28, 2017. The Company had the option to extend the term of the line of credit for an additional year to February 28, 2018 which was exercised. Interest accrues on the principal amount borrowed pursuant to the line of credit at the rate of five percent per annum. Interest expense for the years ended December 31, 2017 and 2016, was $1,998 and $2,021, respectively. Accrued interest payable at December 31, 2017 and December, 31 2016, was $4,019 and $2,021, respectively.

NOTE 4 - INCOME TAXES

NOTE 4 - INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Notes
NOTE 4 - INCOME TAXES	NOTE 4 - INCOME TAXES There was no income tax expense for the periods ended December 31, 2017 and 2016 due to the Company’s net losses. The components of the Company's net deferred tax asset is as follows: December 31, 2017 December 31, 2016 Deferred tax asset Federal net operating loss carryforward $ 31,500 $ 33,992 Total deferred tax assets 31,500 33,992 Deferred tax liability - - Net deferred tax asset 31,500 33,992 Valuation allowance (31,500) (33,992) DEFERRED TAX ASSET $ - $ - Deferred income taxes arise from timing differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. A deferred tax asset valuation allowance is recorded when it is more likely than not that deferred tax assets will not be realized. As management of the Company cannot determine that it is more likely than not that the Company will realize the benefit of the net deferred tax asset, a valuation allowance equal to 100% of the net deferred tax asset has been recorded at December 31, 2017 and 2016. On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has completed the accounting for the effects of the Act during the quarter ended December 31, 2017. The Company’s financial statements for the year ended December 31, 2017 reflect certain effects of the Act which includes a reduction in the corporate tax rate from 35% to 21% as well as other changes. As a result of the changes to tax laws and tax rates under the Act, the Company incurred incremental income tax expense of $21,070 during the year ended December 31, 2017, which consisted primarily of the remeasurement of its deferred tax asset from 35% to 21%. A reconciliation between the statutory federal income tax rate and the Company's tax provision is as follows: December 31, 2017 December 31, 2016 Amount computed using the statutory rate $ (18,578) (35%) $ (17,334) (35%) Effect of change in the statutory rate 21,070 40% - - Non-recognition due to increase in valuation account (2,492 (5%) 17,334 35% Total income tax benefit $ - -% $ - -% At December 31, 2017, the Company had cumulative federal and state net operating loss carry forwards of approximately $150,200 which will expire in fiscal years ending December 31, 2029 through December 31, 2032. The Company does not have an accrual for uncertain tax positions as December 31, 2017 or 2016. If interest and penalties were to be assessed, the Company would charge interest to interest expense and penalties to other operating expense. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date. Fiscal years starting December 31, 2015 through December 31, 2017 are open to examination by federal and state taxing agencies.

NOTE 5 - STOCKHOLDERS' DEFICIT

NOTE 5 - STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2017
Notes
NOTE 5 - STOCKHOLDERS' DEFICIT	NOTE 5 – STOCKHOLDERS’ DEFICIT Common Stock As of December 31, 2017, the Company has 100,000,000 shares of common stock authorized with a par value of $0.001 per share. Founder’s shares of 1,000,000 were issued during 2014 at a price of $0.01 per share for $10,000 which was used for organizational costs and other working capital requirements. On February 9, 2016, the Company issued 3,000,000 shares of its common stock for cash at $0.01 per share for a total of $30,000. As of December 31, 2017, the Company had 4,000,000 shares of common stock issued and outstanding with a par value of $0.001 per share. Preferred Stock As of December 31, 2017, the Company has 20,000,000 shares of preferred stock authorized with a par value of $0.001 per share. No preferred shares are issued and outstanding.

NOTE 2 - SIGNIFICANT ACCOUNTI12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Basis of Presentation	Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States.

NOTE 2 - SIGNIFICANT ACCOUNTI13

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Going Concern (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Going Concern	Going Concern As shown in the accompanying financial statements, the Company has incurred operating losses since inception. As of December 31, 2017, the Company has no financial resources with which to achieve its objectives and obtain profitability and positive cash flows. As shown in the accompanying balance sheets and statements of operations, the Company has an accumulated deficit of $150,200. At December 31, 2017, the Company's working capital deficit is a $112,060. Achievement of the Company's objectives will be dependent upon the ability to obtain additional financing, and generate revenue from current and planned business operations, and control costs. The Company is in the development stage and has generated no operating income. The Company plans to fund its future operations by joint venturing or obtaining additional financing from investors and/or lenders. However there is no assurance that the Company will be able to achieve these objectives, therefore substantial doubt about its ability to continue as a going concern exists. The financial statements do not include adjustments relating to the recoverability of recorded assets nor the implications of associated bankruptcy costs should the Company be unable to continue as a going concern.

NOTE 2 - SIGNIFICANT ACCOUNTI14

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant areas requiring the use of management assumptions and estimates relate to valuation of deferred tax and lives of intangible assets. Actual results could differ from these estimates and assumptions and could have a material effect on the Company’s reported financial position and results of operations.

NOTE 2 - SIGNIFICANT ACCOUNTI15

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: New Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
New Accounting Pronouncements	New Accounting Pronouncements In August 2016, the FASB issued ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The update provides guidance on classification for cash receipts and payments related to eight specific issues. The update is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of implementing this update on the financial statements. In January 2017, the FASB issued ASU No. 2017-01 Business Combinations (Topic 805): Clarifying the Definition of a Business. The update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The update is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company will apply the provisions of the update to potential future acquisitions occurring after the effective date. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

NOTE 2 - SIGNIFICANT ACCOUNTI16

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid investments with original maturities of three months or less when acquired to be cash equivalents.

NOTE 2 - SIGNIFICANT ACCOUNTI17

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Intangible Assets (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Intangible Assets	Intangible Assets Intangible assets with definite lives are subject to amortization. At December 31, 2017 and 2016, such intangible assets consist of fees paid to the United States Patent and Trademark Office on the filing of a non-provisional patent application which will be amortized on a straight-line basis over the patent life of 20 years, once approved. Intangible assets with definite lives are tested for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. These conditions may include an economic downturn, regulations, or a change in the assessment of future operations. At December 31, 2017, none of the Company’s patent applications have been approved.

NOTE 2 - SIGNIFICANT ACCOUNTI18

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Start-up Costs (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Start-up Costs	Start-up Costs In accordance with ASC 720-15-20, “Start-up Activities,”

NOTE 2 - SIGNIFICANT ACCOUNTI19

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Financial Instruments	Financial Instruments The Company’s financial instruments include cash and cash equivalents and line of credit. All instruments are accounted for on a historical cost basis, which, due to the short-term nature of these financial instruments approximates fair value at December 31, 2017.

NOTE 2 - SIGNIFICANT ACCOUNTI20

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Fair Value Measures (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Fair Value Measures	Fair Value Measures When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. At December 31, 2017 and 2016, the Company had no assets or liabilities accounted for at fair value on a recurring or nonrecurring basis.

NOTE 2 - SIGNIFICANT ACCOUNTI21

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Loss Per Share (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Loss Per Share	Loss Per Share Basic Earnings Per Share ("EPS") is computed as net income (loss) available to common stockholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur from common shares issuable through stock options and warrants. The Company has no potentially dilutive securities such as options, warrants, or convertible bonds currently issued and outstanding. Consequently, basic and diluted earnings per share are the same, as shown in the Statement of Operations.

NOTE 2 - SIGNIFICANT ACCOUNTI22

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Income Taxes	Income Taxes The Company recognizes provision for income tax using the liability method. Deferred income tax liabilities or assets at the end of each period are determined using the tax rates expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized.

NOTE 2 - SIGNIFICANT ACCOUNTI23

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Reclassifications (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Reclassifications	Reclassifications Certain reclassifications have been made to the 2016 financial statements in order to conform to the 2017 presentation. These reclassifications have no effect on net loss, total assets or accumulated deficit as previously reported.

NOTE 4 - INCOME TAXES_ Deffered

NOTE 4 - INCOME TAXES: Deffered tax asset, net (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Deffered tax asset, net	December 31, 2017 December 31, 2016 Deferred tax asset Federal net operating loss carryforward $ 31,500 $ 33,992 Total deferred tax assets 31,500 33,992 Deferred tax liability - - Net deferred tax asset 31,500 33,992 Valuation allowance (31,500) (33,992) DEFERRED TAX ASSET $ - $ -

NOTE 4 - INCOME TAXES_ Schedule

NOTE 4 - INCOME TAXES: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	December 31, 2017 December 31, 2016 Amount computed using the statutory rate $ (18,578) (35%) $ (17,334) (35%) Effect of change in the statutory rate 21,070 40% - - Non-recognition due to increase in valuation account (2,492 (5%) 17,334 35% Total income tax benefit $ - -% $ - -%

NOTE 4 - INCOME TAXES_ Schedu26

NOTE 4 - INCOME TAXES: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$ (18,578)	$ (17,334)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	(35.00%)	(35.00%)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ 21,070	$ 0
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	40.00%	0.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ (2,492)	$ 17,334
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	(5.00%)	35.00%
Income Tax Expense (Benefit)	$ 0	$ 0
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%

NOTE 5 - STOCKHOLDERS' DEFICIT

NOTE 5 - STOCKHOLDERS' DEFICIT (Details) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Details
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001