| NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| Sep. 30, 2022 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Basis of Presentation | Basis of Presentation These interim financial statements
of the Company are unaudited. In the opinion of management, all adjustments (consisting of normal recurring accruals) and disclosures
necessary for a fair presentation of these interim financial statements have been included. The results reported in the unaudited financial
statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The accompanying
unaudited financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission
and do not include all information and footnotes necessary for a complete presentation of financial statements in conformity with accounting
principles generally accepted in the United States (“U.S. GAAP”). Certain information and footnote disclosures
normally included in the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These unaudited
financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto included in
the Company’s Annual Report for the year ended December 31, 2021 filed with Securities Exchange Commission on April 18, 2022. |
| Uses of estimates in the preparation of financial statements | Uses of estimates in the preparation
of financial statements The preparation of financial statements
in conformity with generally accepted accounting principles accepted in the United States of America (“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 net revenue and expenses during each reporting period. Actual results
could differ from those estimates. Due to the limited level of operations,
the Company has not had to make material assumptions or estimates other than estimate with reference to useful life of assets, depreciation,
and the assumption that the Company is a going concern. |
| Cash | Cash The Company considers all short-term
highly liquid investments with an original maturity date of purchase of nine months or less to be cash equivalents. |
| Property and equipment | Property and equipment Property and equipment are stated at
cost, less accumulated depreciation provided on the straight-line method over the estimated useful lives of the assets, which range from
three to seven years. Expenditures for renewals or betterments are capitalized, and repairs and maintenance are charged to expense as
incurred the cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the accounts, and any gain or
loss thereon is reflected in operations. Depreciation is computed for financial statement purposes
on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
Estimated Useful Life
Furniture and Fixtures 3 years
Computer Equipment 3 years
Vehicles 5 - 10 years |
| Revenue Recognition | Revenue Recognition The Company did not have any revenues
from continuing operations for the periods presented. The Company’s policy is that revenues will be recognized when control of the
product is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those
services. Results for reporting periods beginning
after January 1, 2020 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance
with our historic accounting under Topic 605. We did not have any cumulative impact as a result of applying Topic 606. |
| Net loss per common share – basic and diluted | Net loss per common share – basic
and diluted Authoritative guidance on Earnings
per Share Basic loss per share is computed by
dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted
loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were
exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company,
unless the effect is to reduce a loss or increase earnings per share. |
| Stock-based compensation | Stock-based compensation In accordance with ASC No. 718, Compensation
– Stock Compensation During the nine months years ended
September 30, 2022, there were no stock based awards issued or outstanding. |
| Fair value of financial instruments | Fair value of financial instruments We value our financial assets and liabilities
on a recurring basis using the fair value hierarchy established in Accounting Standards Codification (“ASC”) 820, Fair
Value Measurements and Disclosures ASC 820 describes three levels of inputs
that may be used to measure fair value, as follows: Level 1 input, which include quoted
prices in active markets for identical assets or liabilities; Level 2 inputs, which include observable
inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar
assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market
data for substantially the full term of the asset or liability; and Level 3 inputs, which include unobservable
inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability.
Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies
or similar valuation techniques, as well as significant management judgment or estimation. Fair value estimates discussed herein
are based upon certain market assumptions and pertinent information available to management as of September 30, 2022. The respective carrying values of certain
on-balance-sheet financial instruments approximate their fair values. These financial instruments include accrued expenses and related
party accounts payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term
in nature and their carrying amounts approximate fair value. |
| Income taxes | Income taxes The
Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities
are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the enactment date. |
| Commitments and contingencies | Commitments and contingencies The Company follows ASC 440 & ASC
450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively.
Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which
will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such
assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending
against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal
proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency
indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated
liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote
are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe,
based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial
position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect
the Company’s business, financial position, and results of operations or cash flows. |
| Recently Issued and Adopted Accounting Standards | Recently Issued and Adopted Accounting
Standards From time to time, new accounting pronouncements
are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s
accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for
which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be
material to its financial position, results of operations, and cash flows when implemented. |
