| NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2023 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Basis of presentation of consolidated financial statements | Basis of presentation of consolidated
financial statements These interim consolidated 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 consolidated financial statements have been included. The results reported in the unaudited
consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire
year. The accompanying unaudited consolidated 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 consolidated
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, 2022 filed with Securities Exchange Commission on February 28, 2023. |
| Uses of estimates in the preparation of consolidated financial statements | Uses of estimates in the preparation
of consolidated financial statements The preparation of consolidated 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 consolidated 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, deprecation
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 three 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 three months years ended
March 31, 2023, 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 March 31, 2023. 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. |
| Commitments and contingencies | Commitments and contingencies In response to the COVID-19 pandemic,
the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law in March 2020. The CARES Act lifts
certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”). Corporate taxpayers
may carryback net operating losses (NOLs) originating between 2018 and 2020 for up to five years, which was not previously allowed under
the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize
NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted
taxable income plus business interest income (30% limit under the 2017 Tax Act) for 2019 and 2020. The CARES Act allows taxpayers with
alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through
refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the
corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year
cost-recovery and 100% bonus depreciation. The enactment of the CARES Act did not result in any material adjustments to our income tax
provision. 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 consolidated 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 consolidated 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
consolidated 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. |
