Cardiff Lexington (CDIX) 10-Q 21 Jan 14 2013 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2013	Jan. 20, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CARDIFF INTERNATIONAL INC	'
Entity Central Index Key	'0000811222	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	2,069,435,914
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2013	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$9,059	$1,852
Advances to employees	1,659	1,659
Total current assets	10,718	3,511
Property and equipment, net of accumulated depreciation of $4,124 and $3,969	0	155
Deposits	600	600
Total Assets	11,318	4,266
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	791,764	784,765
Accounts payable, related party	273,565	273,565
Interest payable	1,093,018	1,047,753
Accrued payroll taxes	383,823	374,223
Settlement payable, shareholder	48,250	50,500
Derivative liability	159,476	199,027
Due to officers	667,662	580,962
Note payable, unrelated party	718,000	718,000
Convertible notes payable	440,000	501,000
Notes payable, related-party - current portion	19,990	19,990
Total current liabilities	4,595,548	4,549,785
LONG-TERM LIABILITIES	'	'
Notes payable, unrelated-party, net of current portion and discount of $202,508 and $218,758, respectively	122,492	106,242
Notes payable, related-party, net of current portion and discount $123,275 and $135,775, respectively	169,316	156,816
Total liabilities	4,887,356	4,812,843
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Common stock; 250,000,000 shares authorized with no par value; 179,660,554 and 119,151,297 issued and outstanding at March 31, 2013 and December 31, 2012, respectively	8,977,785	8,639,161
Additional paid-in capital	1,700,214	1,700,214
Deficit accumulated during development stage	-15,554,037	-15,147,952
Total shareholders' deficiency	-4,876,038	-4,808,577
Total liabilities and shareholders' deficiency	$11,318	$4,266

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Accumulated depreciation	$4,124	$3,969
Discount on notes payable	202,508	218,758
Discount on notes payable, related party	$123,275	$135,775
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	179,660,554	119,151,297
Common stock, shares outstanding	179,660,554	119,151,297

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		139 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Income Statement [Abstract]	'	'	'
REVENUE	$0	$535	$1,869
OPERATING EXPENSES	166,748	253,270	13,556,408
LOSS FROM OPERATIONS	-166,748	-252,735	-13,554,539
OTHER INCOME (EXPENSE)	'	'	'
Interest income	0	0	6,775
Sublease rental income	0	0	55,979
Other miscellaneous income	0	0	106,512
Change in value of derivative liability	39,551	9,679	817,205
Interest expense	-278,888	-91,244	-2,985,969
TOTAL OTHER INCOME (EXPENSE)	-239,337	-81,565	-1,999,498
NET LOSS FOR THE PERIOD	($406,085)	($334,300)	($15,554,037)
INCOME (LOSS) PER COMMON SHARE BASIC AND DILUTED	$0	($0.01)	'
WEIGHTED AVERAGE NUMBER OF COMMON SHARES - BASIC AND DILUTED	143,619,559	54,715,705	'

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Shareholders' Equity (Deficiency) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit During Exploration	Total
Beginning balance, value at Dec. 31, 2012	$8,639,161	$1,700,214	($15,147,952)	($4,808,577)
Beginning balance, shares at Dec. 31, 2012	119,151,297	'	'	'
Common stock issued for cash, shares	11,783,332	'	'	'
Common stock issued for cash, value	72,750	'	'	72,750
Common stock issued for financing, shares	20,000,000	'	'	'
Common stock issued for financing, value	200,000	'	'	200,000
Common stock issued upon conversion of convertible debenture, shares	28,725,924	'	'	'
Common stock issued upon conversion of convertible debenture, value	65,874	'	'	65,874
Net loss	'	'	-406,085	-406,085
Ending balance, value at Mar. 31, 2013	$8,977,785	$1,700,214	($15,554,037)	($4,876,038)
Ending balance, shares at Mar. 31, 2013	179,660,554	'	'	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended		139 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
CASH FLOW FROM OPERATING ACTIVITIES	'	'	'
Net loss	($406,085)	($334,300)	($15,554,037)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Depreciation and amortization	155	3,938	266,090
Loss on disposal of property and equipment	0	0	20,480
Amortization of loan discount	28,750	41,033	1,390,081
Stock-based compensation	0	0	589,188
Change in value of derivative liability	-39,551	-9,679	-817,205
Issuance of common stock for loan costs	0	0	110,000
Issuance of warrants for services	0	0	254,800
Issuance of warrants as loan costs	200,000	0	285,734
Issuance of common stock for services	0	0	1,441,222
Gain on settlement of accounts payable	0	0	-23,435
(Increase) decrease in:	'	'	'
Advances to employees	0	0	-1,659
Deposits	0	0	-600
Increase (decrease) in:	'	'	'
Accounts payable and accrued expenses	16,599	43,505	1,570,926
Accrued officers' salaries	86,700	120,000	2,356,101
Interest payable	50,139	50,211	1,320,679
Settlement payable, shareholder	-2,250	-2,000	-41,750
Net cash used in operating activities	-65,543	-87,292	-6,833,379
INVESTING ACTIVITIES	'	'	'
Acquisition of property and equipment	0	0	-241,571
Net cash used in investing activities	0	0	-241,571
FINANCING ACTIVITIES	'	'	'
Bank overdraft	0	20,602	0
Proceeds from shareholder advances	0	0	1,463,477
Repayments of shareholder advances	0	-26,684	-2,255,051
Proceeds from ICE advance	0	0	50,000
Proceeds from note payable-Legacy Investors	0	0	451,428
Proceeds from note payable-Maricopa Equity Management	0	0	100,000
Proceeds from convertible notes payable, related-party	0	0	1,283,699
Proceeds from note payable, unrelated party	0	0	385,000
Repayments of notes payable, unrelated party	0	0	-10,000
Proceeds from note payable, convertible, unrelated-party	0	50,000	346,000
Proceeds from notes payable, related-party	0	0	494,990
Repayments of notes payable, related-party	0	-2,000	-117,410
Proceeds from sale of common stock	72,750	36,500	4,856,165
Write-off of payable	0	0	35,711
Net cash provided by financing activities	72,750	78,418	7,084,009
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	7,207	-8,874	9,059
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	1,852	8,874	0
CASH AND CASH EQUIVALENTS - END OF PERIOD	9,059	0	9,059
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'
Cash paid for interest	0	0	0
Cash paid for taxes	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'	'
Common stock issued upon conversion of accrued salaries	0	0	724,378
Common stock issued in connection with notes payable	0	0	25,000
Common stock issued upon conversion of notes payable	65,874	0	214,349
Extinguishment of fair value of derivatives	$0	$0	$1,578,405

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization and Nature of Operations
	Legacy Card Company was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, the Company converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, the Company merged with Cardiff International, Inc. (“Cardiff”), a publicly held corporation. The purpose of the Company is to develop a co-marketing agreement with a premier national bank to offer an integrated financial program to consumers.  Cardiff International, Inc., is a tech company who has developed a proprietary software system to track and manage consumer purchases from unlimited businesses: service companies, retailers, merchants, health industry, insurance industry, most consumer orientated businesses. Our software infrastructure tracks all commissions, rebates, discounts providing the public the ability to track all savings regardless of what program they participate in as long as the program utilizes the Cardiff technology.
	Description of Business
	Currently Cardiff International, Inc., is a tech company who  developed  proprietary software to track and manage consumer purchases from unlimited businesses: service companies, retailers, merchants, health industry, insurance industry, and most consumer orientated businesses. Our software infrastructure tracks all commissions, rebates, discounts providing the public the ability to track all savings regardless of what program they participate in as long as the program utilizes the Cardiff technology.
	Cardiff’s first national program launched in  the third quarter of 2011 is “Mission Tuition”, a rewards program that helps solve a real need for families – saving for education.  The Mission Tuition program is easy to understand and use, and is emotionally positioned to appeal to all consumers.  The Mission Tuition Rewards program will become the rewards program of preference for every day spending for families with young children.
	Mission Tuition has had minimal revenues to date. As such, management has  determined to restructure Cardiff International, Inc. into a Holding company by purchasing new companies who meet the following criteria: (1) in business for a minimum of 3 years; (2) profitable; (3) good management team; (4) little to no debt; (5) assets of a minimum of $1,000,000. In addition, we will continue to move forward with Mission Tuition. There are no assurances that such companies will become available to us for purchase or that we will be able to obtain necessary financing.
	Interim Financial Statements
	The unaudited condensed consolidated financial statements of Cardiff, a development stage company, have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. However, the information included in these interim condensed consolidated financial statements reflects all adjustments (consisting solely of normal recurring adjustments) which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations.  Results shown for interim periods are not necessarily indicative of the results to be obtained for a full year.  The balance sheet information as of December 31, 2012 was derived from the audited financial statements included in Form 10K filed with the Securities and Exchange Commission. These interim financial statements should be read in conjunction with that report.
	Development Stage Activities
	The Company is a development stage enterprise.  All losses accumulated since the inception of the Company have been considered as part of the Company’s development stage activities.
	Going Concern
	The accompanying financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business.  The Company is in the development stage and as such has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. Specifically, the Company has cumulated net losses from inception (August 29, 2001) of $15,554,037 and has used cash of $6,833,379 in operating the Company during this same period. As of March 31, 2013, the Company had a shareholders’ deficiency of $4,876,038, is delinquent in payment of $383,823 in payroll taxes and is in default of a significant amount of its outstanding debt. The accompanying financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2012 financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions.  Management has prospective investors and believes the raising of capital will allow the Company to pursue the development of its credit card business. There can be no assurance that we will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to us. Should we be unable to raise sufficient funds, we may be required to curtail our operating plans and possibly relinquish rights to portions of our technology or products. In addition, increases in expenses or delays in product development may adversely impact our cash position and may require cost reductions. No assurance can be given that we will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cease their operations.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.  Accordingly, actual results could differ from those estimates.
	Valuation of Derivative Instruments
	FASB ASC 815-10, Derivatives and Hedging, requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date to determine whether they would be considered a derivative liability and measured at their fair value for accounting purposes. Prior to July 12, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options/warrants and convertible notes, respectively. Accordingly, these instruments were reflected as derivative liabilities for the period ended June 30, 2012 and prior. In July 2012, the Company was successful in increasing the number of authorized shares in the corporate treasury effectively eliminating the majority of the derivative liability.  As such derivative liabilities with a fair value of $1,578,405 on July 12, 2012 related to equity investments were extinguished and accounted for as additional paid in capital.  In determining the appropriate fair value, the Company uses a weighted average Black-Scholes pricing model. At March 31, 2013 and 2012, the Company adjusted its derivative liability to its fair value and reflected the increase (decrease) in fair value for the three months ended March 31, 2013 and 2012, of $39,551 and $9,679, respectively, as other income on the Condensed Consolidated Statement of Operations.
	Fair Value Measurements
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level Input	Input Definition
	Level 1	Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.
	Level 2	Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date.
	Level 3	Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date.
	The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s condensed balance sheets on a recurring basis and their level within the fair value hierarchy as of March 31, 2013.
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	159,476	$	159,476
	Stock Based Compensation
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
	Income Taxes
	The Company accounts for income taxes under the liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax 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. The provision for income taxes, if any, represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.
	Earnings (Loss) per Share
	FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of "Basic" and "Diluted" earnings per share. Basic earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common shares. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities.
	During a period of net loss, all potentially dilutive securities are antidilutive. Accordingly, for the three months ended March 31, 2013 and 2012, potentially dilutive securities have been excluded from the computations since they would be antidilutive.
	Principles of Consolidation
	The consolidated financial statements include the accounts of Cardiff International, Inc. and its wholly owned subsidiary, Legacy Card Company. All significant intercompany accounts and transactions are eliminated in consolidation.
	Recently Issued Accounting Pronouncements
	The Company has evaluated all of the recent accounting pronouncements through the filing date of these financial statements and feels that none of them will have a material effect on the Company’s interim financial statements.

2_RELATED_PARTY_TRANSACTIONS

2. RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	Due to Officers
	The Company borrows funds from Daniel Thompson who is a Shareholder and Officer of the Company. The terms of repayment stipulate the loans are due twenty-four (24) months after the launch of the Legacy Tuition Card (or prior to such date) at an annual interest rate of six (6) percent. In addition, the Company has an employment agreement with Daniel Thompson whereby the Company provides for compensation of $25,000 per month. A total salary of $75,000 was accrued and reflected as an expense to Daniel Thompson during the three months ended March 31, 2013.  The total balance due to Daniel Thompson for accrued salaries, advances, and accrued interest, at March 31, 2013 and December 31, 2012, was $323,162 and $281,462, respectively.
	The Company has an employment agreement with the Company President whereby the Company provides for compensation of $15,000 per month. A total salary of $45,000 was accrued and reflected as an expense during the three months ended March 31, 2013.  The total balance due to the President for accrued salaries at March 31, 2013 and December 31, 2012, was $289,500 and $244,500, respectively.
	The total balance due others for accrued salaries at March 31, 2013 and December 31, 2012, was $55,000 and $55,000, respectively.
	Accounts Payable- Related Party
	At March 31, 2013 and December 31, 2012 the Company had amounts payable to a related party of $273,565 and $273,565, respectively, for professional services rendered.
	Notes Payable – Related Party
	The Company has entered into several loan agreements with related parties (see note 3).

3_NOTES_PAYABLE

3. NOTES PAYABLE	3 Months Ended
	Mar. 31, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	Notes payable at March 31, 2013 and December 31, 2012 are summarized as follows:
		March 31,			December 31,
		2013			2012
	Legacy Investors LLC	$	518,000		$	518,000
	Maricopa Equity		100,000			100,000
	International Care Establishment, Inc.		50,000			50,000
	Other		375,000			375,000
	Discount on Notes		(202,508	)		(218,758	)
	Total	$	840,492		$	824,242
	Current Portion		(718,000	)		(718,000	)
	Long-Term Portion	$	122,492		$	106,242
	Legacy Investors, LLC
	On August 5, 2004, the Company entered into a loan agreement with Legacy Investors, LLC, a Florida limited liability company.  The initial loan amount of $1,000,000 (the “Initial Loan Amount”) was made by Legacy Investors, LLC upon the satisfaction of the post-closing covenant, comprised of a convertible debenture in the amount of $500,000 and an initial debenture for the amount of $500,000.  Legacy Investors, LLC required funds to be deposited into an escrow account.  Disbursements were required to be from an escrow agent. The convertible debenture and initial debentures bear interest at 10.00% per year and matured in August 2006.  The indebtedness was convertible into Series A Preferred Membership interests of the Company. This loan is secured by all assets of the Company.
	During 2004, Legacy Card Company received $451,428, assumed $106,572 of fees, and the balance of $442,000 was deposited in an escrow account.  In May 2005, $382,000 was paid back to Legacy Investors, LLC and $60,000 of fees was left with the escrow agent. During 2008, an additional $100,000 was repaid by an officer on behalf of the Company.  The balance on the note payable was $518,000 at March 31, 2013 and December 31, 2012, of which a portion is convertible into shares of the Company’s common stock at a conversion price of $0.03 per share.
	Under an event of default, the interest rate on both debentures increases to 18% and the terms of repayment and the maturity dates are subject to change. The Company is in default under the terms of the loan agreement and continues to accrue interest on the outstanding principal balance.
	Maricopa Equity Management Corporation
	On October 27, 2005, the Company entered into a loan agreement in the amount of $100,000 with Maricopa Equity Management Corporation. The loan bears interest at 8% per annum and became due at the closing of the merger with Cardiff International, Inc. In connection with the loan, the Company issued 100,000 shares of common stock in 2005. The balance on the loan was $100,000 at March 31, 2013 and December 31, 2012. The Company is in default on this loan agreement.
	International Card Establishment, Inc.
	The Company entered into an agreement with International Card Establishment, Inc. (“ICE”) on April 19, 2007 whereby ICE will be the exclusive provider for the rewards and loyalty programs related to merchant contributions to a 529 College Savings Plan.
	In connection with the agreement, the Company received a $50,000 advance from ICE during the second quarter of 2008. This advance is to be repaid within 120 days of written notice by ICE if the Company launches the card in a test market and the results of that test launch prove to be unsuccessful. If the Company fails to make the required payment within 120 days, the Company will be granted an additional 30 day period to remedy the default. If the Company does not remedy the default within this 30 day period, ICE may, at its discretion, convert the $50,000 debt to equity equaling 10% of the outstanding stock of the Company on a fully diluted basis.
	Also, if ICE determines that the test launch was successful, ICE shall obtain up to three (3) $500,000 loan facilities for the Company within five (5) business days of the successful completion of the test launch. The Company will be required to repay the $50,000 advance directly from the loan proceeds. Upon receipt of each of the $500,000 loan facilities, the Company shall issue ICE a warrant to purchase three and one-third percent (3 1/3%) of the Company’s outstanding common stock on a fully diluted basis as of the date of issuance.  Each warrant shall have an exercise price equal to $200,000 and shall have a five (5) year term from the issuance date.
	In conjunction with the Loan, the Company issued 1,500,000 warrants to purchase its common stock, exercisable at $0.20 per share and expire June 2, 2014.  As a result of the warrants issued, the Company recorded $13,639 debt discount during 2009.
	All warrants will have a cashless exercise provision and shall entitle ICE to one (1) demand registration right for each warrant, at the Company’s expense.
	The balance outstanding on the advance from ICE at March 31, 2013 and December 31, 2012 was $50,000 and is currently in default.
	Other
	On June 2, 2009, the Company entered into a Loan Agreement with an unrelated party for $50,000. The note is non-interest bearing and matured on September 2, 2009. In conjunction with the Loan, the Company issued 1,500,000 warrants to purchase its common stock, exercisable at $0.20 per share and expire June 2, 2014. The Company is in default on this Preferred Debenture, the warrants have not been exercised.  The balance of the note, net of discount was $50,000 at March 31, 2013 and December 31, 2012.  The Company is in renegotiations with this lender.
	On February 8, 2011, the Company entered into an unsecured Promissory Note agreement with an unrelated party for $200,000. The Note bears interest at 8% per year and matures on February 8, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 10,000,000 shares of its common stock to the lender. As a result of the shares issued with the Note, the Company recorded a $200,000 debt discount during 2011. The balance of the note, net of discount was $85,600 and $75,600 at March 31, 2013 and December 31, 2012, respectively.
	On May 10, 2011, the Company entered into a Promissory Note agreement with an unrelated party for $25,000. The Note bears interest at 8% per year and matures on May 10, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 1,250,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $25,000 debt discount during 2011. The balance of the note, net of discount was $9,450 and $8,200 at March 31, 2013 and December 31, 2012, respectively.
	On September 30, 2011, the Company entered into a Promissory Note agreement with an unrelated party for $25,000. The Note bears interest at 8% per year and matures on October 1, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 1,250,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $25,000 debt discount during 2011. The balance of the note, net of discount was $7,500 and $6,250 at March 31, 2013 and December 31, 2012, respectively.
	On November 1, 2011, the Company entered into a Promissory Note agreement with an unrelated party for $75,000. The Note bears interest at 8% per year and matures on November 1, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 3,750,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $75,000 debt discount during 2011. The balance of the note, net of discount was $19,942 and $16,192 at March 31, 2013 and December 31, 2012, respectively.

4_CONVERTIBLE_NOTES_PAYABLE

4. CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2013
Convertible Notes Payable [Abstract]	'
CONVERTIBLE NOTES PAYABLE	'
	Some of the Convertible Notes issued as described below included an anti-dilution provision that allowed for the adjustment of the conversion price. The Company considered the current Financial Accounting Standards Board guidance of “Determining Whether an Instrument Indexed to an Entity’s Own Stock” which indicates that the instrument is not indexed to the issuers own stock. Accordingly, the Company determined that as the conversion price of the Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, the Company determined that the conversion features of the Notes issued in connection therewith are not considered indexed to the Company’s own stock and characterized the value of the conversion feature of such notes as derivative liabilities upon issuance.
	Convertible notes at March 31, 2013 and December 31, 2012 are summarized as follows:
		March 31,		December 31,
		2013		2012
	Unrelated Party	$	275,000	$	336,000
	Related Party		165,000		165,000
	Total - Current	$	440,000	$	501,000
	Convertible notes payable – unrelated party
	On June 3, 2010, the Company entered into an unsecured Convertible Promissory Note agreement with an unrelated party for $250,000. The Note bears interest at 8% per year and matured on June 3, 2011. The Note is convertible into the Company’s common shares at $0.08 per share. In conjunction with this loan, the Company issued warrants to purchase 5,000,000 shares of its common stock, exercisable at $0.08 per share, which expires on June 3, 2015. As a result of issued warrants, the Company recorded a $250,000 debt discount during 2009 which was fully amortized in prior years. As of March 31, 2013, the Company is in default on this Preferred Debenture and the warrants have not been exercised.  The balance of the note was $250,000 at March 31, 2013 and December 31, 2012.
	On March 15, 2012, the Company entered into an unsecured Convertible Promissory Note agreement with an unrelated party for $50,000. The Note bears interest at 8% per year and matures on December 19, 2012. The Note and any accrued and outstanding interest is convertible into the Company’s common shares at a discount of 42% of the lowest three (3) Trading Prices for the Common Stock during the ten (10) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. During the year ended December 31, 2012, $10,000 of this note was converted into 1,388,889 shares of common stock. During the three months ended March 31, 2013, $40,000 of this note and the outstanding interest of $3,333  was converted into 16,631,773 shares of common stock.   The balance of the note, net of discount was $0 and $40,000 at March 31, 2013 and December 31, 2012, respectively.
	On March 29, 2012, the Company entered into a Loan Agreement with an unrelated party for $25,000. The Note bears interest at 6% per year and matured on September 29, 2012. In conjunction with the Loan, the Company agreed to issue 1,250,000 shares of common stock.   The balance of the note, net of discount was $25,000 and $25,000 at March 31, 2013 and December 31, 2012, respectively.
	On May 4, 2012, the Company entered into an unsecured Convertible Promissory Note agreement with an unrelated party for $21,000. The Note bears interest at 8% per year and matures on February 4, 2013. The Note and any accrued and outstanding interest is convertible into the Company’s common shares at a discount of 42% of the lowest three (3) Trading Prices for the Common Stock during the ten (10) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. During the three months ended March 31, 2013, $21,000 of this note and the outstanding interest of $1,540  was converted into 12,094,151 shares of common stock. The balance of the note was $0 and $21,000 at March 31, 2013 and December 31, 2012, respectively.
	Convertible Note Payable – Related Party
	On April 21, 2008, the Company entered into a Convertible Debenture with a shareholder in the amount of $150,000. The Debenture is convertible into common shares of the Company at $0.03 per share at the option of the holder no earlier than August 21, 2008.  The Debenture bears interest at 12% per year, matured in August 2009, and is unsecured. All principal and unpaid accrued interest is due at maturity. In conjunction with the Convertible Debenture, the company also issued warrants to purchase 5,000,000 shares of the Company’s common stock at $0.03 per share. The warrants expire on April 20, 2013. As a result of issued warrants, the Company recorded a $150,000 debt discount during 2008 which was fully amortized in prior years..  The Company is in default on this Convertible Debenture, the warrants have not been exercised.  The balance of the note was $150,000 at March 31, 2013 and December 31, 2012.
	On March 11, 2009, the Company entered into a Convertible Debenture with a shareholder in the amount of $15,000. The Debenture is convertible into common shares of the Company at $0.03 per share at the option of the holder.  The Debenture bears interest at 12% per year, matures March 11, 2014, and is unsecured. All principal and unpaid accrued interest is due at maturity.  The balance of the note was $15,000 at March 31, 2013 and December 31, 2012.

5_NOTES_PAYABLE_RELATED_PARTY

5. NOTES PAYABLE - RELATED PARTY	3 Months Ended
	Mar. 31, 2013
Notes Payable - Related Party	'
NOTES PAYABLE - RELATED PARTY	'
	Notes payable – related party at March 31, 2013 and December 31, 2012 are summarized as follows:
		March 31,			December 31,
		2013			2012
	Total Principal Balance	$	312,581		$	312,581
	Discount on Notes		(123,275	)		(135,775	)
			189,306			176,806
	Current Portion		(19,990	)		(19,990	)
	Total - Current	$	169,316		$	156,816
	On March 12, 2009, the Company entered into a Preferred Debenture agreement with a shareholder for $20,000. The note bears interest at 12% per year and matured on September 12, 2009. In conjunction with the Preferred Debenture, the Company issued 2,000,000 warrants to purchase its common stock, exercisable at $0.10 per share and expire March 12, 2014. As a result of the warrants issued, the Company recorded a $20,000 debt discount during 2009. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. On March 24, 2011, the Company amended the note and the principal balance was reduced to $15,000. The Company is due to pay annual principal payments of $5,000 plus accrued interest beginning March 12, 2012. On July 20, 2011 the Company repaid $5,000 of the note. As of March 31, 2013 and December 31, 2012, the Company was in default on this Debenture Agreement.  The balance of the note was $10,000 as of March 31, 2013 and December 31, 2012, respectively.
	On April 27, 2009, the Company entered into a Preferred Debenture agreement with a shareholder for $19,990. The note bears interest at 12% per year and matured on October 27, 2009. In conjunction with the Preferred Debenture, the Company issued 2,000,000 warrants to purchase its common stock exercisable at $0.10 per share and expire on April 27, 2014. As a result of the warrants issued, the Company recorded a discount of $19,990 during 2009 which was fully amortized in prior years.. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. The Company is in default on this Preferred Debenture and the warrants have not been exercised.  The balance of the note was $19,990 at March 31, 2013 and December 31, 2012.
	On October 8, 2009, the Company entered into a Preferred Debenture agreement with an individual who is a shareholder and employee of the Company for $250,000. The Debenture bears interest at 7% per year and matures on October 1, 2014, and is unsecured. Monthly interest-only payments are due from November 1, 2009 through October 1, 2014. The principal and interest balances are due upon maturity, however, prepayments are allowed.  In conjunction with the Debenture, the Company will issue 2,500,000 shares of its common stock to this lender, to be distributed at 500,000 shares per year for five years commencing October 1, 2009. As of December 31, 2012, the Company has distributed 500,000 shares and is due to distribute the remaining 2,000,000 shares of its common stock to the lender.  As a result of the 2,500,000 shares, the Company recorded a discount of $250,000 during 2009. As of March 31, 2013 and December 31, 2012, the balance of this note net of discount was $120,090 and $113,840, respectively.
	On March 10, 2011, the Company entered into a Promissory Note agreement with a shareholder for $25,000. The Note bears interest at 8% per year and matures on March 10, 2015. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 1,250,000 shares of its common stock to the lender. As a result of the issuance of these shares, the Company recorded a debt discount of $25,000 during 2011. The balance of the note, net of discount was $10,300 and $9,050 at March 31, 2013 and December 31, 2012, respectively.
	On September 7, 2011, the Company entered into a Promissory Note agreement with a related party for $50,000. The Note bears interest at 8% per year and matures on September 7, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 2,500,000 shares of its common stock to the lender. As a result of the of the shares issued in conjunction with the note, the Company recorded a $50,000 debt discount during 2011. The balance of the note, net of discount was $15,630 and $13,130 at March 31, 2013 and December 31, 2012, respectively.
	On November 17, 2011, the Company entered into a Promissory Note agreement with a related party for $50,000. The Note bears interest at 8% per year and matures on November 17, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 2,500,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $50,000 debt discount during 2011. The balance of the note, net of discount was $13,295 and $10,795 at March 31, 2013 and December 31, 2012, respectively.

6_DERIVATIVE_LIABILITY

6. DERIVATIVE LIABILITY	3 Months Ended
	Mar. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE LIABILITY	'
	In April 2008, the FASB issued a pronouncement that provides guidance on determining what types of instruments or embedded features in an instrument held by a reporting entity can be considered indexed to its own stock for the purpose of evaluating the first criteria of the scope exception in the pronouncement on accounting for derivatives. This pronouncement was effective for financial statements issued for fiscal years beginning after December 15, 2008. The adoption of these requirements can affect the accounting for warrants and many convertible instruments with provisions that protect holders from a decline in the stock price (or “down-round” provisions). For example, warrants with such provisions will no longer be recorded in equity. Down-round provisions reduce the exercise price of a warrant or convertible instrument if a company either issues equity shares for a price that is lower than the exercise price of those instruments or issues new warrants or convertible instruments that have a lower exercise price.
	The Company evaluated whether convertible debt and warrants to acquire stock of the Company contain provisions that protect holders from declines in the stock price or otherwise could result in modification of the exercise price under the respective convertible debt and warrant agreements. The Company determined that the notes and the conversion notes of certain notes contained such provisions and recorded such instruments as derivative liabilities upon issuance. In addition, in periods prior to July 1, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options, warrants or convertible notes. Accordingly, these instruments were reflected as derivative liabilities as of June 30, 2012 and prior. In July 2012, the Company was successful in increasing the number of authorized shares in the corporate treasury effectively eliminating the majority of the derivative liability.
	Derivative liabilities were valued using the weighted-average Black-Scholes-Merton option pricing model, which approximates the Monte Carlo and other binomial valuation techniques, with the following assumptions:
		31-Mar-13	31-Dec-12
	Conversion feature:
	Risk-free interest rate	0.25 % to 0.27%	0.01 % to 0.27%
	Expected volatility	300%	100%
	Expected life (in years)	0.5 -1 years	0 – 2 years
	Expected dividend yield	0%	0%
	Fair Value:
	Conversion feature	$159,476	$199,027
	Warrants	-
		$159,476	$199,027
	The risk-free interest rate was based on rates established by the Federal Reserve Bank. The expected volatility was based on the Company’s historical volatility, and the expected life of the instruments is determined by the expiration date of the instrument. The expected dividend yield was based on the fact that the Company has not paid dividends to common stockholders in the past and does not expect to pay dividends to common stockholders in the future.
	The Company determined the fair value of the derivative liabilities to be $159,476 as of March 31, 2013, and the Company recorded a gain for the change in fair value of derivative liabilities of $39,551 in the accompanying statement of operations for the period then ended.

7_PAYROLL_TAXES

7. PAYROLL TAXES	3 Months Ended
	Mar. 31, 2013
Compensation Related Costs [Abstract]	'
7. PAYROLL TAXES	'
	The Company has failed to remit payroll tax payments since 2006, as required by various taxing authorities. When payment is ultimately made management believes that the Company will be assessed various penalties for the delayed payments. As of March 31, 2013, to the Company estimates the amount of taxes, interest, and penalties that the Company would incur as a result of these unpaid taxes to be $383,823.

8_CAPITAL_STOCK

8. CAPITAL STOCK	3 Months Ended
	Mar. 31, 2013
Stockholders' Equity Note [Abstract]	'
CAPITAL STOCK	'
	During the three months ended March 31, 2013, the Company sold 11,783,333 shares of its common stock for $72,500 and issued three-year warrants to purchase common stock equal to 50% of the number of shares sold or 5,891,667.
	During the three months ended March 31, 2013, the Company issued 20,000,000 shares of common stock for financing costs valued at $200,000 and; 28,725,924 shares of common stock for the conversion of $65,874 in convertible notes and accrued interest.
	Stock Options
	The Company has issued options to purchase shares of common stock. As of March 31, 2013 the Company has 2,500,000 options outstanding with an exercise price of $0.10 per share.
	There was no activity in relation to the Companies Stock Options for the three months ended March 31, 2013 and 2012.
	Warrants
	The Company also issued warrants to purchase shares of common stock. As of March 31, 2013, the Company has 34,158,280 warrants outstanding with exercise prices ranging from $0.01 per share to $1.75 per share. These warrants expire through March 2016.
	During the three months ended March 31, 2013, the Company issued warrants to purchase 5,891,667 shares of common stock with exercise prices ranging from $0.008 to $0.03 to various investors in connection with the sale of common stock.

9_SUBSEQUENT_EVENTS

9. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	In October 2013, the Board of Directors approved increasing the number of authorized share of common stock from 250,000,000 to 3,000,000,000 and authorize 2 classes of Preferred Stock having 4 class A authorized and 10,000,000 Class B authorized.
	In December 2013, the Board of Directors approved an amendment to the Company’s Articles of Incorporation to amend series B Preferred Stock Designations, Rights & Privileges and to authorize 5 additional classes of Preferred Stock having 10,000 class C with a par value of $0.00001; 1,000,000 class D with a par value of $0.001; 2,000,000 class E with a par value of $0.001;  1,000,000 class F with a par value of $0.001 and 2,000,000 class G with a par value of $0.001. After this action the Company has 8 classes of Common Stock and Preferred Stock. The total number of shares of stock which this Company has authority to issue is 3,16,010,004, of which 3,000,000,000 shares shall be Common Stock, $0.00001 par value per share; and 4 shares shall be Series A Preferred Stock, $0.0001 par value $0.0001 per share; and 10,000,000 shares shall be Series B Preferred Stock, $0.001 par value per share, and  10,000 shares shall be Series C Preferred Stock, $0.00001 par value per share; and 1,000,000 shares shall be Series D Preferred Shares, $0.001 par value per share; and  2,000,000 shares shall be Series E Preferred Shares, $0.001 par value per share; 1,000,000 shares shall be Series F Preferred Shares, $0.001 par value per share  and 2,000,000 class G with a par value of $0.001.
	Class B is authorized to have 10 Million shares, which have the right to bear dividends at the Board of Directors sole discretion, which have liquidation rights of $1.00 per share, which convert to common shares at the par value of 0.00001 but may not be converted into shares of Common Stock for a period of: a) six (6) months after purchase, if the Company voluntarily or involuntarily files public reports pursuant to Section 12 or 15 of the Securities Exchange Act of 1934; or b) twelve (12) months if the Company does not file such public reports , which anti-dilutive to reverse stock splits, and have voting rights equal to 10 votes.
	During the three months ended June 30, 2013, the Company issued 8,926,657 share of its common stock for $35,000 in cash and services value at $13,800.
	During the three months ended December 31, 2013, the Company issued 1,880,848,703 share of its common stock to the Company’s CEO for services.
	In December 2013, the Company issued 1,116,255 shares of Series B preferred stock in exchange for approximately $3 million of its outstanding debt. In addition the Company issued 28,000 shares of Series B preferred stock for $70,000 in cash that was received during the third quarter of 2013.
	On ___, the Company agreed to issue to Daniel Thompson, One Hundred and Twelve Thousand Five Hundred and Eighty Five (112,585) shares of Class “C” Preferred shares of stock pursuant to an agreement to convert the accrued principal and interest amount of $281,462.00 due him to Preferred Stock at a price of $2.50 per share.

1_SUMMARY_OF_SIGNIFICANT_ACCOU1

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
Organization and Nature of Operations	'
	Organization and Nature of Operations
	Legacy Card Company was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, the Company converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, the Company merged with Cardiff International, Inc. (“Cardiff”), a publicly held corporation. The purpose of the Company is to develop a co-marketing agreement with a premier national bank to offer an integrated financial program to consumers.  Cardiff International, Inc., is a tech company who has developed a proprietary software system to track and manage consumer purchases from unlimited businesses: service companies, retailers, merchants, health industry, insurance industry, most consumer orientated businesses. Our software infrastructure tracks all commissions, rebates, discounts providing the public the ability to track all savings regardless of what program they participate in as long as the program utilizes the Cardiff technology.
Development Stage Activities	'
	Development Stage Activities
	The Company is a development stage enterprise.  All losses accumulated since the inception of the Company have been considered as part of the Company’s development stage activities.
Going Concern	'
	Going Concern
	The accompanying financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business.  The Company is in the development stage and as such has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. Specifically, the Company has cumulated net losses from inception (August 29, 2001) of $15,554,037 and has used cash of $6,833,379 in operating the Company during this same period. As of March 31, 2013, the Company had a shareholders’ deficiency of $4,876,038, is delinquent in payment of $383,823 in payroll taxes and is in default of a significant amount of its outstanding debt. The accompanying financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2012 financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions.  Management has prospective investors and believes the raising of capital will allow the Company to pursue the development of its credit card business. There can be no assurance that we will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to us. Should we be unable to raise sufficient funds, we may be required to curtail our operating plans and possibly relinquish rights to portions of our technology or products. In addition, increases in expenses or delays in product development may adversely impact our cash position and may require cost reductions. No assurance can be given that we will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cease their operations.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.  Accordingly, actual results could differ from those estimates.
Valuation of Derivative Instruments	'
	Valuation of Derivative Instruments
	FASB ASC 815-10, Derivatives and Hedging, requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date to determine whether they would be considered a derivative liability and measured at their fair value for accounting purposes. Prior to July 12, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options/warrants and convertible notes, respectively. Accordingly, these instruments were reflected as derivative liabilities for the period ended June 30, 2012 and prior. In July 2012, the Company was successful in increasing the number of authorized shares in the corporate treasury effectively eliminating the majority of the derivative liability.  As such derivative liabilities with a fair value of $1,578,405 on July 12, 2012 related to equity investments were extinguished and accounted for as additional paid in capital.  In determining the appropriate fair value, the Company uses a weighted average Black-Scholes pricing model. At March 31, 2013 and 2012, the Company adjusted its derivative liability to its fair value and reflected the increase (decrease) in fair value for the three months ended March 31, 2013 and 2012, of $39,551 and $9,679, respectively, as other income on the Condensed Consolidated Statement of Operations.
Fair Value Measurements	'
	Fair Value Measurements
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level Input	Input Definition
	Level 1	Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.
	Level 2	Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date.
	Level 3	Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date.
	The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s condensed balance sheets on a recurring basis and their level within the fair value hierarchy as of March 31, 2013.
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	159,476	$	159,476
Stock Based Compensation	'
	Stock Based Compensation
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax 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. The provision for income taxes, if any, represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.
Earnings (Loss) per Share	'
	Earnings (Loss) per Share
	FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of "Basic" and "Diluted" earnings per share. Basic earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common shares. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities.
	During a period of net loss, all potentially dilutive securities are antidilutive. Accordingly, for the three months ended March 31, 2013 and 2012, potentially dilutive securities have been excluded from the computations since they would be antidilutive.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Cardiff International, Inc. and its wholly owned subsidiary, Legacy Card Company. All significant intercompany accounts and transactions are eliminated in consolidation.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	The Company has evaluated all of the recent accounting pronouncements through the filing date of these financial statements and feels that none of them will have a material effect on the Company’s interim financial statements.

1_SUMMARY_OF_SIGNIFICANT_ACCOU2

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
Fair Value Measurements	'
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	159,476	$	159,476

3_NOTES_PAYABLE_Tables

3. NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
		March 31,			December 31,
		2013			2012
	Legacy Investors LLC	$	518,000		$	518,000
	Maricopa Equity		100,000			100,000
	International Care Establishment, Inc.		50,000			50,000
	Other		375,000			375,000
	Discount on Notes		(202,508	)		(218,758	)
	Total	$	840,492		$	824,242
	Current Portion		(718,000	)		(718,000	)
	Long-Term Portion	$	122,492		$	106,242

4_CONVERTIBLE_NOTES_PAYABLE_Ta

4. CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2013
Convertible Notes Payable [Abstract]	'
CONVERTIBLE NOTES	'
		March 31,		December 31,
		2013		2012
	Unrelated Party	$	275,000	$	336,000
	Related Party		165,000		165,000
	Total - Current	$	440,000	$	501,000

5_NOTES_PAYABLE_RELATED_PARTY_

5. NOTES PAYABLE - RELATED PARTY (Tables)	3 Months Ended
	Mar. 31, 2013
Notes Payable - Related Party Tables	'
NOTES PAYABLE RELATED PARTY	'
		March 31,			December 31,
		2013			2012
	Total Principal Balance	$	312,581		$	312,581
	Discount on Notes		(123,275	)		(135,775	)
			189,306			176,806
	Current Portion		(19,990	)		(19,990	)
	Total - Current	$	169,316		$	156,816

6_DERIVATIVE_LIABILITY_Tables

6. DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE LIABILITY	'
		31-Mar-13	31-Dec-12
	Conversion feature:
	Risk-free interest rate	0.25 % to 0.27%	0.01 % to 0.27%
	Expected volatility	300%	100%
	Expected life (in years)	0.5 -1 years	0 – 2 years
	Expected dividend yield	0%	0%
	Fair Value:
	Conversion feature	$159,476	$199,027
	Warrants	-
		$159,476	$199,027

1_SUMMARY_OF_SIGNIFICANT_ACCOU3

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details-Fair Value Derivative Liability) (USD $)	Mar. 31, 2013
Fair value of Derivative Liability	$159,476
Fair Value Inputs Level 1 [Member]	'
Fair value of Derivative Liability	0
Fair Value Inputs Level 2 [Member]	'
Fair value of Derivative Liability	0
Fair Value Inputs Level 3 [Member]	'
Fair value of Derivative Liability	$159,476

1_SUMMARY_OF_SIGNIFICANT_ACCOU4

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (USD $)	3 Months Ended		139 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Accounting Policies [Abstract]	'	'	'
Increase (decrease) in fair value of derivative instruments	$39,551	$9,679	$817,205

2_RELATED_PARTY_TRANSACTIONS_N

2. RELATED PARTY TRANSACTIONS (Narrative) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Amounts payable to a related party	$273,565	$273,565
Daniel Thompson [Member]	'	'
Total salary accrued	75,000	'
Total accrued salaries, advances and accrued interest	323,162	281,462
Company President [Member]	'	'
Total salary accrued	45,000	'
Total accrued salaries, advances and accrued interest	289,500	244,500
Others [Member]	'	'
Total salary accrued	$55,000	$55,000

3_NOTES_PAYABLE_Details

3. NOTES PAYABLE (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Other notes	$375,000	$375,000
Discount on notes	-202,508	-218,758
Total	840,492	824,242
Current portion	-718,000	-718,000
Long-term portion	122,492	106,242
Legacy Investors LLC [Member]	'	'
Total	518,000	518,000
Maricopa Equity [Member]	'	'
Total	100,000	100,000
International Card Establishment Inc [Member]	'	'
Total	$50,000	$50,000

4_CONVERTIBLE_NOTES_PAYABLE_De

4. CONVERTIBLE NOTES PAYABLE (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Total convertible notes	$440,000	$501,000
Unrelated Party	'	'
Total convertible notes	275,000	336,000
Related Party	'	'
Total convertible notes	$165,000	$165,000

4_CONVERTIBLE_NOTES_PAYABLE_Na

4. CONVERTIBLE NOTES PAYABLE (Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Convertible promissory notes	$440,000	$501,000
Unrelated Party	'	'
Convertible promissory notes	275,000	336,000
Convertible Promissory Note 1	'	'
Convertible promissory notes	250,000	250,000
Convertible Promissory Note 2	'	'
Convertible promissory notes	0	40,000
Note converted to stock, value	40,000	10,000
Note converted to stock, shares issued	16,631,773	1,388,889
Convertible Promissory Note 3	'	'
Convertible promissory notes	25,000	25,000
Note converted to stock, shares issued	'	1,250,000
Convertible Promissory Note 4	'	'
Convertible promissory notes	0	21,000
Note converted to stock, value	21,000	'
Note converted to stock, shares issued	12,094,151	'
Related Party	'	'
Convertible promissory notes	165,000	165,000
Convertible Note Related Party 1	'	'
Convertible promissory notes	150,000	150,000
Convertible Note Related Party 2	'	'
Convertible promissory notes	$15,000	$15,000

5_NOTES_PAYABLE_RELATED_PARTY_1

5. NOTES PAYABLE - RELATED PARTY (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Notes Payable - Related Party Details	'	'
Total principal balance	$312,581	$312,581
Discount on notes	-123,275	-135,775
Total	189,306	176,596
Current portion	-19,990	-19,990
Long-term portion	$169,316	$156,816

5_NOTES_PAYABLE_RELATED_PARTY_2

5. NOTES PAYABLE - RELATED PARTY (Narrative) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Notes payable, related party, net of discounts	$189,306	$176,596
Note Payable - Related Party 1	'	'
Notes payable, related party, net of discounts	10,000	10,000
Note Payable - Related Party 2	'	'
Notes payable, related party, net of discounts	19,990	19,990
Note Payable - Related Party 3	'	'
Notes payable, related party, net of discounts	120,090	113,840
Note Payable - Related Party 4	'	'
Notes payable, related party, net of discounts	10,300	9,050
Note Payable - Related Party 5	'	'
Notes payable, related party, net of discounts	15,630	13,130
Note Payable - Related Party 6	'	'
Notes payable, related party, net of discounts	$13,295	$10,795

6_DERIVATIVE_LIABILITY_Details

6. DERIVATIVE LIABILITY (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Total derivative liabilities	$159,476	$199,027
Conversion Feature	'	'
Risk-free interest rate minimum	0.25%	0.01%
Risk-free interest rate maximum	0.27%	0.27%
Expected volatility	300.00%	100.00%
Expected life (in years)	'0.5-1 years	'0-2 years
Expected dividend yield	0.00%	0.00%
Total derivative liabilities	159,476	199,027
Warrant [Member]	'	'
Total derivative liabilities	$0	$0

6_DERIVATIVE_LIABILITY_Details1

6. DERIVATIVE LIABILITY (Details Narrative) (USD $)	3 Months Ended		139 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Dec. 31, 2012
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'	'	'	'
Derivative liability	$159,476	'	$159,476	$199,027
Change in value of derivative liability	$39,551	$9,679	$817,205	'

7_PAYROLL_TAXES_Narrative

7. PAYROLL TAXES (Narrative) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Compensation Related Costs [Abstract]	'	'
Payroll taxes payable	$383,823	$374,223

8_CAPITAL_STOCK_Details_Narrat

8. CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2013
Stockholders' Equity Note [Abstract]	'
Stock options outstanding	2,500,000
Stock option exercise price per share	$0.10
Warrants outstanding	34,158,280
Exercise price of warrants	'$0.01 to $1.75 per share
Warrant expiration date	'March 2016
Warrants issued	5,891,667