Medican Enterprises (MDCN) 10-K15 Apr 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Apr. 08, 2014	Jun. 30, 2013
Document and Entity Information:	'	'	'
Entity Registrant Name	'MEDICAN ENTERPRISES, INC.	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0000847015	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	40,321,664	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Public Float	'	'	$13,913

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Total assets	'	'
Current liabilities:	'	'
Accounts payable	176,187	'
Payable to related parties	'	93,581
Accrued Interest - related parties	4,172	9,437
Notes Payable - related parties	116,529	'
Total current liabilities	296,888	103,018
Total liabilities	296,888	103,018
Stockholders' equity (deficit):	'	'
Preferred Stock -- 5,000,000 shares authorized, $.001 par value; 0 shares issued and outstanding	'	'
Common stock - 50,000,000 shares authorized, $.001 par value; 27,151,240 shares issued and outstanding as of December 31, 2013 and 26,501,240 as of December 31, 2012	27,151	26,501
Additional paid-in capital	770,428	588,499
Accumulated deficit	-613,885	-613,885
Accumulated development stage equity	-480,582	-104,133
Total stockholders' deficit	-296,888	-103,018
Total liabilities and stockholders' deficit	'	'

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position	'	'
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	27,151,240	26,501,240
Common Stock, shares outstanding	27,151,240	26,501,240
Preferred Stock, par or stated value	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended		108 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement	'	'	'
INCOME	'	'	'
OPERATING EXPENSES	'	'	'
Selling, General, and Administrative Expense	367,042	9,467	461,738
Total Operating Expenses	367,042	9,467	461,738
Loss from operations	-367,042	-9,467	-461,738
Other Income (Expense):	'	'	'
Related Party Interest Expense	-9,407	-9,437	-18,844
Net Other Expense	-9,407	-9,437	-18,844
NET LOSS APPLICABLE TO COMMON SHARES	($376,449)	($18,904)	($480,582)
NET LOSS PER BASIC AND DILUTED SHARES	($0.01)	($0.01)	($0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	26,569,076	26,501,240	26,501,240

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Common Stock		Additional Paid-in Capital	Accumulated Deficit	Accumulated Deficit During Development stage	Total
Equity Balance, beginning of period, Value at Dec. 31, 2004	$26,501		$588,499	($613,885)	'	$1,115
Equity Balance, beginning of period, Shares at Dec. 31, 2004	26,501,240		'	'	'	'
Net loss	'		'	'	-32,564	-32,564
Equity Balance, end of period, Value at Dec. 31, 2005	26,501		588,499	-613,885	-32,564	-31,449
Equity Balance, end of period, Shares at Dec. 31, 2005	26,501,240		'	'	'	'
Net loss	'		'	'	-6,488	-6,488
Equity Balance, end of period, Value at Dec. 31, 2006	26,501		588,499	-613,885	-39,052	-37,937
Equity Balance, end of period, Shares at Dec. 31, 2006	26,501,240		'	'	'	'
Net loss	'		'	'	-7,905	-7,905
Equity Balance, end of period, Value at Dec. 31, 2007	26,501		588,499	-613,885	-46,957	-45,842
Equity Balance, end of period, Shares at Dec. 31, 2007	26,501,240		'	'	'	'
Net loss	'		'	'	-14,696	-14,696
Equity Balance, end of period, Value at Dec. 31, 2008	26,501		588,499	-613,885	-61,653	-60,538
Equity Balance, end of period, Shares at Dec. 31, 2008	26,501,240		'	'	'	'
Net loss	'		'	'	-6,905	-6,905
Equity Balance, end of period, Value at Dec. 31, 2009	26,501		588,499	-613,885	-68,558	-67,443
Equity Balance, end of period, Shares at Dec. 31, 2009	26,501,240		'	'	'	'
Net loss	'		'	'	-8,636	-8,636
Equity Balance, end of period, Value at Dec. 31, 2010	26,501		588,499	-613,885	-77,194	-76,079
Equity Balance, end of period, Shares at Dec. 31, 2010	26,501,240		'	'	'	'
Net loss	'		'	'	-8,035	-8,035
Equity Balance, end of period, Value at Dec. 31, 2011	26,501		588,499	-613,885	-85,229	-84,114
Equity Balance, end of period, Shares at Dec. 31, 2011	26,501,240		'	'	'	'
Net loss	'		'	'	-18,904	-18,904
Equity Balance, end of period, Value at Dec. 31, 2012	26,501		588,499	-613,885	-104,133	-103,018
Equity Balance, beginning of period, Shares at Dec. 31, 2012	26,501,240		'	'	'	'
Common stock issued for services, Value	650	[1]	161,850	'	'	162,500
Common stock issued for services, Shares	650,000		'	'	'	'
Related party debt forgiveness	'		9,603	'	'	9,603
Contributions from directors	'		10,476	'	'	10,476
Net loss	'		'	'	-376,449	-376,449
Equity Balance, end of period, Value at Dec. 31, 2013	$27,151		$770,428	($613,885)	($480,582)	($296,888)
Equity Balance, end of period, Shares at Dec. 31, 2013	27,151,240		'	'	'	'

[1]	Issued at $.25/share

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	12 Months Ended		108 Months Ended
CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Operating Activities:	'	'	'
Net loss	($376,449)	($18,904)	($480,582)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Common stock issued for services	162,500	'	162,500
Change in operating assets and liabilities:	'	'	'
Prepaid Expense	'	'	18,750
Accounts Payable	176,187	'	175,760
Payables to Related Parties	22,948	9,467	99,321
Accrued interest - related party	-5,265	9,437	4,172
Net Cash Used in Operating Activities	-20,079	'	-20,079
Financing Activities:	'	'	'
Related party debt forgiveness	9,603	'	9,603
Contributions from directors	10,476	'	10,476
Net Cash provided by financing activities	20,079	'	20,079
Net Increase in Cash	'	'	'
Cash, Beginning of Year	'	'	'
Cash, End of Year	'	'	'
Supplemental Disclosures of Cash flow information:	'	'	'
Cash paid for interest	'	'	'
Cash paid for taxes	'	'	'

Note_1_Organization_and_Summar

Note 1 Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 1 Organization and Summary of Significant Accounting Policies	'
	NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	(a) Organization

	Medican Enterprises, Inc. (“the Company”) was incorporated in Nevada in October, 1988, under the name Extant Investments, Inc. In 1991, the Company merged with and changed its name to Sentinel Scientific, Inc. From 1991 to 1993, the Company was involved with research and development of biomedical technologies, but ceased active operations due to lack of operating capital. In August, 1993, the Company merged with A.F.C. Entertainment, Inc. (“A.F.C.”), a Barbados corporation, which was involved with the foreign film industry. In December, 1993, the Company purchased all of the shares of Film Optical Investments Limited, a corporation organized in the Province of Ontario, Canada (“Film Opticals”) in exchange for 120,000 of its common shares. With the acquisition of Film Opticals, the Company had been engaged in the business of providing a full range of motion picture printing services and creative titles, credits and optical effects for features, commercials, theatrical and television programs. The foreign film library, acquired with the merger of A.F.C., remained intact, but funding constraints curtailed the Company’s ability to develop and market this business. Because of these constraints, the board of directors elected on December 8, 2004, to sell Film Opticals. On August 6, 2013, The Company changed its name to Medican Enterprises, Inc.

	We are a pharmaceutical business currently focused on developing, distributing and marketing medical marijuana in Canada. We have established joint-venture partnerships with experienced agriculture and pharmaceutical distribution companies in Canada to facilitate this business. We also are actively searching to acquire smaller operations in the medical marijuana industry in Canada with the intention of increasing their profits through economies of scale.

	We currently have three subsidiaries through which we operate our business.

	Medican Systems. is a corporation incorporated under the laws of the Territory of the Yukon under incorporation number 535642 on December 30, 2013. The authorized share structure is an unlimited number of common shares without par value, with 100 common shares issued to our company, making Medican Systems our direct wholly-owned subsidiary. The primary focus of Medican Systems is to function as a holding company for Canadian based investments, joint ventures and opportunities.

	Medican (Delta). is a corporation incorporated under the laws of the Province of British Columbia under incorporation number BC0989867 on December 31, 2013. The authorized share structure is an unlimited number of common shares without par value, with 100 common shares issued to Medican Systems. The primary focus of Medican Delta is to pursue opportunities in the medical marijuana industry in and around the city of Delta in British Columbia, Canada.

	CanaLeaf is a corporation incorporated under laws of Canada under the Canada Business Corporation Act under incorporation number 883348-6 on March 25, 2014. The authorized share structure is an unlimited number of common shares. CanaLeaf is our principal operating subsidiary.

	The consolidated financial statements of the Company have been prepared in accordance with U. S. generally accepted accounting principles. The consolidated financial statements of the Company include the accounts of Medican Enterprises, Inc. and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. The following summarizes the more significant of such policies:

	(b) Statement of Cash Flows

	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. During the period ending December 31, 2013 and 2012 the Company did not have non-cash investing or financing activities.


	(c) Income Taxes

	The Company applies the provisions of Financial Accounting Standards Board Accounting Standard Codification (“ASC”) 740 Income Taxes. The Standard requires an asset and liability approach for financial accounting and reporting for income taxes, and the recognition of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. Due to a loss from inception, the Company has no tax liability. At this time the Company has no deferred taxes arising from temporary differences between income for financial reporting and income tax purposes.

	The Company classifies tax-related penalties and net interest on income taxes as income tax expense. As of December 31, 2013 and 2012, no income tax expense had been incurred or accrued.


	(d) Net Loss Per Common Share

	Basic loss per common share is based on the weighted-average number of shares outstanding. Diluted income or loss per share is computed using weighted average number of common shares plus dilutive common share equivalents outstanding during the period using the treasury stock method. There are no common stock equivalents outstanding, thus, basic and diluted income or loss per share calculations are the same. All per share calculations reflect the effects of the forward stock split.


	(e) Impairment of Long-Lived Assets

	The Company reviews long-lived assets, at least annually, to determine if impairment has occurred and whether the economic benefit of the asset (fair value for assets to be used and fair value less disposal costs for assets to be disposed of) is expected to be less than the carrying value. Triggering events, which signal further analysis, consist of a significant decrease in the asset’s market value, a substantial change in the use of an asset, a significant physical change in the asset, a significant change in the legal or business climate that could affect the asset, an accumulation of costs significantly in excess of the amount originally expected to acquire or construct the asset, or a history of losses that imply continued losses associated with assets used to generate revenue. The Company has no long-lived assets as of December 31, 2013 and 2012.


	(f) Use of Estimates in Preparation of Financial Statements

	The preparation of financial statements in conformity with U. S. generally accepted accounting principles (“US 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.


	(g) Revenue Recognition

	The Company shall recognize revenues in accordance with the Securities & Exchange Commission Staff Accounting Bulletin (SAB) number 104, “Revenue Recognition.” SAB 104 clarifies application of U.S. generally accepted accounting principles to revenue transactions. Accordingly the Company shall recognize revenues when earned which shall be as products or services are delivered to customers. The Company shall also record accounts receivable for revenue earned but not yet collected. An allowance for bad debts shall be provided based on estimated losses. For revenue received in advance of service the Company shall record a current liability as deferred revenue until the earnings process is complete.


	(h) Impact of New Accounting Standards

	The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its consolidated financial statements.

Note_2_Liquiditygoing_Concern

Note 2 Liquidity/going Concern	12 Months Ended
Note 2 Liquidity/going Concern	Dec. 31, 2013
Notes	'
Note 2 Liquidity/going Concern	'
	NOTE 2 LIQUIDITY/GOING CONCERN

	The Company has development stage losses of $480,582, and has had negative cash flows from operating activities during the period from reactivation (January 1, 2005) through December 31, 2013. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty. Management plants to continue the operations that it has started organically within the Company since October 1, 2013. The Company currently operates as a pharmaceutical business currently focused on developing, distributing and marketing medical marijuana in Canada. The Company has established joint-venture partnerships with experienced agriculture and pharmaceutical distribution companies in Canada to facilitate this business. Management of the Company is also actively searching to acquire smaller operations in the medical marijuana industry in Canada with the intention of increasing their profits through economies of scale.

Note_3_Related_Party_Transacti

Note 3 Related Party Transactions	12 Months Ended
Note 3 Related Party Transactions	Dec. 31, 2013
Notes	'
Note 3 Related Party Transactions	'
	NOTE 3 RELATED PARTY TRANSACTIONS

	During the years ended December 31, 2012, the Company borrowed $9,467 from a shareholder to pay operating expenses. The loan is non-interest bearing, unsecured and payable on demand. The balance of the loan as of December 31, 2012 was $93,581. The aggregate amount of related party loans is non-interest bearing, unsecured and payable on demand. However, the Company imputes interest on the loan at 10% per annum. Imputed interest expense on related party loans for the years ended December 31, 2012 totaled $9,437.

	The Company offices for 2012 were those of then-President, Travis T. Jenson, and were provided at no cost. The shareholder incurred no incremental costs in providing this office space to the Company.

	The Company had expenses and payables paid in its behalf by a shareholder in the amount of $116,529 during the period ended December 31, 2013. The Company imputes interest at 10% per annum. Accrued interest related party payables for the year ended December 31, 2013 totaled $4,172. As of December 31, 2013, the total amount of note payable to related parties was $116,529.

	On June 25, 2013 the Company executed two promissory notes with a former shareholder. The promissory notes were for funds already paid on behalf of the Company as a partial settlement of those debts. This creditor forgave a balance due to them of $9,603 and assigned the remaining balances to a third party shareholder.

Note_4_Equity

Note 4 Equity	12 Months Ended
Note 4 Equity	Dec. 31, 2013
Notes	'
Note 4 Equity	'
	NOTE 4 EQUITY

	As of December 27, 2007, the Company effected a 2.3943-for-1 forward stock split of its issued and outstanding shares of common stock. The split effectively increased the number of shares of common stock by 3,086,541 shares. On November 29, 2010, the Company effected a 1-for-4 reverse split of its issued and outstanding shares of common stock. The reverse split decreased the number of shares of common stock by 3,975,102 shares. All common share and per share amounts have been restated for all periods presented for this stock split.

	On August 16, 2013, the Company’s board of directors approved a forward split paid as a stock dividend, on a basis of 20:1 (the “Stock Dividend”), pursuant to which, the Company’s shareholders as at September 24, 2013 received twenty (20) shares of our Company’s common stock for each one (1) share of common stock currently held. The pay-out date as approved by the board of directors and Financial Industry Regulatory Authority is September 25, 2013. All prior years’ capital accounts of the Company have been retroactively restated to reflect the equivalent number of common stock based on the forward-split ratio of 20:1.

	On October 4, 2013, 20,000 shares were issued to individuals in exchange for services. The shares were valued at $0.25 per share and had a par value of $0.001.

	On November 25, 2013, 500,000 shares were issued for cash consideration of $125,000. The shares were valued at $0.25 per share and had a par value of $0.001.

	On November 25, 2013, 100,000 shares were issued for professional services. The shares were valued at $0.25 per share and had a par value of $0.001.


	On December 6, 2013, 30,000 shares were issued in exchange for services. The shares were valued at $0.25 per share and had a par value of $0.001.

Note_5_Income_Taxes

Note 5 Income Taxes	12 Months Ended
Note 5 Income Taxes	Dec. 31, 2013
Notes	'
Note 5 Income Taxes	'
	NOTE 5 INCOME TAXES

	The provision for income taxes consists of the following:

		2013	2012
	Current tax	-	-
	Deferred tax benefit	-127,993	-6,427
	Benefits of operating loss carryforwards	127,993	6,427
	Provision for Income Tax	-	-

	Below is a summary of deferred tax asset calculations on net operating loss carry forward amounts as of December 31, 2013.

	Description	NOL Balance	Tax	Rate
	Net Operating Loss	$1,073,579	$365,017	34%
	Related Party Interest Accrual	9,407	3,198	34%
	Valuation Allowance		-368,215
	Deferred Tax Asset - 12/31/2013		-

	Below is a summary of deferred tax asset calculations on net operating loss carry forward amounts as of December 31, 2012.

	Description	NOL Balance	Tax	Rate
	Net Operating Loss	$706,537	$40,222	34%
	Related Party Interest Accrual	9,437	3,209	34%
	Valuation Allowance		-243,431
	Deferred Tax Asset - 12/31/2012		-

	A valuation allowance is provided when it is more likely than not that some portion of the deferred tax asset will not be realized. Currently there is no reasonable assurance that the Company will be able to take advantage of a deferred tax asset. Thus, an offsetting allowance has been established for the deferred asset. The valuation allowance has increased by $127,993, from the prior year balance of $243,431, as of December 31, 2012.

	The Company has the following operating loss carry forwards available at December 31, 2013:

	Operating Losses
	Expires	Amount
	2020	$38,250
	2021	12,382
	2022	17,151
	2023	14,274
	2024	529,784
	2025	32,564
	2026	6,488
	2027	7,905
	2028	14,696
	2029	6,905
	2030	8,636
	2031	8,035
	2032	9,467
	2033	367,042
	Total	$1,073,579

	Reconciliation between income taxes at the statutory tax rate (34%) and the actual income tax provision for continuing operations follows:

		2013	2012
	Expected Tax Provision	($127,993)	($6,427)
	Effect of:
	Increase in Valuation Allowance	127,993	6,427
	Actual Tax Provision	-	-

	Uncertain Tax Positions

	The Company has not made any adjustments to deferred tax asset or liabilities. The Company did not identify any material uncertain tax positions of the Company on returns that have been filed or that will be filed. The Company has not had operations and is carrying a Net Operating Loss as disclosed above. Since it is not unlikely that the Net Operating loss will ever produce a tax benefit, even if examined by taxing authorities and disallowed entirely, there would be no effect on the financial statements.

	The Company has filed income tax returns in the U.S. All years prior to 2010 are closed by expiration of the statute of limitations. The tax year ended December 31, 2010, will close by expiration of the statute of limitations on April 15, 2014. The years ended December 31, 2011, 2012 and 2013 are open for examination.

Note_6_Subsequent_Events

Note 6 Subsequent Events	12 Months Ended
Note 6 Subsequent Events	Dec. 31, 2013
Notes	'
Note 6 Subsequent Events	'
	NOTE 6 SUBSEQUENT EVENTS

	Sale of Stock

	In March of 2014, stock was sold to various individuals at below market prices in a private placement. A total of 3,544,800 shares with a par value of $.001 were sold to various individuals at for an aggregate purchase price of $1,163,700 CAD. As of the purchase date of these payments, the value in US currency was $1,045,584.

	Payment of Stock

	In March of 2014, stock was issued to various individuals as payment for services rendered. A total of 9,625,624 shares with a par value of $.001 per share were issued..

	Issuance of Stock Warrants

	In January of 2014, stock warrants were issued. A total of 500,000 warrants were issued to purchase stock at $0.50. Par value of shares is $0.001 per share.

	In March of 2014, stock warrants were issued to various individuals. A total of 2,444,800 warrants were issued to purchase stock at $.25, and a total of 550,000 warrants were issued to purchase stock at an exercise price of $.50. Par value of shares is $.001 per share.

	Convertible Promissory Notes

	On March 31, 2014, the Company entered into a convertible promissory note agreement for $57,500 with LG Capital Funding, LLC. The note has an interest rate of 8% per annum and is accrued. The note, at the holder’s option, is convertible at a 30% discount to market on average of the lowest 3 average closing prices over the prior 20 trading days. The Company also entered into a Securities Purchase Agreement with LG and may receive funds from a second note in the amount of $57,500 in the future.

	On March 31, 2014, the Company entered into a convertible promissory note agreement for $57,500 with Adar Bays, LLC. The note has an interest rate of 8% per annum and is accrued. The note, at the holder’s option, is convertible at a 30% discount to market on average of the lowest 3 average closing prices over the prior 20 trading days. The Company also entered into a Securities Purchase Agreement with LG and may receive funds from a second note in the amount of $57,500 in the future.

	Corporate Events

	On March 25, 2014, we filed a Definitive Information Statement announcing that on March 6, 2014 the Company’s majority shareholder and Board of Directors authorized an increase in the authorized shares of the Company from 50,000,000 shares of common stock to 100,000,000 shares of common stock. The Information Statement has been mailed to shareholders and the Amendment to our company’s Articles of Incorporation will be filed twenty days after the mailing date.

Note_1_Organization_and_Summar1

Note 1 Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
(b) Statement of Cash Flows	'
	(b) Statement of Cash Flows

	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. During the period ending December 31, 2013 and 2012 the Company did not have non-cash investing or financing activities.
(c) Income Taxes	'
	(c) Income Taxes

	The Company applies the provisions of Financial Accounting Standards Board Accounting Standard Codification (“ASC”) 740 Income Taxes. The Standard requires an asset and liability approach for financial accounting and reporting for income taxes, and the recognition of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. Due to a loss from inception, the Company has no tax liability. At this time the Company has no deferred taxes arising from temporary differences between income for financial reporting and income tax purposes.

	The Company classifies tax-related penalties and net interest on income taxes as income tax expense. As of December 31, 2013 and 2012, no income tax expense had been incurred or accrued.
(d) Net Loss Per Common Share	'
	(d) Net Loss Per Common Share

	Basic loss per common share is based on the weighted-average number of shares outstanding. Diluted income or loss per share is computed using weighted average number of common shares plus dilutive common share equivalents outstanding during the period using the treasury stock method. There are no common stock equivalents outstanding, thus, basic and diluted income or loss per share calculations are the same. All per share calculations reflect the effects of the forward stock split.
(e) Impairment of Long-lived Assets	'
	(e) Impairment of Long-Lived Assets

	The Company reviews long-lived assets, at least annually, to determine if impairment has occurred and whether the economic benefit of the asset (fair value for assets to be used and fair value less disposal costs for assets to be disposed of) is expected to be less than the carrying value. Triggering events, which signal further analysis, consist of a significant decrease in the asset’s market value, a substantial change in the use of an asset, a significant physical change in the asset, a significant change in the legal or business climate that could affect the asset, an accumulation of costs significantly in excess of the amount originally expected to acquire or construct the asset, or a history of losses that imply continued losses associated with assets used to generate revenue. The Company has no long-lived assets as of December 31, 2013 and 2012.
(f) Use of Estimates in Preparation of Financial Statements	'
	(f) Use of Estimates in Preparation of Financial Statements

	The preparation of financial statements in conformity with U. S. generally accepted accounting principles (“US 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
(g) Revenue Recognition	'
	(g) Revenue Recognition

	The Company shall recognize revenues in accordance with the Securities & Exchange Commission Staff Accounting Bulletin (SAB) number 104, “Revenue Recognition.” SAB 104 clarifies application of U.S. generally accepted accounting principles to revenue transactions. Accordingly the Company shall recognize revenues when earned which shall be as products or services are delivered to customers. The Company shall also record accounts receivable for revenue earned but not yet collected. An allowance for bad debts shall be provided based on estimated losses. For revenue received in advance of service the Company shall record a current liability as deferred revenue until the earnings process is complete.
(h) Impact of New Accounting Standards	'
	(h) Impact of New Accounting Standards

	The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its consolidated financial statements.

Note_5_Income_Taxes_Schedule_o

Note 5 Income Taxes: Schedule of Components of Provision for Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Components of Provision for Income Taxes	'

		2013	2012
	Current tax	-	-
	Deferred tax benefit	-127,993	-6,427
	Benefits of operating loss carryforwards	127,993	6,427
	Provision for Income Tax	-	-

Note_5_Income_Taxes_Summary_of

Note 5 Income Taxes: Summary of Deferred Tax Asset Calculations (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Summary of Deferred Tax Asset Calculations	'

	Description	NOL Balance	Tax	Rate
	Net Operating Loss	$1,073,579	$365,017	34%
	Related Party Interest Accrual	9,407	3,198	34%
	Valuation Allowance		-368,215
	Deferred Tax Asset - 12/31/2013		-

	Below is a summary of deferred tax asset calculations on net operating loss carry forward amounts as of December 31, 2012.

	Description	NOL Balance	Tax	Rate
	Net Operating Loss	$706,537	$40,222	34%
	Related Party Interest Accrual	9,437	3,209	34%
	Valuation Allowance		-243,431
	Deferred Tax Asset - 12/31/2012		-

Note_5_Income_Taxes_Summary_of1

Note 5 Income Taxes: Summary of Operating Loss Carryforwards (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Summary of Operating Loss Carryforwards	'

	Operating Losses
	Expires	Amount
	2020	$38,250
	2021	12,382
	2022	17,151
	2023	14,274
	2024	529,784
	2025	32,564
	2026	6,488
	2027	7,905
	2028	14,696
	2029	6,905
	2030	8,636
	2031	8,035
	2032	9,467
	2033	367,042
	Total	$1,073,579

Note_5_Income_Taxes_Schedule_o1

Note 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'

		2013	2012
	Expected Tax Provision	($127,993)	($6,427)
	Effect of:
	Increase in Valuation Allowance	127,993	6,427
	Actual Tax Provision	-	-

Note_1_Organization_and_Summar2

Note 1 Organization and Summary of Significant Accounting Policies (Details) (Film Optical Investments Limited)	12 Months Ended
	Dec. 31, 2013
Film Optical Investments Limited	'
Common Stock Shares Issued in Exchange for Purchases of shares of Film Opticals	120,000

Note_2_Liquiditygoing_Concern_

Note 2 Liquidity/going Concern (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Accumulated development stage equity	$480,582	$104,133

Note_3_Related_Party_Transacti1

Note 3 Related Party Transactions (Details) (USD $)	12 Months Ended		108 Months Ended
Note 3 Related Party Transactions (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Proceeds from Related Party Debt	'	$9,467	'
Payable to related parties	'	93,581	'
Debt Instrument, Interest Rate, Stated Percentage	'	10.00%	'
Accrued Interest - related parties	4,172	9,437	4,172
Notes Payable, Related Parties, Noncurrent	116,529	'	116,529
Promissory Notes Balance Forgiven	9,603	'	9,603
Chienn Consulting Group, LLC	'	'	'
Notes Payable, Related Parties, Noncurrent	116,529	'	116,529
Jenson Services	'	'	'
Promissory Notes Balance Forgiven	$9,603	'	'

Note_4_Equity_Details

Note 4 Equity (Details) (USD $)	12 Months Ended
Note 4 Equity (Details) (USD $)	Dec. 31, 2013
Stockholders' Equity Note, Stock Split	'As of December 27, 2007, the Company effected a 2.3943-for-1 forward stock split of its issued and outstanding shares of common stock. The split effectively increased the number of shares of common stock by 3,086,541 shares. On November 29, 2010, the Company effected a 1-for-4 reverse split of its issued and outstanding shares of common stock. The reverse split decreased the number of shares of common stock by 3,975,102 shares. All common share and per share amounts have been restated for all periods presented for this stock split. On August 16, 2013, the Company’s board of directors approved a forward split paid as a stock dividend, on a basis of 20:1 (the “Stock Dividend”), pursuant to which, the Company’s shareholders as at September 24, 2013 received twenty (20) shares of our Company’s common stock for each one (1) share of common stock currently held. The pay-out date as approved by the board of directors and Financial Industry Regulatory Authority is September 25, 2013. All prior years’ capital accounts of the Company have been retroactively restated to reflect the equivalent number of common stock based on the forward-split ratio of 20:1.
Development Stage Entities, Equity Issuance, Per Share Amount	$0.25
Development Stage Entities, Stock Issued, Value, Issued for Cash	$125,000
Common Stock	'
Common stock issued for services, Shares	650,000
Development Stage Entities, Stock Issued, Shares, Issued for Cash	500,000
Investor	'
Common stock issued for services, Shares	20,000
Development Stage Entities, Equity Issuance, Per Share Amount	$0.25
Investor 2	'
Common stock issued for services, Shares	100,000
Development Stage Entities, Equity Issuance, Per Share Amount	$0.25
Investor 3	'
Common stock issued for services, Shares	30,000
Development Stage Entities, Equity Issuance, Per Share Amount	$0.25

Note_5_Income_Taxes_Schedule_o2

Note 5 Income Taxes: Schedule of Components of Provision for Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Current Tax	$0	$0
Deferred tax benefit	-127,993	-6,427
Benefits of operating loss carryforwards	127,993	6,427
Provision for Income Tax	$0	$0

Note_5_Income_Taxes_Summary_of2

Note 5 Income Taxes: Summary of Deferred Tax Asset Calculations (Details) (USD $)	12 Months Ended		108 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Rate	'	34.00%	'
Net Operating Loss, Balance	$1,073,579	$706,537	$1,073,579
Related Party Interest Expense	9,407	9,437	18,844
Deferred Tax Assets, Valuation Allowance	368,215	243,431	368,215
Deferred Tax Assets, Net of Valuation Allowance	'	0	'
Provision for Income Tax	'	'	'
Deferred Tax Assets, Operating Loss Carryforwards	365,017	40,222	365,017
Related Party Interest Expense	$3,198	$3,209	'

Note_5_Income_Taxes_Details

Note 5 Income Taxes (Details) (USD $)	12 Months Ended
Note 5 Income Taxes (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Increase in Valuation Allowance	$127,993	$6,427
Deferred Tax Assets, Valuation Allowance	$368,215	$243,431

Note_5_Income_Taxes_Summary_of3

Note 5 Income Taxes: Summary of Operating Loss Carryforwards (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	Dec. 31, 2013	Dec. 31, 2012	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033
Operating Loss Carryforwards, Expiration Date	'	'	31-Dec-20	31-Dec-21	31-Dec-22	31-Dec-23	31-Dec-24	31-Dec-25	31-Dec-26	31-Dec-27	31-Dec-28	31-Dec-29	31-Dec-30	31-Dec-31	31-Dec-32	31-Dec-33
Operating Losses, Amount	$1,073,579	$706,537	$38,250	$12,382	$17,151	$1,427	$529,784	$32,564	$6,488	$7,905	$14,696	$6,905	$8,636	$8,035	$9,467	$367,042

Note_5_Income_Taxes_Schedule_o3

Note 5 Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Expected Tax Provision	($127,993)	($6,427)
Increase in Valuation Allowance	127,993	6,427
Actual Tax Provision	$0	$0

Note_6_Subsequent_Events_Detai

Note 6 Subsequent Events (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Subsequent Event

Warrant

Canada, Dollars

Individual

Individual 2

LG Capital Funding, LLC

Adar Bays, LLC

Warrant

Common stock issued for services, Shares

3,544,800

9,625,624

Common stock issued for services, Value

$162,500

$1,045,584

$1,163,700

Class of Warrant, Outstanding

500,000

Class of Warrant, Exercise Price

$0.50

$0.25

$0.50

Warrants, Granted

2,444,800

550,000

Debt Instrument, Face Amount

$57,500

Debt Instrument, Interest Rate, Stated Percentage

10.00%

8.00%

Debt Instrument, Convertible, Terms of Conversion Feature

'The note, at the holder’s option, is convertible at a 30% discount to market on average of the lowest 3 average closing prices over the prior 20 trading days.

Common Stock, shares authorized

50,000,000

100,000,000