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v2.4.0.6
INCOME TAXES
9 Months Ended
Sep. 30, 2012
INCOME TAXES  
INCOME TAXES
NOTE 3. INCOME TAXES
 
At September 30, 2012 deferred tax assets consist of the following:
 
                                                              September 30, 2012
                                                              ------------------
 
     Federal loss carry forwards                                  $  20,703
     Less: valuation allowance                                      (20,703)
                                                                  ---------
                                                                  $      --
                                                                  =========
 
The increase in the valuation allowance for deferred tax assets at September 30,
2012 was $291. In assessing the recovery of the deferred tax assets,  management
considers  whether it is more  likely  than not that some  portion or all of the
deferred tax assets will not be realized.  The ultimate  realization of deferred
tax assets is dependent  upon the  generation  of future  taxable  income in the
periods in which  those  temporary  differences  become  deductible.  Management
considers the scheduled reversals of future deferred tax liabilities,  projected
future taxable income, and tax planning strategies in making this assessment. As
a result,  management  determined  it was more likely than not the  deferred tax
assets  would not be realized as of  September  30,  2012,  and  recorded a full
valuation allowance.
 
As of June 30, 2012, the effective tax rate is lower than the statutory rate due
to net operating losses.
 
The estimated net  operating  loss carry  forwards of $59,151 begin to expire in
2029.