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INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2017
Income Taxes Tables  
Summary of deferred tax assets

   

September 30,

2017

   

December 31,

2016

 
Deferred tax assets and valuation allowances consist of:            
Deferred tax assets:            
Net operating loss carry forwards   $ 489,000     $ 462,000  
Less valuation allowance     (489,000 )     (462,000 )
Net deferred tax assets   $ -     $ -  

Summary of income tax (expense) benefits

    Nine months ended  
    September 30,  
    2017     2016  
Tax benefits (expense) at statutory rate     35 %     35 %
Unrecognized tax benefits (expense) of current period tax losses     (35 )%     (35 )%
Effective tax rate     -       -