SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years.



		Depreciation/
		Amortization
Asset Category		Period

Computer equipment		3 Years

Schedule of Property and Equipment and Website Costs

Property and equipment and website costs consisted of the following:



	September 30,			December 31,
	2012			2011
	(Unaudited)
Computers and equipment	$	5,408		$	5,408
Website development		24,775			24,775

Total		30,183			30,183
Accumulated depreciation		(15,977	)		(8,870	)
Balance	$	14,206		$	21,313

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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