NOTE 6 - INCOME TAXES - Company's total deferred tax (Details) (USD $)	9 Months Ended
Sep. 30, 2012
Notes to Financial Statements
Net operating loss	$ 322,000
Valuation allowance	(322,000)
Net deferred tax asset

The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's income tax expense (after such benefits are first being applied to reduce goodwill and then other noncurrent intangible assets to zero).

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 740

-Section 25

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6912350&loc=d3e9901-128506

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Balance Type:	credit
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