- Definition

The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References+ Details

STOCKHOLDERS' DEFICIT (Details) (USD $)	0 Months Ended	1 Months Ended		9 Months Ended
STOCKHOLDERS' DEFICIT (Details) (USD $)	Jun. 13, 2013	Apr. 30, 2013	Feb. 28, 2013	Sep. 30, 2013	Jun. 03, 2013	Jun. 01, 2013	Apr. 01, 2013	Feb. 25, 2013	Mar. 22, 2013 Preferred Stock	Jun. 03, 2013 Warrant Granted	Apr. 30, 2013 Warrant Granted	Mar. 22, 2013 Warrant Granted	Aug. 31, 2013 Warrants Issued	Jul. 10, 2013 Warrants Issued
Shares held in trust									3,000,000
Common stock issued for debt settlement			35,592
Debt settled			$ 35,592
Gain (loss) on debt settlement				$ 19,195
Common shares authorized for issuance					300,000	500,000	2,140,000	720,000
Common shares issued	500,000
Shares re-purchased and held in treasury		900,000
Common shares available for purchase										4,300,000	5,000	300,000	250,000	5,000