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STATEMENT OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:    
NET INCOME (LOSS) $ (693,615) $ (23,828)
Adjustments to reconcile net income to net cash provided by operating activities:    
Shares issued for services 12,000  
Depreciation and amortization 6,697 15,197
Provision for uncollectable receivables 63,270  
Cancellation of license agreement 20,307  
Changes in assets and liabilities:    
Decrease (increase) in accounts receivable (21,114) 62,786
Decrease (increase) in prepaid expenses 7,991 (28,076)
Increase (decrease) in accounts payable and accrued expenses (60,365) (94,069)
Increase (decrease) in deferred income (34,587) 34,587
Increase (decrease) in accrued engine development expense 165,666  
Total adjustments 159,865 (9,575)
Net cash provided (used) by operating activities (533,750) (33,403)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of fixed assets 13,297  
Payment to licensor 94,500  
Net cash provided (used) by investing activities (107,797)  
CASH FLOWS FROM FINANCING ACTIVITIES    
Common stock issued 665,000 5,000
Net cash provided (used) by financing activities 665,000 5,000
NET INCREASE (DECREASE) IN CASH 23,453 (28,403)
CASH, BEGINNING OF PERIOD 90,764 119,167
CASH, END OF PERIOD 114,217 90,764
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Shares issued for services 12,000  
Retirement of common stock $ 21,000  
Intangible asset applied toward licensor debt   $ 187,000