XML 28 R6.htm IDEA: XBRL DOCUMENT v2.4.1.9
STATEMENTS OF CASH FLOWS (USD $)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Cash flows from operating activities:    
Net loss $ (485,983)us-gaap_NetIncomeLoss $ (556,224)us-gaap_NetIncomeLoss
Changes in operating assets and liabilities:    
Accounts receivable 357us-gaap_IncreaseDecreaseInAccountsReceivable 2,876us-gaap_IncreaseDecreaseInAccountsReceivable
Prepaid expenses and other current assets 9,777us-gaap_CostsAndExpenses 658us-gaap_CostsAndExpenses
Accounts payable and accrued liabilities 96,620us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities (15,947)us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
Accounts payable to related party 119,234us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties 198,025us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties
Accrued liabilities to related parties 212,509us-gaap_IncreaseDecreaseInDueToRelatedParties 311,549us-gaap_IncreaseDecreaseInDueToRelatedParties
Deferred revenue (2,237)us-gaap_DeferredRevenueAdditions (5,576)us-gaap_DeferredRevenueAdditions
Net cash used in operating activities (49,723)us-gaap_NetCashProvidedByUsedInOperatingActivities (64,639)us-gaap_NetCashProvidedByUsedInOperatingActivities
Cash flows from financing activities:    
Proceeds from related party note payable 45,000us-gaap_ProceedsFromSecuredNotesPayable 65,600us-gaap_ProceedsFromSecuredNotesPayable
Net cash provided by financing activities 45,000us-gaap_NetCashProvidedByUsedInFinancingActivities 65,600us-gaap_NetCashProvidedByUsedInFinancingActivities
Net increase (decrease) in cash and cash equivalents (4,723)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease 961us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash and cash equivalents at beginning of year 4,723us-gaap_CashAndCashEquivalentsAtCarryingValue 3,762us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash and cash equivalents at end of year    4,723us-gaap_CashAndCashEquivalentsAtCarryingValue
Supplemental Disclosure of Cash Flows Information:    
Cash paid for interest      
Cash paid for income taxes      
Non-Cash Financing and Investing Activities:    
Assignment of related party payables 836,500BGAT_TransferRelatedPartyPayable   
Assignment of related party accrued liabilities 918,190BGAT_TransferRelatedPartyAccruedLiabilities   
Assignment of related party note payable 1,337,600BGAT_TransferRelatedPartyNotePayable   
Forgiveness of related party payables $ 43,919BGAT_ForgivenessRelatedPartyPayable