Note 2 - Summary of Significant Accounting Policies: Development Costs of Acer Truncatum Bunge Planting (Policies)	12 Months Ended
Mar. 31, 2018
Policies
Development Costs of Acer Truncatum Bunge Planting	Development costs of acer truncatum bunge planting The Company has developed the acer truncatum bunge planting bases and completed planting of 5,880 mu (approximately 2,324.77 acres) as of March 31, 2018. The agricultural products (e.g., seeds, oil extract, etc.) derived from the planting are intended to be the supply for an integrated use including edible oil, protein, medicine and health care, tannin extract, industrial chemicals, nectar source, nervonic acid, and specialty lumber, as well as for landscaping and conservation of soil and water. The Company accounts for the development costs of the planting in accordance to ASC 905. Pursuant to ASC 905-360-25-3, limited-life land development costs and direct and indirect development costs of orchards, groves, vineyards, and intermediate-life plants are required to be capitalized during the development period. Pursuant to ASC 905-360-35-7, costs capitalized during the development period are depreciated over the estimated useful life of the land development or that of the tree, vine, or plant. The planting is currently in the development stage with production expected in the fall of 2018; therefore, no depreciation expenses were recognized as of March 31, 2018. Development costs primarily include land development cost incurred for land leveling, irrigation, and fertilization, the purchase costs of acer truncatum bunge trees, and acer truncatum bunge planting fee.

Note 2 - Summary of Significant Accounting Policies: Development Costs of Acer Truncatum Bunge Planting (Policies)

12 Months Ended

Mar. 31, 2018

Development Costs of Acer Truncatum Bunge Planting

Development costs of acer truncatum bunge planting

The Company has developed the acer truncatum bunge planting bases and completed planting of 5,880 mu (approximately 2,324.77 acres) as of March 31, 2018. The agricultural products (e.g., seeds, oil extract, etc.) derived from the planting are intended to be the supply for an integrated use including edible oil, protein, medicine and health care, tannin extract, industrial chemicals, nectar source, nervonic acid, and specialty lumber, as well as for landscaping and conservation of soil and water.

The Company accounts for the development costs of the planting in accordance to ASC 905. Pursuant to ASC 905-360-25-3, limited-life land development costs and direct and indirect development costs of orchards, groves, vineyards, and intermediate-life plants are required to be capitalized during the development period. Pursuant to ASC 905-360-35-7, costs capitalized during the development period are depreciated over the estimated useful life of the land development or that of the tree, vine, or plant. The planting is currently in the development stage with production expected in the fall of 2018; therefore, no depreciation expenses were recognized as of March 31, 2018.

Development costs primarily include land development cost incurred for land leveling, irrigation, and fertilization, the purchase costs of acer truncatum bunge trees, and acer truncatum bunge planting fee.