(5) Manufacturing Equipment	12 Months Ended
Dec. 31, 2012
Notes
(5) Manufacturing Equipment	(5) Manufacturing Equipment The Company acquired molds for manufacturing dolls for $70,000 during the year ended December 31, 2011, paying $42,000 in cash and recording an account payable for $28,000 due at the initiation of production. As of December 31, 2012 production has not begun, and therefore no depreciation has been recognized. Upon the start of production, the molds will be depreciated using a straight-line method over their estimated useful life of five years.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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