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INCOME TAXES (Tables)
3 Months Ended
Mar. 31, 2019
Income Taxes Tables Abstract  
Summary of deferred tax assets

   

March 31,

2019

   

December 31,

2018

 
Deferred tax assets and valuation allowances consist of:            
Deferred tax assets:            
Net operating loss carry forwards   $ 318,000     $ 312,000  
Less valuation allowance     (318,000 )     (312,000 )
Net deferred tax assets   $ -     $ -  

Summary of income tax (expense) benefits

    Three months ended  
    March 31,  
    2019     2018  
Tax benefits (expense) at statutory rate     25 %     25 %
Unrecognized tax benefits (expense) of current period tax losses     (25 )%     (25 )%
Effective tax rate     -       -