2. Summary of Significant Accounting Policies: Financial Instruments (Policies)

9 Months Ended

Sep. 30, 2015

Policies

Financial Instruments

Financial instruments

The Company uses the following methods and assumptions to estimate the fair value of each class of financial instruments for which it is practicable to estimate such values:

Cash - the carrying amount approximates fair value because the amounts consist of cash held at a bank.

Accounts payable and accrued liabilities and loans payable - the carrying amount approximates fair value due to the short-term nature of the obligations.

The estimated fair values of the Company's financial instruments as of September 30, 2015 and December 31, 2014 are as follows:

SCHEDULE OF CASH AND CASH EQUIVALENTS CARRYING AMOUNT AND FAIR VALUE

	Sept 30, 2015	Sept 30, 2015	December 31, 2014	December 31, 2014
Cash	2,165		1,876
Cash		2,165		1,876
Accounts payable and accrued liabilities Carrying	1,010,492		1,041,503
Accounts payable and accrued liabilities Fair Value		1,010,492		1,041,503
Loans payable to stockholders Carrying Amount	628,427		647,702
Loans payable to stockholders Fair Value		628,427		647,702
Loans payable to related party Carrying Amount	29,680		32,791
Loans payable to related party Fair Value		29,680		32,971
Loans payable Carrying Amount	147,493		148,620
Loans payable Fair Value		147,493		148,620
Amounts due to related parties Carrying Amount	441,689		472,987
Amounts due to related parties Fair Value		441,689		472,987

The following table presents information about the assets that are measured at fair value on a recurring basis as of September 30, 2015, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets. Fair values determined by Level 2 inputs utilize data points that are observable such as quoted prices, interest rates and yield curves. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset:

SCHEDULE OF CASH AND CASH EQUIVALENTS

Assets:	Sept 30, 2015
Cash	2,165
Cash Quoted Prices in Active Markets Level 1	2,165
Cash Significant other observable Inputs Level 2	—
Cash Significant Unobservable Inputs Level 3	—

The fair value of cash is determined through market, observable and corroborated sources.