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EQUIPMENT

3 Months Ended

Mar. 31, 2013

NOTE 4. EQUIPMENT

Equipment consists of the following:

	March 31, 2013			December 31, 2012
Office equipment	$	3,025		$	3,025
Accumulated deprecation		(550	)		(400	)
Equipment, net	$	2,475		$	2,625

Depreciation expense totaled $150 and $100 for the three months ended March 31, 2013 and March 31, 2012, respectively.

- 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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