4. PUT OPTION (Details) (USD $)	Mar. 31, 2013
Put Option Details
Cash Uptone Pictures, Inc. prior to exercise of Put Option Agreement	$ 1,988
Total Assets Uptone Pictures, Inc. prior to exercise of Put Option Agreement	1,988
Accrued Liabilities Uptone Pictures, Inc. prior to exercise of Put Option Agreement	12,798
Deferred revenue Uptone Pictures, Inc. prior to exercise of Put Option Agreement	9,525
Total Liabilities Uptone Pictures, Inc. prior to exercise of Put Option Agreement	22,323
Net Assets Uptone Pictures, Inc. prior to exercise of Put Option Agreement	$ (20,335)

- Definition

For the disposal group, including a component of the entity (discontinued operation), cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References+ Details