SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
Dec. 31, 2014
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES CASH AND CASH EQUIVALENTS The Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. ACCOUNTS RECEIVABLE Accounts receivable are reported at the customers' outstanding balances less any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable. The Company evaluates receivables on a regular basis for potential reserve. FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value of the Company's financial instruments, consisting of cash and accounts payable and accrued liabilities, is equal to fair value due to their short-term to maturity. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments. REVENUE RECOGNITION The Company recognizes revenue on an accrual basis. The Company generally earns revenue through the online sale of service minutes. These purchases obligate the Company to arrange a telephonic conversation with a designated service provider of the customers choosing. The Company remits a portion of the fee to the service provider and retains the balance. At the time of sale, the formal arrangements are made and the Company has fulfilled its obligation. Furthermore, the Company's portions of any fees collected are non-refundable. Revenue is generally realized or realizable and earned when all of the following criteria are met: 1) persuasive evidence of an arrangement exists between the Company and our customer(s); 2) services have been rendered; 3) our price to our customer is fixed or determinable; and 4) collectability is reasonably assured. For the three months ended December 31, 2014 and 2013, the Company recognized revenues of $-0- and $1,529, respectively for which each of the four aforementioned criteria were satisfied. PER SHARE DATA In accordance with "ASC 260 - Earnings per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. At December 31, 2014 and 2013, the Company had no stock equivalents that were anti-dilutive and excluded in the loss per share computation. STOCK-BASED COMPENSATION The Company records stock based compensation in accordance with the guidance in ASC Topic 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company records the value for options granted over the vesting period of the options granted. Accordingly, the Company did not recognized expenses during the three months ended December 31, 2014 and 2013, respectively (see Note 6). INVESTMENT IN SECURITIES The cost of the Company's cost-method investment consist of an investment in a company with which a merger is contemplated (see subsequent events footnote Note 7) that totaled $70,000 and $0 at September 30, 2014 and 2013. During the period ended December 31, 2014, the Company invested an additional $3,000 in the cost method investment for a total of $73,000. As the Company owned less than 20% of that company's stock as of September 30, 2014, and no significant influence or control exists, the investment is accounted for using the cost method. The Company evaluated the investment for impairment. No impairment was noted as of December 31, 2014. WEBSITE DEVELOPMENT COSTS The Company capitalizes its costs to develop its website and when preliminary development efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the website will be used as intended. Such costs are amortized on a straight-line basis over the estimated useful life of the related asset, which approximates three years. Costs incurred prior to meeting these criteria, together with costs incurred for training and maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to result in additional material functionality are capitalized and expensed over the estimated useful life of the upgrades. The Company capitalized website costs of $-0- and $-0- during the three months ended December 31, 2014 and 2013, respectively. The Company's capitalized website amortization is included in depreciation and amortization in the Company's consolidated statements of operations, and totaled $7,193 and $7,193 for the three months ended December, 2014 and 2013, respectively. ADVERTISING COSTS Advertising costs are to be expensed as incurred in accordance to Company policy; for the three ended December31, 2014 and 2013, advertising expenses totaled $693 and $-0-, respectively. RECENT ACCOUNTING PRONOUNCEMENTS Management has evaluated all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company's present or future financial position, results of operations or cash flows.

SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Dec. 31, 2014

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

CASH AND CASH EQUIVALENTS

The Company considers highly liquid financial instruments purchased with a

maturity of three months or less to be cash equivalents.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted

accounting principles requires management to make estimates and assumptions that

affect the reported amounts of assets and liabilities and disclosure of

contingent assets and liabilities at the date of the financial statements and

the reported amounts of revenues and expenses during the reporting period.

Actual results could differ from those estimates.

ACCOUNTS RECEIVABLE

Accounts receivable are reported at the customers' outstanding balances less any

allowance for doubtful accounts. Interest is not accrued on overdue accounts

receivable. The Company evaluates receivables on a regular basis for potential

reserve.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of the Company's financial instruments, consisting of cash and

accounts payable and accrued liabilities, is equal to fair value due to their

short-term to maturity. Unless otherwise noted, it is management's opinion that

the Company is not exposed to significant interest, currency or credit risks

arising from these financial instruments.

REVENUE RECOGNITION

The Company recognizes revenue on an accrual basis. The Company generally earns

revenue through the online sale of service minutes. These purchases obligate the

Company to arrange a telephonic conversation with a designated service provider

of the customers choosing. The Company remits a portion of the fee to the

service provider and retains the balance. At the time of sale, the formal

arrangements are made and the Company has fulfilled its obligation. Furthermore,

the Company's portions of any fees collected are non-refundable. Revenue is

generally realized or realizable and earned when all of the following criteria

are met: 1) persuasive evidence of an arrangement exists between the Company and

our customer(s); 2) services have been rendered; 3) our price to our customer is

fixed or determinable; and 4) collectability is reasonably assured. For the

three months ended December 31, 2014 and 2013, the Company recognized revenues

of $-0- and $1,529, respectively for which each of the four aforementioned

criteria were satisfied.

PER SHARE DATA

In accordance with "ASC 260 - Earnings per Share", the basic loss per common

share is computed by dividing net loss available to common stockholders by the

weighted average number of common shares outstanding. Diluted loss per common

share is computed similar to basic loss per common share except that the

denominator is increased to include the number of additional common shares that

would have been outstanding if the potential common shares had been issued and

if the additional common shares were dilutive. At December 31, 2014 and 2013,

the Company had no stock equivalents that were anti-dilutive and excluded in the

loss per share computation.

STOCK-BASED COMPENSATION

The Company records stock based compensation in accordance with the guidance in

ASC Topic 718 which requires the Company to recognize expenses related to the

fair value of its employee stock option awards. This eliminates accounting for

share-based compensation transactions using the intrinsic value and requires

instead that such transactions be accounted for using a fair-value-based method.

The Company records the value for options granted over the vesting period of the

options granted. Accordingly, the Company did not recognized expenses during the

three months ended December 31, 2014 and 2013, respectively (see Note 6).

INVESTMENT IN SECURITIES

The cost of the Company's cost-method investment consist of an investment in a

company with which a merger is contemplated (see subsequent events footnote Note

7) that totaled $70,000 and $0 at September 30, 2014 and 2013. During the period

ended December 31, 2014, the Company invested an additional $3,000 in the cost

method investment for a total of $73,000. As the Company owned less than 20% of

that company's stock as of September 30, 2014, and no significant influence or

control exists, the investment is accounted for using the cost method. The

Company evaluated the investment for impairment. No impairment was noted as of

December 31, 2014.

WEBSITE DEVELOPMENT COSTS

The Company capitalizes its costs to develop its website and when preliminary

development efforts are successfully completed, management has authorized and

committed project funding, and it is probable that the project will be completed

and the website will be used as intended. Such costs are amortized on a

straight-line basis over the estimated useful life of the related asset, which

approximates three years. Costs incurred prior to meeting these criteria,

together with costs incurred for training and maintenance, are expensed as

incurred. Costs incurred for enhancements that are expected to result in

additional material functionality are capitalized and expensed over the

estimated useful life of the upgrades.

The Company capitalized website costs of $-0- and $-0- during the three months

ended December 31, 2014 and 2013, respectively. The Company's capitalized

website amortization is included in depreciation and amortization in the

Company's consolidated statements of operations, and totaled $7,193 and $7,193

for the three months ended December, 2014 and 2013, respectively.

ADVERTISING COSTS

Advertising costs are to be expensed as incurred in accordance to Company

policy; for the three ended December31, 2014 and 2013, advertising expenses

totaled $693 and $-0-, respectively.

RECENT ACCOUNTING PRONOUNCEMENTS

Management has evaluated all recent accounting pronouncements issued by the FASB

(including its Emerging Issues Task Force), the American Institute of Certified

Public Accountants, and the SEC did not, or are not believed by management to,

have a material impact on the Company's present or future financial position,

results of operations or cash flows.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details