INCOME TAXES

9 Months Ended

Sep. 30, 2015

NOTE 7 - INCOME TAXES

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses (NOL) and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As at September 30, 2015 and December 31, 2014, the Company has net operating loss carry forwards of approximately $103,000 and $53,400, respectively. The NOLs begin expiring in 2030. The loss results in deferred tax assets of approximately $35,000 and $18,100 at September 30, 2015 and December 31, 2014, respectively, at effective statutory rates totaling 34%. The deferred tax asset has been off-set by an equal valuation allowance.

	September 30,			December 31,
	2015			2014
Deferred tax asset, generated from net operating loss at statutory rates	$	35,000		$	18,100
Valuation allowance		(35,000	)		(18,100	)
	$	-		$	-

The reconciliation of the effective income tax rate to the federal statutory rate is as follows:

Federal income tax rate	34	%
Increase in valuation allowance	(34	%)
Effective income tax rate	0.0	%

Income taxes for the years 2011 through 2014 remain subject to examination.