Note 7 - Fixed Assets: Furniture and Equipment: Furniture and Equipment policy (Policies)	9 Months Ended
Sep. 30, 2013
Policies
Furniture and Equipment policy	This represents the cost ($9,163) less accumulated depreciation ($764) of furniture and equipment purchased for the operating offices of ESMG and Top Sail Productions which became fully operational as of August 1, 2013 ( see Note 5).

Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Research Bulletin (ARB)

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-Name Regulation S-X (SX)

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