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NOTE 8. INCOME TAXES	3 Months Ended
Jul. 31, 2014
Income Tax Disclosure [Abstract]
NOTE 8. INCOME TAXES	NOTE 8. 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 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 of July 31, 2014, the Company has incurred net losses of $91,830, resulting in a net operating loss for income tax purposes. NOLs begin expiring in 2032. The loss results in a deferred tax asset of approximately $32,140 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.

NOTE 8. INCOME TAXES

3 Months Ended

Jul. 31, 2014

NOTE 8. 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 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 of July 31, 2014, the Company has incurred net losses of $91,830, resulting in a net operating loss for income tax purposes. NOLs begin expiring in 2032. The loss results in a deferred tax asset of approximately $32,140 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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