0000721748-14-001156.txt : 20141114 0000721748-14-001156.hdr.sgml : 20141114 20141114170452 ACCESSION NUMBER: 0000721748-14-001156 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20140930 FILED AS OF DATE: 20141114 DATE AS OF CHANGE: 20141114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MassRoots, Inc. CENTRAL INDEX KEY: 0001589149 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 462612944 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-196735 FILM NUMBER: 141225312 BUSINESS ADDRESS: STREET 1: 2247 FEDERAL BLVD CITY: DENVER STATE: CO ZIP: 80211 BUSINESS PHONE: 720-442-0052 MAIL ADDRESS: STREET 1: 2247 FEDERAL BLVD CITY: DENVER STATE: CO ZIP: 80211 10-Q 1 msrt10q093014.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[x] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934

For the quarterly period ended September 30, 2014

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934

For the transition period from ___________to ____________

Commission File Number 333-196735

MASSROOTS, INC.
(Exact name of business as specified in its charter)

DELAWARE

46-2612944

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer Identification No.)

2247 Federal Blvd., Denver, CO 80211

(Address, including zip code, of principal executive offices)

(720) 442-0052

(Issuer’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [x] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every

Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [x] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerate filer [ ] Accelerated Filer [ ]

Non-accelerated filer [ ] Smaller reporting company [x]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [x]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: As of October 31, 2014, the issuer had 38,909,000 shares of common stock issued and outstanding.

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION		1
Item 1. Financial Statements and Notes to Financial Statements		1
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		11
Item 3. Quantitative & Qualitative Disclosures about Market Risks		16
Item 4. Controls and Procedures		16
PART II OTHER INFORMATION		18
Item 1. Legal Proceedings		18
Item 1A. Risk Factors		18
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds		18
Item 3. Defaults upon Senior Securities		19
Item 5. Other Information		20
Item 6. Exhibits		20
SIGNATURES		20

PART I. FINANCIAL INFORMATION

Item 1. Consolidated Financial Statements

MASSROOTS, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS
AS OF SEPTEMBER 30, 2014 AND DECEMBER 31, 2013

	(Unaudited)			(Audited)
	September 30, 2014			December 31, 2013

CURRENT ASSETS
Cash	$	0		$	80,479
Account receivable		2,500			0
Prepaid expense		249,705			800
TOTAL CURRENT ASSETS		252,205			81,279

FIXED ASSETS
Computer and office equipment		10,706			1,522
Accumulated depreciation		(1,342	)		(228	)
NET FIXED ASSETS		9,364			1,294

TOTAL ASSETS		261,569			82,573

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
Outstanding checks in excess of bank balance		1,297			0
TOTAL CURRENT LIABILITIES		1,297			0

LONG-TERM LIABILITY
Convertible debentures, net of $97,066 discount		172,034			0
Accrued payroll tax		0			1,846
TOTAL LIABILITIES		173,331			1,846

STOCKHOLDERS' EQUITY
Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding		0			0
Common stock, $0.001 par value, 200,000,000 shares authorized; 38,909,000 and 0 shares issued and outstanding, respectively		38,909			0
Common stock to be issued		232			13,890
Common stock - warrants		109,362			0
Additional paid in capital		2,151,799			985,960
Common stock subscription receivable		(11,072	)		0
Deficit accumulated through the development stage		(2,200,992	)		(919,123	)
TOTAL STOCKHOLDERS' EQUITY		88,238			80,727

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	261,569		$	82,573

The accompanying notes are an integral part of these financial statements.

Table of Contents

MASSROOTS, INC.
STATEMENT OF OPERATIONS
(A DEVELOPMENT STAGE COMPANY)
UNAUDITED
	FOR THE THREE MONTHS ENDED SEPT 30, 2014			FOR THE THREE MONTHS ENDED SEPT 30, 2013			FOR THE NINE MONTHS ENDED SEPT 30, 2014			FOR THE PERIOD FROM INCEPTION* THROUGH SEPT 30, 2013			FOR THE PERIOD FROM INCEPTION* THROUGH SEPT 30, 2014

ADVERTISING REVENUE	$	5,719		$	0		$	7,458		$	0		$	7,929
COST OF GOODS SOLD		0			0			690			0			690
GROSS PROFIT		5,719			0			6,768			0			7,239

GENERAL AND ADMINISTRATIVE EXPENSES:
Amortization of discount on notes payable		16,958			0			34,639			0			34,639
Depreciation		486			77			1,114			140			1,343
Independent contractor expense		51,130			3,749			110,858			8,687			144,720
Legal expenses		15,000			49			139,575			49			144,250
Payroll and related expense		61,967			0			148,957			0			177,460
Preferred stock issued for services		0			0			0			0			24,998
Common stock issued for services		13,023			0			17,635			0			213,047
Options issued for services		26,055			0			33,418			0			645,805
Warrants issued for services		0			0			555,598			0			555,598
Other general and administrative expenses		98,595			1,737			242,484			3,221			262,013
Total General and administrative expenses		283,214			5,612			1,284,278			12,098			2,203,873
(LOSS) FROM OPERATIONS		(277,495	)		(5,612	)		(1,277,510	)		(12,098	)		(2,196,634	)

INCOME (LOSS) BEFORE INCOME TAXES		(277,495	)		(5,612	)		(1,277,510	)		(12,098	)		(2,196,634	)
PROVISION FOR INCOME TAXES		—			—			—						—
NET (LOSS)	$	(277,495	)	$	(5,612	)	$	(1,277,510	)	$	(12,098	)	$	(2,196,634	)

Net Loss per share	$	(0.02	)		N/A		$	(0.21	)		N/A		$	(0.69	)
Weighted average common shares outstanding		18,132,370			N/A			6,107,429			N/A			3,181,924

* - Inception Date of April 24, 2013.
The accompanying notes are an integral part of these financial statements.

Table of Contents

MASSROOTS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF CASH FLOWS (UNAUDITED)
	FOR THE 9 MONTHS ENDED SEPTEMBER 30, 2014			FOR THE PERIOD FROM INCEPTION* THROUGH SEPTEMBER 30, 2013			FOR THE PERIOD FROM INCEPTION* THROUGH SEPTEMBER 30, 2014

CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$	(1,277,510	)	$	(12,098	)	$	(2,196,634	)
Adjustments to reconcile net (loss ) to net cash (used in )operating activities:								—
Amortization of discounts on notes payable		34,639			—			34,639
Depreciation		1,114			140			1,342
Preferred stock issued for services		—			—			24,998
Common stock issued for services		17,635			—			213,047
Options issued for services		33,418			—			645,805
Warrants issued for services		555,598			—			555,598
Notes subscription receivable		—			—			—
Changes in operating assets and liabilities		—			—			—
Prepaid expense		(13,140	)		—			(13,939	)
Accounts receivable		(2,500	)		—			(2,500	)
Accounts payable and other liabilities		1,297			—			1,297
Accrued payroll tax		(1,846	)		—			—
Net Cash (Used in) Operating Activities		(651,295	)		(11,958	)		(736,347	)
								—
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for equipment		(9,184	)		(1,522	)		(10,706	)
Net Cash (Used in) Investing Activities		(9,184	)		(1,522	)		(10,706	)

CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of preferred stock for cash								150,000
Issuance of convertible Debentures for cash		269,100			—			269,100
Issuance of common stock for cash		310,900			—			310,900
Proceeds from short term borrowing-related party		—			13,480			17,053
Net Cash Provided by Financing Activities		580,000			13,480			747,053

NET INCREASE IN CASH		(80,479	)		—			(0	)

CASH AT BEGINNING OF PERIOD		80,479			—			—
CASH AT END OF YEAR	$	—		$	—		$	(0	)

NON-CASH FINANCING ACTIVITIES
Repayment of short term borrowing - related party through issuance of preferred stock		—			—			17,053

* - Inception Date of April 24, 2013.
The accompanying notes are an integral part of these financial statements.

Table of Contents

MassRoots, Inc.

(A Development Stage Company)

Notes to Financial Statements

September 30, 2014

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

MassRoots, Inc. (the “Company”) is a digital hub for the cannabis community. Through its mobile applications, websites and other digital properties, MassRoots enables its users to share their experiences, connect with like-minded people and discover quality content on the web. The Company was incorporated in the State of Delaware on April 24, 2013.

MassRoots’ primary focus during fiscal year 2014 is to build out its digital infrastructure and increase usage.

MassRoots’ primary source of revenue is advertising from businesses, brands and non-profits. Its secondary source of income is merchandise sales.

Basis of Presentation

The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.

Management’s Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

Deferred Taxes

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

Cash and Cash Equivalents

For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

(i)

persuasive evidence of an arrangement exists,

(ii)

the services have been rendered and all required milestones achieved,

(iii)

the sales price is fixed or determinable, and

(iv)

Collectability is reasonably assured.

MassRoots primarily generates revenue by charging businesses to advertise on the network. MassRoots has the ability to target advertisements directly to a clients’ target audience, based on their location, on their mobile devices. All advertising services take between a few hours to up to one month to complete, unless otherwise noted.

Table of Contents

MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.

Cost of Sales

The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.

Comprehensive Income (Loss)

The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.

Loss Per Share

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.

Risk and Uncertainties

The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.

Convertible Debentures

If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.

Stock-Based Compensation

The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

Fair Value for Financial Assets and Financial Liabilities

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Table of Contents

Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on September 30, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended September 30, 2014.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

NOTE 2 - CAPITAL STOCK

On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).

The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of September 30, 2014, there were zero shares of Series A preferred share issued and outstanding.

The Company is currently authorized to issue 200,000,000 common shares at $0.001 par value per share. As of September 30, 2014, there were 38,909,000 shares of common stock issued and outstanding and 232,000 shares of common stock to be issued.

On January 1, 2014, the directors and officers exercised all of then outstanding 72.06 stock options and acquired 72.06 shares of common stock at $1 per share. These 72.06 shares of common stock were exchanged for 21,954,160 shares of common stock during the Exchange. As of September 30, 2014, the Company has not received $72.06 and it was recorded as common stock subscription receivable.

On March 18, 2014, immediately prior to the exchange, the Company converted $4,358 accrued dividend from Series A preferred shares into 0.513 share of common stock, which was exchanged for 156,293 shares of common stock during the Exchange.

On March 24, 2014, the Company issued 2,059,000 shares of common stock in exchange for $205,900 cash. As of March 31, 2014, $12,200 has not been received by the Company and was recorded as common stock subscription receivable. As of September 30, 2014, the $12,200 had been received by the company.

On June 4, 2014, the Company issued 250,000 shares of common stock to Vincent “Tripp” Keber at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.

Table of Contents

On June 4, 2014, the Company issued 250,000 shares of common stock to Ean Seeb at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.

On June 4, 2014, the Company issued 250,000 shares of common stock to Sebastian Stant at $0.01 per share in exchange for his services as the Company’s Lead Web Developer for 1 year. These shares have a fair market value of $25,000, of which $8,082 was amortized during the year to date period ended September 30, 2014.

On May 1, 2014, the Company issued 100,000 shares of common stock to Jesus Quintero at $0.01 per share in exchange for his services as the Company’s Chief Financial Officer for 1 year. These shares have a fair market value of $10,000, of which $4,164 was amortized during the year to date period ended September 30, 2014.

During the three months ended September 30, 2014, we completed an offering of $116,000 of our securities to certain accredited and non-accredited investors consisting of 232,000 shares of our common stock at $0.50 per share. As of September 30, 2014, $105,000 had been received. As of October 15, 2014, the full $116,000 had been received. These shares have not been issued as of September 30, 2014 and were recorded as common stock to be issued.

NOTE 3 - STOCK WARRANTS

On March 24, 2014, the Company issued warrants to a third party for the purchase of 4,050,000 and 2,375,000 shares of common stock, at an exercise price of $0.001 and $0.4 per share, respectively. The warrants may be exercised any time after issuance through and including the third (3^rd) anniversary of its original issuance. The Company recorded an expense of $555,598 equal to the estimated fair value of the warrants at the date of grants. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years

On March 24, 2014, in connection to the issuance of convertible debentures of $269,100 to certain investors, which are convertible into shares of the Company’s common stock at $0.1 per share, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. See Note 4 for further discussion.

On March 24, 2014, in connection to the issuance of 2,059,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,029,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. The warrants have a fair market value of $66,712. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Vincent “Tripp” Keber for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

Table of Contents

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Ean Seeb for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

On June 4, 2014, the Company issued warrants to purchase 550,000 shares at $0.10 per share to Sebastian Stant for his services as the Company’s Lead Web Developer for 1 year. Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $54,146. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $17,504 was amortized.

During the three months ended September 30, 2014, in connection to the issuance of 232,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 116,000 shares of the Company’s common stock at $1.00 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. The warrants have a fair market value of $42,650. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 1% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years.

Stock warrants outstanding and exercisable on September 30, 2014 are as follows:

Exercise Price per Share		Shares Under Warrants		Remaining Life in Years
	Outstanding
$	0.001		4,050,000		3
$	0.1		2,050,000		10
$	0.4		4,750,000		3
$	1.0		116,000		3

	Exercisable
$	0.001		4,050,000		3
$	0.4		4,750,000		3
$	1.0		116,000		3

No other stock warrants have been issued or exercised during the nine months ended September 30, 2014.

Table of Contents

NOTE 4 - CONVERTIBLE DEBENTURES

On March 24, 2014, the Company issued several convertible debentures to certain accredited investors. The total amount of the debentures is $269,100 and matures on March 24, 2016 with zero percent interest rate. The debentures are convertible into shares of the Company’s common stock at $0.10 per share. In addition, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.40 per share.

The debentures were discounted in the amount of $131,705 due to the intrinsic value of the beneficial conversion option and relative fair value of the warrants. As of September 30, 2014, the aggregate carrying value of the debentures was $172,034, net of debt discounts of $97,066. The Company recorded amortization of debt discount in amount of $34,639 during the year to date period ended September 30, 2014.

NOTE 5 - FIXED ASSETS

Fixed assets were comprised of the following as of September 30, 2014 and December 31, 2013, respectively. Depreciation is calculated using the straight-line method over a 5 year period.

	September 30		December 31
Cost:
Computers	$	5,818	$	1,522
Office equipment		4,888		0
Total		10,706		1,522
Less: Accumulated depreciation		1,342		228
Property and equipment, net	$	9,364	$	1,294

NOTE 6 - GOING CONCERN AND UNCERTAINTY

The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.

Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.

NOTE 7 - DEVELOPMENT STAGE COMPANY

The Company is in the development stage as of September 30, 2014 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

NOTE 8 - SIGNIFICANT EVENTS

On July 24, 2014, MassRoots entered into a lease for a new company headquarters located at 2247 Federal Blvd, Denver. This location is co-leased by the Company, along with CannaBuild, LLC, from 2247 Federal Boulevard, LLC pursuant to a written lease which expires on July 22, 2015 and contains an option for a one year renewal at the same monthly rate. This location is shared with CannaBuild, LLC, which pays a portion of the monthly rent. The lease is for a total of $3,450 per month, which, pursuant to an expense sharing agreement between the Company and CannaBuild, LLC, the Company is responsible for paying $2,250 per month.

Table of Contents

The Company had previously rented virtual office space from Opus Virtual Offices which provides conference rooms, mail forwarding and call answering for $99 per month ($1,188 on an annual basis). The Opus Virtual Office lease has been cancelled by the Company and expired on September 14, 2014.

On September 1, 2014, MassRoots entered into an employment contract with Sebastian Stant. For his services as Lead Developer, Mr. Stant shall be compensated five thousand dollars ($5,000) per month. Upon the successful execution of all of our outstanding forty-cent ($0.40) warrants, Mr. Stant's salary will increase to seven thousand five hundred dollars ($7,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Stant and he serves at the discretion of the Board of Directors.

On September 1, 2014, MassRoots entered into an employment contract with Daniel Hunt. For his services as Vice President of Marketing, Mr. Hunt shall be compensated three thousand five hundred dollars ($3,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Hunt and he serves at the discretion of the Board of Directors.

On September 1, 2014, MassRoots entered into an employment contract with Benjamin Shaker. For his services as Director of Analytics, Mr. Shaker shall be compensated two thousand five hundred dollars ($2,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Shaker and he serves at the discretion of the Board of Directors.

NOTE 9 - SUBSEQUENT EVENTS

From October 1, 2014 to November 14, 2014, we completed an offering of $348,000 of our securities to certain accredited and non-accredited investors consisting of 696,000 shares of our common stock at $0.50 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $1.00 per share. As of November 14, 2014, $348,000 had been received.

Table of Contents

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following discussion and analysis in conjunction with our financial statements and related notes contained in Part I, Item 1 of this report.

Forward-Looking Statements

Statements in this report may be “forward-looking statements.” Forward-looking statements include, but are not limited to, statements that express our intentions, beliefs, expectations, strategies, predictions or any other statements relating to our future activities or other future events or conditions. These statements are based on current expectations, estimates and projections about our business based, in part, on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may, and are likely to, differ materially from what is expressed or forecasted in the forward-looking statements due to numerous factors, including those described above and those risks discussed from time to time in this report, including the risks described under “Risk Factors” any filings we have made with the SEC. Any forward-looking statements speak only as of the date on which they are made, and we do not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date of this report.

Our discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an on-going basis, we evaluate these estimates, including those related to useful lives of real estate assets, cost reimbursement income, bad debts, impairment, net lease intangibles, contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. There can be no assurance that actual results will not differ from those estimates.

Overview

MassRoots, Inc. was incorporated in the state of Delaware on April 24, 2013, to be a mobile network for the cannabis community. We are a development-stage company and have generated only minimal revenues from business operations. Our independent registered public accounting firm has issued a going concern opinion. This means there is substantial doubt that we can continue as an on-going business unless we obtain additional capital to pay our ongoing operational costs. Accordingly, we must locate sources of capital to pay our operational costs.

Our operational expenditures are primarily related to development of the MassRoots platform, marketing costs associated with getting users to join our network and engage with other users, and the costs related to being a fully reporting company with the Securities and Exchange Commission. As of November 10, 2014, MassRoots has built a network of 215,000 users and facilitated 56 million interactions. This growth has been aided by the growing use of mobile applications and the popularity of the marijuana legalization movement among young adults, our primary users.

Product Trends and User Growth

Since its inception, MassRoots’ main objective has been to grow its user-base and acquire market share.

Given that consumers are shifting their digital consumption habits from desktop computers to mobile devices, our primary focus in 2013 was developing an iOS App for use on iPhones and iPads. The MassRoots management team firmly believes in lean-startup methodology, which dictates that companies should focus on developing a minimum viable product, launch it to consumers, and then gain their feedback before spending time and resources on a full product pipeline. Since that time, the MassRoots development team has added several features to the iOS App, including symbol support (such as smiley faces), double-click to like pictures, a news feed to show their friends' activity on the network, as well as restructuring the application and database to handle the growing user base.

Table of Contents

During the third quarter of 2014, the MassRoots development team primarily focused on Android, web and mobile web development, launching a new user-interface on all three of these platforms. This has resulted in increased retention and accelerated user growth on these channels. We have also started an aggressive SEO strategy to boost MassRoots.com’s page rank on Google for marijuana-related search terms.

This strategy has proved successful thus far, as, as of November 10, 2014, MassRoots has built a network of 215,000 users and facilitated 56 million interactions between those users.

Until recently, we had not devoted significant financial resources or development time towards building advertising and revenue-generating services. MassRoots also began development of “MassRoots for Business” during Q3, an analytics and advertising portal that will allow marijuana-related brands to advertise over our network. We have been testing the portal and expect to launch MassRoots for Business during late Q4 or early Q1 2015.

For additional discussion of our strategy and business plan, please see our Registration Statement, as filed with the Securities and Exchange Commission on August 26, 2014.

Results of Operations

Since inception on April 24, 2013, our business operations have been primarily focused developing our mobile applications, websites and increasing our user base.

We have generated only minimal revenues from our operations thus far. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including the financial risks associated with the limited capital resources currently available to us for the implementation of our business strategies. To become profitable and competitive, we must develop the business plan and execute the plan.

We are unable to provide a timeline for the generation of revenues which casts substantial doubt on the viability of our business and our ability to continue as a going concern.

For the three months ended September 30, 2014 and September 30, 2013, we had a net loss of $277,495 and $5,612, respectively. For the nine months ended September 30, 2014 and for the period of inception through September 30, 2013, we had a net loss of $1,277,510 and $12,098, respectively. The primary driver behind the increase in the loss was attributable to the increase in expenses as noted below. For the three months ended September 30, 2014 and September 30, 2013, we generated revenues of $5,719 and $0, respectively, from our business operations. For the nine months ended September 30, 2014 and for the period of inception through September 30, 2013 we generated revenues of $7,458 and $0 from our business operations. The increase was due to the development of our advertising portal in Q2 and Q3 2014.

For the nine months ended September 30, 2014, we incurred $1,284,279 in operating expenses. For the period from inception (April 24, 2013) through September 30, 2013, we incurred $12,098 in operating expenses. For the three months ended September 30, 2014, we incurred $283,214 in operating expenses. For the three months ended September 30, 2013, we incurred $5,613 in operating expenses. The increase in expenses related principally to increases in costs related to stock warrants issued for services, payroll costs, and professional expenses related to the filing of our registration statement.

Excluding expenses related to the stock warrants, stock options and common stock issued for services, our total operating expenses for the nine months ended September 30, 2014 was $677,627, as compared to $12,098 for the period of inception through September 30, 2013. Excluding expenses related to the stock warrants, stock options and common stock issued for services, our total operating expenses for the three months ended for the three months ended September 30, 2014 and September 30, 2013 was $244,136 and $12,098, respectively. The difference was mainly due to increases related to payroll costs and professional expenses related to the filing of our registration statement.

Table of Contents

As of September 30, 2014 we had accrued liabilities of $1,297, while at December 31, 2013, we had accrued current liabilities of $0.

Liquidity and Capital Resources

Cash on Hand

Our current cash on hand as of September 30, 2014 was $0. Our cash on hand as of December 31, 2013 was $80,479. The reduction in cash on hand related to increase in operating costs as described above. Our operating costs have increased by approximately $7,000 per month since the effectiveness of our registration statement because of the costs of SEC reporting.

We currently have no external sources of liquidity such as arrangements with credit institutions or off-balance sheet arrangements that will have or are reasonably likely to have a current or future effect on our financial condition or immediate access to capital.

We are dependent on the sale of our securities to fund our operations, and will remain so until we generate sufficient revenues to pay for our operating costs. Our officers and directors have made no written commitments with respect to providing a source of liquidity in the form of cash advances, loans and/or financial guarantees.

If we are unable to raise the funds we will seek alternative financing through means such as borrowings from institutions or private individuals. There can be no assurance that we will be able to raise the capital we need for our operations from the sale of our securities. We have not located any sources for these funds and may not be able to do so in the future. We expect that we will seek additional financing in the future. However, we may not be able to obtain additional capital or generate sufficient revenues to fund our operations. If we are unsuccessful at raising sufficient funds, for whatever reason, to fund our operations, we may be forced to cease operations. If we fail to raise funds we expect that we will be required to seek protection from creditors under applicable bankruptcy laws.

Our independent registered public accounting firm has expressed doubt about our ability to continue as a going concern and believes that our ability is dependent on our ability to implement our business plan, raise capital and generate revenues. See Note 6 of our financial statements.

Use of Cash

Net cash used in operations during the nine months ended September 30, 2014 and for the period from inception to September 30, 2014 was $651,295 and $736,347, respectively. During nine months ended September 30, 2014, net cash used of $651,295 was mainly attributed to the loss for the nine month period, offset by warrants issued for services of $555,598. While at from April 23, 2013 (inception) through September 30, 2014, the $736,347 cash used was attributed to loss from inception to September 30, 2014 offset by cash provided by equity issuances for services. Net cash used in operating activities was $11,958 for the period from inception through September 30, 2013.

Net cash used in investing activities was $9,184, $1,522 and 10,706 for the nine months ended September 30, 2014, for the period from inception through September 30, 2013 and for the period from inception through September 30, 2014, respectively. These were mainly attributed to the purchase of equipment like computers.

Net cash provided by financing activity for the nine months ended September 30, 2014 and for the period from inception through September 30, 2014 was $580,000 and $747,053, respectively. These amounts were attributed to equity issuances throughout the periods. Net cash provided by financing activities for the period from inception through September 30, 2013 was $13,480, which was attributed to short term borrowing from a related party.

Fundraising

Since our inception through September 30, 2014, we raised approximately $730,000, in funding. Funding year to date is as described below.

Table of Contents

On March 18, 2014, we entered into a Plan of Reorganization (the “Plan”) with our shareholders. The Plan provided that, in connection with the March 2014 Offering, (i) all preferred shareholders would convert their shares of stock into common stock as is outlined in our certificate of incorporation; (ii) the Company’s certificate of incorporation would be amended to allow for the issuance of 200,000,000 shares of our common stock, (iii) the Company’s current shareholders would exchange their shares of our common stock for the pro-rata percentage of our newly issued 36,000,000 shares; and (iv) a registration statement would be filed with the SEC for a total of up to 49,550,000 shares of our common stock, with the remaining 13,550,000 shares would be distributed as described below.

On March 24, 2014, we completed the March 2014 Offering, where we offered $475,000 of our securities to certain accredited and non-accredited investors consisting of (i) $269,100 of principle face amount Debentures convertible into shares of the Corporation’s common stock at $0.10 per share, together with the Debenture Warrants, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock underlying the Debentures, at $0.40 per share; and (ii) 2,059,000 shares of our common stock at $0.10 per share, together with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the Common Stock purchased, at $0.40 per share.

In connection with the March 2014 Offering, we entered into certain Registration Rights Agreements, whereby we agreed to use our commercially reasonable efforts to prepare and file a registration statement with the SEC within forty-five (45) days after March 24, 2014, covering all outstanding shares of common stock (including all shares of Common Stock sold in the March 2014 Offering), in addition to all shares of common stock underlying the Debentures, Debenture Warrants, and Common Stock Warrants. Additionally, as payment for consulting services provided in relation to the March 2014 Offering, we granted Dutchess the Consulting Warrants. The Company also granted certain registration rights to Dutchess covering all shares of common stock issuable upon the excise of the Consulting Warrants.

From September 15, 2014 to September 30, 2014, we completed an offering of $116,000 of our securities to certain accredited and non-accredited investors consisting of 232,000 shares of our common stock at $0.50 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $1.00 per share. As of September 30, 2014, $105,000 had been received, with the remaining amount received by October 15, 2014.

Required Capital Over the Next Fiscal Year

We anticipate the need to raise an additional $500,000 to fund our operations through the end of the second quarter of 2015. We expect to use these cash proceeds, in addition to the capital on hand, primarily to accelerate our user growth, implement consumer-facing features to boost engagement, develop and market a self-service advertising portal for cannabis-related businesses, and remain in full legal and accounting compliance with the SEC. We cannot guarantee that we will be able to raise these required funds or generate sufficient revenue to remain operational. In connection with the March 2014 Offering, we issued the $0.40 Warrants and the $0.001 Consulting Warrants. The exercise of the $0.40 Warrants and the $0.001 Consulting Warrants would result in approximately $1,900,000 to be provided to MassRoots for general corporate expenditures. However, we cannot guarantee that the $0.40 Warrants and the $0.001 Consulting Warrants will be exercised before we run out of operational capital.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements.

Critical Accounting Policies and Estimates

For a discussion of our accounting policies and related items, please see the Notes to the Financial Statements, included in Item 1.

Table of Contents

Description of Related Party Transactions Since Inception

On April 24, 2013, the Company approved the issuance of 15.25 shares of common stock (4,569,970 shares post-Exchange) to Isaac Dietrich, our Chief Executive Officer and Chairman, to repay $17,053 short term borrowing related to Mr. Dietrich’s payment of general Company expenses during the Company’s first months since inception and to compensate him for his services. Service expense of $112,505 was recognized due to the fair value of the shares in excess of the value of the short term borrowing. These shares were recorded as common stock to be issued and subsequently issued on the closing date of January 1, 2014.

On April 24, 2013, the Company approved the issuance of 3.75 shares of common stock (1,142,493 shares post-Exchange) to Hyler Fortier, our Chief Operations Officer, in exchange for her services. The market value of the issued shares is $31,870 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the Original Offering’s closing date of January 1, 2014.

On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock (913,994 shares post-Exchange) to Stewart Fortier, our Chief Technology Officer, in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the Original Offering’s closing date of January 1, 2014.

On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock (913,994 shares post-Exchange) to Tyler Knight, our Chief Marketing Officer, in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the Original Offering’s closing date of January 1, 2014.

On October 7, 2013, the Company entered into an agreement to issue as compensation for services provided a total of 2.94 Series A Preferred shares (895,715 common shares post-exchange) with a market value of $24,998 to Douglas Leighton, the Company’s former director, for financial consulting services. The market value of the shares approximated the fair market value of services received. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the Original Offering’s closing date of January 1, 2014.

During the year ended December 31, 2013, the Company issued 72.06 stock options (21,954,137 shares post-Exchange) to directors and officers of the Company. In addition, options to purchase 42.81, 11.25, 9.0, and 9.0 shares (13,042,695, 3,427,478, 2,741,982 and 2,741,982 shares post-Exchange) of the Company’s common stock at $1.00 per share were issued to Mr. Dietrich, Ms. Fortier, Mr. Fortier, and Mr. Knight, respectively. The options vested through January 1, 2017 and contained an acceleration clause which was triggered on January 1, 2014 that caused all options to vest immediately. On January 1, 2014, each officer exercised all options held at that time.

As payment for consulting services provided in relation to the March 2014 Offering, we issued Dutchess the Consulting Warrants on March 24, 2014. Dutchess is controlled by our former director, Douglas Leighton, and Michael Novielli. The Consulting Warrants may be exercised any time after their issuance date through and including the third anniversary of their issuance date. The Company also granted certain registration rights to Dutchess covering all shares of common stock issuable upon the excise of the Consulting Warrants.

Table of Contents

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Vincent “Tripp” Keber for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Ean Seeb for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

On June 4, 2014, the Company issued warrants to purchase 550,000 shares at $0.10 per share to Sebastian Stant for his services as the Company’s Lead Web Developer for 1 year. Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $54,146. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $17,504 was amortized.

Item 3. Quantitative & Qualitative Disclosures about Market Risks

Not applicable.

Item 4. Controls and Procedures

Our Principal Executive Officer and Principal Accounting Officer (the “Certifying Officers”) are responsible for establishing and maintaining disclosure controls and procedures for the Company. The Certifying Officers have designed such disclosure controls and procedures to ensure that material information is made known to them, particularly during the period in which this Report was prepared.

Table of Contents

Evaluation of Controls and Procedures

With the participation of our Principal Executive Officer and Principal Accounting Officer, we have evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), as of the end of the period covered by this Report. Based upon such evaluation, our Principal Executive Officer and Principal Accounting Officer has concluded that, as of the end of such period, our disclosure controls and procedures were not effective due to the material weakness noted below, in ensuring that (i) information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms and (ii) information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive and principal accounting officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Material weakness: due to the small size of its staff, the Company did not have sufficient segregation of duties to support its internal control over financial reporting. We plan to rectify this weakness by hiring additional accounting personnel in 2015.

Changes in Internal Controls

There have been no changes in our internal controls over financial reporting that occurred during the our last fiscal quarter to which this report relates that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Table of Contents

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

We are not currently a party to any pending legal proceedings.

Item 1A. Risk Factors

Not required.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Each of the below transactions were exempt from the registration requirements of the Securities Act in reliance upon Rule 701 promulgated under the Securities Act, Section 4(a)(2) of the Securities Act or Regulation D promulgated under the Securities Act.

Since the Company’s inception on April 24, 2013 through March 18, 2014, the Company issued and/or sold the following unregistered securities:

On April 24, 2013, the Company approved the issuance of 15.25 shares of common stock (4,646,136 shares post-Exchange, as defined herein) to the Company’s CEO and Chairman, Isaac Dietrich, to repay $17,053 short term borrowing from him and for services provided. In addition, 42.81 stock options were issued as part of the employment agreement with the Mr. Dietrich. The stock option allows Mr. Dietrich to purchase 42.81 shares of the Company’s common stock (13,042,695 shares post-Exchange) at $1.00 per share per each individual option. The options will vest through January 1, 2017. Each option issued contained an acceleration clause which was triggered upon the closure of the financing on January 1, 2014 that caused all options to vest immediately. On January 1, 2014, Mr. Dietrich exercised all options held at that time.

On April 24, 2013, the Company approved the issuance of 3.75 shares of common stock (1,142,493 shares post-Exchange) to the Company’s Chief Operations Officer, Hyler Fortier, in exchange for her services. 11.25 stock options were also issued as part of the employment agreement with Ms. Fortier. The stock options allow Ms. Fortier to purchase 11.25 shares of the Company’s common stock (3,427,478 shares post-Exchange) at $1.00 per share per each individual option. The options will vest through January 1, 2017. Each option issued contained an acceleration clause which was triggered upon the closure of the financing on January 1, 2014 that caused all options to vest immediately. On January 1, 2014, Ms. Fortier exercised all options held at that time.

On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock (913,994 shares post-Exchange) to the Company’s Chief Technology Officer, Stewart Fortier, in exchange for his services. 9.0 stock options were issued as part of the employment agreement with Mr. Fortier. The stock options allow Mr. Fortier to purchase 9.0 shares of the Company’s common stock (2,741,982 shares post-Exchange) at $1.00 per share per each individual option. The options will vest through January 1, 2017. Each option issued contained an acceleration clause which was triggered upon the closure of the financing on January 1, 2014 that caused all options to vest immediately. On January 1, 2014, Mr. Fortier exercised all options held at that time.

On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock (913,994 shares post-Exchange) to Tyler Knight in exchange for his services. 9.0 stock options were also issued as part of the employment agreement with Mr. Knight. The stock options allow Tyler Knight to purchase 9.0 shares of the Company’s common stock (2,741,982 shares post-Exchange) at $1.00 per share per each individual option. The options will vest through January 1, 2017. Each option issued contained an acceleration clause which was triggered upon the closure of the financing on January 1, 2014 that caused all options to vest immediately. On January 1, 2014, Mr. Knight exercised all options held at that time.

On October 7, 2013, the Company entered into an agreement to issue as compensation for services provided a total of 2.94 Series A Preferred shares (895,715 common shares post-Exchange) with a market value of $24,998 to Douglas Leighton for financial consulting services. These shares were issued on January 1, 2014.

Table of Contents

On October 7, 2013, we entered into agreements to issue 5.88, 5.88, and 5.89 Series A Preferred Shares (1,791,428, 1,791,428, and 1,794,475 common shares post-Exchange) to Bass Point Capital, LLC, WM18 Finance LTD, and Rother Investments, LLC, respectively, in exchange for $50,000 capital investments from each. These shares were subsequently issued on the closing date of January 1, 2014. On March 18, 2014, as part of a Plan of Reorganization, (i) all preferred shareholders converted their shares of stock into common stock as is outlined in our certificate of incorporation; (ii) the Company’s certificate of incorporation was amended to allow for the issuance of 200,000,000 shares of our common stock, (iii) the Company’s current shareholders exchanged their shares of our common stock for the pro-rata percentage of 36,000,000 shares of our common stock (the “Exchange”).

From March 18, 2014 through March 31, 2014, the Company issued and/or sold the following unregistered securities:

On March 18, 2014, as payment for consulting services, we granted Dutchess Opportunity Fund, II LP a warrant exercisable into 4,050,000 shares of our common stock at $0.001 per share, and a warrant exercisable into 2,375,000 shares of our common stock at $0.40 per share.

On March 24, 2014, we completed an offering of $475,000 of our securities to certain accredited and non-accredited investors consisting of (i) $269,100 of convertible debentures, convertible into shares of the Company’s common stock at $0.10 per share, together with warrants, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock underlying the convertible debentures, at $0.40 per share; and (ii) 2,059,000 shares of our common stock at $0.10 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $0.40 per share.

All of the common stock and common stock underlying the securities in each of the above transactions was registered under our Registration Statement on Form S-1 filed with the Securities and Exchange Commission on August 26, 2014.

On June 6, 2014, each of Ean Seeb, Tripp Keber, and Sebastian Stant received a stock award of 250,000 shares of our common stock, while Jesus Quintero received a stock award of 100,000 shares of our common stock as compensation for their service. Each of Ean Seeb, Tripp Keber, and Sebastian Stant also received unvested 750,000, 750,000, and 550,000 options, respectively, to purchase shares of our common stock pursuant to our 2014 Equity Incentive Plan. Shares of common stock underlying such options are not covered under the Registration Statement.

From September 15, 2014 to November 14, 2014, we completed an offering of $464,000 of our securities to certain accredited and non-accredited investors consisting of 928,000 shares of our common stock at $0.50 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $1.00 per share. Shares of common stock underlying such options are not covered under the Registration Statement.

None of the foregoing transactions involved any underwriters, underwriting discounts or commissions, or any public offering, and the Registrant believes each transaction was exempt from the registration requirements of the Securities Act as stated above. All recipients of the foregoing transactions either received adequate information about the Registrant or had access, through their relationships with the Registrant, to such information. Furthermore, the Registrant affixed appropriate legends to the share certificates and instruments issued in each foregoing transaction setting forth that the securities had not been registered and the applicable restrictions on transfer.

Item 3. Defaults upon Senior Securities

None.

Table of Contents

Item 5. Other Information

On November 4, 2014, the MassRoots App was removed from Apple’s iOS App Store due to a compliance issue with the App Store review team. Existing iOS users are still able to access and use the MassRoots App. MassRoots, along with most other cannabis apps, routinely encounter issues with the App Store review team in the normal course of business due to iOS App Store’s absence of clear rules and guidelines regarding cannabis-related apps. Since our inclusion on the iOS App Store, MassRoots has encountered and successfully resolved two previous issues with the iOS App Store review team and we are working with the App Store review team and expect to have this issue resolved in the near future. This issue does not affect use of the app by existing users of the MassRoots iOS App and, until this issue is resolved, all users are still able to access and sign up on the MassRoots network through our Android App, web version and mobile web versions, which we have focused on improving during Q3 2014. Therefore, we expect only a temporary, minor decrease in our user growth rate due to this removal.

Item 6. Exhibits

31.2

(1) Certification of Principal Executive Officer as required by Rule 13a-14 or 15d-14 of the Exchange Act, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

(2) Certification of Principal Accounting Officer as required by Rule 13a-14 or 15d-14 of the Exchange Act, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1

(2) Certification of Principal Executive Officer Pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2

(2) Certification of Principal Accounting Officer Pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		MASSROOTS, INC.
		(Registrant)

Dated:	November 14, 2014	By:	/s/ Isaac Dietrich
			Isaac Dietrich, Chief Executive Officer
			(Principal Executive Officer)

Dated:	November 14, 2014	By:	/s/ Jesus Quintero
			Jesus Quintero, Chief Financial Officer
			(Principal Accounting Officer)

Table of Contents

EX-31.1 2 msrt10q093014ex31_1.htm CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, I, Isaac Dietrich, certify that:

I have reviewed this report on Form 10-Q of MassRoots, Inc., for the fiscal quarter ended September 30, 2014;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonable likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: November 14, 2014

/s/ Isaac Dietrich

Isaac Dietrich

Chief Executive Officer, Principle Executive Officer

EX-31.2 3 msrt10q093014ex31_2.htm CERTIFICATION OF PRINCIPAL ACCOUNTING OFFICER

EXHIBIT 31.2

CERTIFICATION OF PRINCIPAL ACCOUNTING OFFICER

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, I, Jesus Quintero certify that:

I have reviewed this report on Form 10-Q of MassRoots, Inc., for the fiscal quarter ended September 30, 2014;

(a)

(b)

(c)

(d)

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: November 14, 2014

/s/ Jesus Quintero

Jesus Quintero

Principal Accounting Officer, Chief Financial Officer

EX-32.1 4 msrt10q093014ex32_1.htm

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of MassRoots, Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Isaac Dietrich, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: November 14, 2014

/s/ Isaac Dietrich

Isaac Dietrich

Chief Executive Officer, Principle Executive Officer

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2 5 msrt10q093014ex32_2.htm

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of MassRoots, Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jesus Quintero, principal accounting officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: November 14, 2014

/s/ Jesus Quintero

Jesus Quintero

Principal Accounting Officer, Chief Financial Officer

EX-101.INS 6 msrt-20140930.xml XBRL INSTANCE FILE 0001589149 2014-01-01 2014-09-30 0001589149 2014-09-30 0001589149 2013-12-31 0001589149 2014-07-01 2014-09-30 0001589149 2013-07-01 2013-09-30 0001589149 2013-04-24 2013-09-30 0001589149 2013-04-24 2014-09-30 0001589149 2013-04-23 0001589149 2013-09-30 0001589149 2014-03-18 0001589149 2014-03-31 0001589149 MSRT:VincentKeberMember 2014-06-04 0001589149 MSRT:EanSeebMember 2014-06-04 0001589149 MSRT:SebastianStantMember 2014-06-04 0001589149 MSRT:JesusQuinteroMember 2014-06-04 0001589149 us-gaap:WarrantMember 2014-03-23 0001589149 MSRT:Warrant2Member 2014-03-23 0001589149 2014-03-23 0001589149 MSRT:Warrant1and2Member 2014-01-01 2014-09-30 0001589149 MSRT:Warrant3Member 2014-03-23 0001589149 MSRT:Warrant4Member 2014-03-23 0001589149 MSRT:Warrant4Member 2014-01-01 2014-09-30 0001589149 MSRT:VincentTrippKeberMember 2014-06-04 0001589149 MSRT:VincentTrippKeberMember 2014-01-01 2014-09-30 0001589149 MSRT:EanSeebMember 2014-01-01 2014-09-30 0001589149 MSRT:SebastianStantMember 2014-01-01 2014-09-30 0001589149 MSRT:Warrant1Member 2014-01-01 2014-09-30 0001589149 MSRT:Warrant1Member 2014-09-30 0001589149 MSRT:Warrant2Member 2014-01-01 2014-09-30 0001589149 MSRT:Warrant2Member 2014-09-30 0001589149 MSRT:Warrant3Member 2014-01-01 2014-09-30 0001589149 MSRT:Warrant3Member 2014-09-30 0001589149 MSRT:Warrant4Member 2014-01-01 2014-09-30 0001589149 MSRT:Warrant4Member 2014-09-30 0001589149 us-gaap:ComputerEquipmentMember 2014-09-30 0001589149 us-gaap:ComputerEquipmentMember 2013-12-31 0001589149 us-gaap:OfficeEquipmentMember 2014-09-30 0001589149 MSRT:TotalMember 2014-01-01 2014-09-30 0001589149 MSRT:MassRootsMember 2014-01-01 2014-09-30 0001589149 MSRT:OpusVirtualOfficeMember 2014-01-01 2014-09-30 0001589149 MSRT:SebastianStantMember MSRT:CompensationIncreaseMember 2014-01-01 2014-09-30 0001589149 MSRT:DanielHuntMember 2014-01-01 2014-09-30 0001589149 MSRT:BenjaminShakerMember 2014-01-01 2014-09-30 0001589149 us-gaap:SubsequentEventMember 2014-01-01 2014-09-30 0001589149 us-gaap:SubsequentEventMember 2014-09-30 0001589149 2014-10-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure MassRoots, Inc. 0001589149 10-Q 2014-09-30 false --12-31 No No Yes Smaller Reporting Company Q3 2014

1.00

0.001

0.01

0.50

200000000

38909000

36000000

250000

100000

38909000

80479

249705

800

252205

81279

10706

1522

1342

228

9364

1294

261569

82573

1297

172034

1846

173331

1846

232 13890

109362

555598

269100

66712

73836

2151799

985960

11072

88238

80727

261569

82573

7458

5719

7929

690

6768

5719

7239

1114

486

140

1343

110858

51130

3749

8687

144720

139575

15000

144250

148957

61967

177460

24998

17635

13023

213047

33418

26055

645805

555598

242484

98595

1737

3221

262013

-1277510

-277495

-5612

-12098

-2196634

-1277510

-277495

-5612

-12098

-2196634

-1277510

-277495

-5612

-12098

-2196634

-13140

-13939

-1846

-651295

-11958

-736347

-9184

-1522

-10706

-9184

-1522

-10706

150000

269100

310900

13480

17053

580000

13480

747053

-80479

-0

17053

2500

1297 0

38909

25000

10000

2200992

919123

34639

16958

34639

1284278

283214

5612

12098

2203873

-0.21

-0.02

-0.69

6107429

18132370

3181924

-2500

1297

NOTE 1		SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   MassRoots, Inc. (the “Company”) is a digital hub for the cannabis community. Through its mobile applications, websites and other digital properties, MassRoots enables its users to share their experiences, connect with like-minded people and discover quality content on the web. The Company was incorporated in the State of Delaware on April 24, 2013.   MassRoots’ primary focus during fiscal year 2014 is to build out its digital infrastructure and increase usage.   MassRoots’ primary source of revenue is advertising from businesses, brands and non-profits. Its secondary source of income is merchandise sales.   Basis of Presentation The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.   Management’s Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.   Deferred Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.   Cash and Cash Equivalents For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.   Revenue Recognition The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met:   <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"></td><td style="text-align: justify">persuasive evidence of an arrangement exists,</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(ii)</td><td style="width: 5pt"></td><td style="text-align: justify">the services have been rendered and all required milestones achieved,</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(iii)</td><td style="width: 5pt"></td><td style="text-align: justify">the sales price is fixed or determinable, and</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(iv)</td><td style="width: 5pt"></td><td style="text-align: justify">Collectability is reasonably assured.</td> </tr></table>   MassRoots primarily generates revenue by charging businesses to advertise on the network. MassRoots has the ability to target advertisements directly to a clients’ target audience, based on their location, on their mobile devices. All advertising services take between a few hours to up to one month to complete, unless otherwise noted.   MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.   Cost of Sales The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.   Comprehensive Income (Loss)  The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.   Loss Per Share Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.   Risk and Uncertainties The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.   Convertible Debentures If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.   Stock-Based Compensation The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.   Fair Value for Financial Assets and Financial Liabilities The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 9pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 1</td> <td style="width: 92%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr style="vertical-align: top; background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 2</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr style="vertical-align: top; background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 3</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table>   The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.   The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on September 30, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended September 30, 2014.   Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Basis of Presentation The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.

Management’s Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

Deferred Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

Cash and Cash Equivalents For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met:   <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"></td><td style="text-align: justify">persuasive evidence of an arrangement exists,</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(ii)</td><td style="width: 5pt"></td><td style="text-align: justify">the services have been rendered and all required milestones achieved,</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(iii)</td><td style="width: 5pt"></td><td style="text-align: justify">the sales price is fixed or determinable, and</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(iv)</td><td style="width: 5pt"></td><td style="text-align: justify">Collectability is reasonably assured.</td> </tr></table>   MassRoots primarily generates revenue by charging businesses to advertise on the network. MassRoots has the ability to target advertisements directly to a clients’ target audience, based on their location, on their mobile devices. All advertising services take between a few hours to up to one month to complete, unless otherwise noted.   MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.

Cost of Sales The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.

Comprehensive Income (Loss)  The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.

Loss Per Share Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.

Risk and Uncertainties The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.

Convertible Debentures If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.

Stock-Based Compensation The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

Fair Value for Financial Assets and Financial Liabilities The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 9pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 1</td> <td style="width: 92%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr style="vertical-align: top; background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 2</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr style="vertical-align: top; background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt"> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Level 3</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font-size: 10pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table>   The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.   The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on September 30, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended September 30, 2014.

Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

232000

72.06

1:1

21954160

-4358

0.513 156293

2059000

232000

NOTE 2		CAPITAL STOCK   On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).   The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of September 30, 2014, there were zero shares of Series A preferred share issued and outstanding.   The Company is currently authorized to issue 200,000,000 common shares at $0.001 par value per share. As of September 30, 2014, there were 38,909,000 shares of common stock issued and outstanding and 232,000 shares of common stock to be issued.   On January 1, 2014, the directors and officers exercised all of then outstanding 72.06 stock options and acquired 72.06 shares of common stock at $1 per share. These 72.06 shares of common stock were exchanged for 21,954,160 shares of common stock during the Exchange. As of September 30, 2014, the Company has not received $72.06 and it was recorded as common stock subscription receivable.   On March 18, 2014, immediately prior to the exchange, the Company converted $4,358 accrued dividend from Series A preferred shares into 0.513 share of common stock, which was exchanged for 156,293 shares of common stock during the Exchange.   On March 24, 2014, the Company issued 2,059,000 shares of common stock in exchange for $205,900 cash. As of March 31, 2014, $12,200 has not been received by the Company and was recorded as common stock subscription receivable. As of September 30, 2014, the $12,200 had been received by the company.   On June 4, 2014, the Company issued 250,000 shares of common stock to Vincent “Tripp” Keber at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.   On June 4, 2014, the Company issued 250,000 shares of common stock to Ean Seeb at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.   On June 4, 2014, the Company issued 250,000 shares of common stock to Sebastian Stant at $0.01 per share in exchange for his services as the Company’s Lead Web Developer for 1 year. These shares have a fair market value of $25,000, of which $8,082 was amortized during the year to date period ended September 30, 2014.   On May 1, 2014, the Company issued 100,000 shares of common stock to Jesus Quintero at $0.01 per share in exchange for his services as the Company’s Chief Financial Officer for 1 year. These shares have a fair market value of $10,000, of which $4,164 was amortized during the year to date period ended September 30, 2014.   During the three months ended September 30, 2014, we completed an offering of $116,000 of our securities to certain accredited and non-accredited investors consisting of 232,000 shares of our common stock at $0.50 per share. As of September 30, 2014, $105,000 had been received. As of October 15, 2014, the full $116,000 had been received. These shares have not been issued as of September 30, 2014 and were recorded as common stock to be issued.

205900

116000

2694 2694 8082 4164

NOTE 3 – 	STOCK WARRANTS   On March 24, 2014, the Company issued warrants to a third party for the purchase of 4,050,000 and 2,375,000 shares of common stock, at an exercise price of $0.001 and $0.4 per share, respectively. The warrants may be exercised any time after issuance through and including the third (3rd) anniversary of its original issuance. The Company recorded an expense of $555,598 equal to the estimated fair value of the warrants at the date of grants. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years   On March 24, 2014, in connection to the issuance of convertible debentures of $269,100 to certain investors, which are convertible into shares of the Company’s common stock at $0.1 per share, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3rd) anniversary of its original issuance. See Note 4 for further discussion.   On March 24, 2014, in connection to the issuance of 2,059,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,029,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3rd) anniversary of its original issuance. The warrants have a fair market value of $66,712. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years   On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Vincent “Tripp” Keber for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.   On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Ean Seeb for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.   On June 4, 2014, the Company issued warrants to purchase 550,000 shares at $0.10 per share to Sebastian Stant for his services as the Company’s Lead Web Developer for 1 year. Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance. The warrants have a fair market value of $54,146. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $17,504 was amortized.   During the three months ended September 30, 2014, in connection to the issuance of 232,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 116,000 shares of the Company’s common stock at $1.00 per share. The warrants may be exercised any time after the issuance through and including the third (3rd) anniversary of its original issuance. The warrants have a fair market value of $42,650. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 1% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years.   Stock warrants outstanding and exercisable on September 30, 2014 are as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; font-weight: bold; vertical-align: bottom"> <td colspan="3">Exercise Price per Share</td><td> </td> <td colspan="3">Shares Under Warrants</td><td> </td> <td colspan="3">Remaining Life in Years</td></tr> <tr style="vertical-align: bottom; background-color: White; font-weight: bold"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">0.001</td><td style="width: 1%; text-align: left"> </td><td style="width: 14%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">4,050,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 14%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">0.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,050,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right">0.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,750,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">1.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom; font-weight: bold">Exercisable</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">0.001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right">0.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,750,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">1.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> </table>   No other stock warrants have been issued or exercised during the nine months ended September 30, 2014.

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; font-weight: bold; vertical-align: bottom"> <td colspan="3">Exercise Price per Share</td><td> </td> <td colspan="3">Shares Under Warrants</td><td> </td> <td colspan="3">Remaining Life in Years</td></tr> <tr style="vertical-align: bottom; background-color: White; font-weight: bold"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">0.001</td><td style="width: 1%; text-align: left"> </td><td style="width: 14%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">4,050,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 14%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 22%; text-align: right">3</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">0.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,050,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right">0.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,750,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">1.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom; font-weight: bold">Exercisable</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">0.001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right">0.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,750,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right">1.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td></tr> </table>

116000

4050000

2375000

1345000

1029500

750000

4050000

2050000

4750000

116000

0.001

0.4

0.10

0.01

0.0075

0.0261

0.00

1.50

P3Y

P10Y

P3Y

P10Y

P3Y

7956 7956 17504

Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Companys Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance

Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Companys Lead Web Developer for 1 year The warrants may be exercised any time after the issuance through and including the tenth (10th) anniversary of its original issuance.

42650

0.001

0.1

0.4

1.0

0.001

0.4

1.0

4050000

4750000

116000

P3Y

NOTE 4 – 	CONVERTIBLE DEBENTURES   On March 24, 2014, the Company issued several convertible debentures to certain accredited investors. The total amount of the debentures is $269,100 and matures on March 24, 2016 with zero percent interest rate. The debentures are convertible into shares of the Company’s common stock at $0.10 per share. In addition, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.40 per share.   The debentures were discounted in the amount of $131,705 due to the intrinsic value of the beneficial conversion option and relative fair value of the warrants. As of September 30, 2014, the aggregate carrying value of the debentures was $172,034, net of debt discounts of $97,066. The Company recorded amortization of debt discount in amount of $34,639 during the year to date period ended September 30, 2014.

P3Y

1345500

131705

269100

0.01

172034

97066

NOTE 5		FIXED ASSETS   Fixed assets were comprised of the following as of September 30, 2014 and December 31, 2013, respectively. Depreciation is calculated using the straight-line method over a 5 year period.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font-weight: bold"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: center">September 30</td><td> </td> <td colspan="3" style="text-align: center">December 31</td></tr> <tr style="vertical-align: bottom; background-color: White; font-weight: bold"> <td style="text-align: justify">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Computers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,522</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,888</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,706</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,522</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,342</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">228</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,294</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font-weight: bold"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: center">September 30</td><td> </td> <td colspan="3" style="text-align: center">December 31</td></tr> <tr style="vertical-align: bottom; background-color: White; font-weight: bold"> <td style="text-align: justify">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Computers</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,522</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,888</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,706</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,522</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,342</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">228</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Property and equipment, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,294</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

10706

1522

5818

1522

4888

9364

1294

NOTE 6 	GOING CONCERN AND UNCERTAINTY   The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.   Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.

NOTE 7	DEVELOPMENT STAGE COMPANY   The Company is in the development stage as of September 30, 2014 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

NOTE 8	 	SIGNIFICANT EVENTS   On July 24, 2014, MassRoots entered into a lease for a new company headquarters located at 2247 Federal Blvd, Denver. This location is co-leased by the Company, along with CannaBuild, LLC, from 2247 Federal Boulevard, LLC pursuant to a written lease which expires on July 22, 2015 and contains an option for a one year renewal at the same monthly rate. This location is shared with CannaBuild, LLC, which pays a portion of the monthly rent. The lease is for a total of $3,450 per month, which, pursuant to an expense sharing agreement between the Company and CannaBuild, LLC, the Company is responsible for paying $2,250 per month.   The Company had previously rented virtual office space from Opus Virtual Offices which provides conference rooms, mail forwarding and call answering for $99 per month ($1,188 on an annual basis). The Opus Virtual Office lease has been cancelled by the Company and expired on September 14, 2014.   On September 1, 2014, MassRoots entered into an employment contract with Sebastian Stant. For his services as Lead Developer, Mr. Stant shall be compensated five thousand dollars ($5,000) per month. Upon the successful execution of all of our outstanding forty-cent ($0.40) warrants, Mr. Stant's salary will increase to seven thousand five hundred dollars ($7,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Stant and he serves at the discretion of the Board of Directors.   On September 1, 2014, MassRoots entered into an employment contract with Daniel Hunt. For his services as Vice President of Marketing, Mr. Hunt shall be compensated three thousand five hundred dollars ($3,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Hunt and he serves at the discretion of the Board of Directors.   On September 1, 2014, MassRoots entered into an employment contract with Benjamin Shaker. For his services as Director of Analytics, Mr. Shaker shall be compensated two thousand five hundred dollars ($2,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Shaker and he serves at the discretion of the Board of Directors.

3450

2250

-5000 -7500 -3500 -2500

NOTE 9	SUBSEQUENT EVENTS   From October 1, 2014 to November 14, 2014, we completed an offering of $348,000 of our securities to certain accredited and non-accredited investors consisting of 696,000 shares of our common stock at $0.50 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $1.00 per share. As of November 14, 2014, $348,000 had been received.

348000

696000

38909000

EX-101.SCH 7 msrt-20140930.xsd XBRL SCHEMA FILE 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - 2. CAPITAL STOCK link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - 3. STOCK WARRANTS link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - 4. CONVERTIBLE DEBENTURES link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - 5. FIXED ASSETS link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - 6. GOING CONCERN AND UNCERTAINTY link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - 7. DEVELOPMENT STAGE COMPANY link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - 8. SIGNIFICANT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - 9. SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - 3. STOCK WARRANTS (Tables) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - 5. FIXED ASSETS (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - 2. CAPITAL STOCK (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - 3. STOCK WARRANTS - Stock Warrants (Details) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - 3. STOCK WARRANTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - 4. CONVERTIBLE DEBENTURES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - 5. FIXED ASSETS - Fixed Assets (Details) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - 8. SIGNIFICANT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - 9. SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 8 msrt-20140930_cal.xml XBRL CALCULATION FILE EX-101.DEF 9 msrt-20140930_def.xml XBRL DEFINITION FILE EX-101.LAB 10 msrt-20140930_lab.xml XBRL LABEL FILE Vincent Keber Related Party [Axis] Ean Seeb Sebastian Stant Jesus Quintero Warrant [Member] Shareholders' Equity Class [Axis] Warrant 2 [Member] Warrant 1 and 2 [Member] Warrant 3 [Member] Warrant 4 [Member] Vincent Tripp Keber Warrant 1 [Member] Class of Warrant or Right [Axis] Computers Property, Plant and Equipment, Type [Axis] Office equipment Total [Member] Lease Arrangement, Type [Axis] Mass Roots [Member] Opus Virtual Office [Member] Compensation Increase [Member] Award Type [Axis] Daniel Hunt [Member] Benjamin Shaker [Member] Subsequent Event [Member] Subsequent Event Type [Axis] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets CURRENT ASSETS Cash Account receivable Prepaid expense TOTAL CURRENT ASSETS FIXED ASSETS Computer and office equipment Accumulated depreciation NET FIXED ASSETS TOTAL ASSETS LIABILITIES AND STOCKHOLDERS' EQUITY LIABILITIES CURRENT LIABILITIES Outstanding checks in excess of bank balance TOTAL CURRENT LIABILITIES LONG-TERM LIABILITY Convertible debentures, net of $97,066 discount Accrued payroll tax TOTAL LIABILITIES STOCKHOLDERS' EQUITY Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding Common stock, $0.001 par value, 200,000,000 shares authorized; 38,909,000 and 0 shares issued and outstanding, respectively Common stock to be issued Common stock - warrants Additional paid in capital Common stock subscription receivable Deficit accumulated through the development stage TOTAL STOCKHOLDERS' EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Preferred Stock, Par Value Preferred Stock, Shares Authorized Preferred Stock, Shares Issued Preferred Stock, Shares Outstanding Common Stock, Par Value Common Stock, Shares Authorized Common Stock, Shares Issued Common Stock, Shares Outstanding Income Statement [Abstract] ADVERTISING REVENUE COST OF GOODS SOLD GROSS PROFIT GENERAL AND ADMINISTRATIVE EXPENSES: Amortization of discount on notes payable Depreciation Independent contractor expense Legal expenses Payroll and related expense Preferred stock issued for services Common stock issued for services Options issued for services Warrants issued for services Other general and administrative expenses Total General and administrative expenses (LOSS) FROM OPERATIONS INCOME (LOSS) BEFORE INCOME TAXES PROVISION FOR INCOME TAXES NET (LOSS) Net Loss per share Weighted average common shares outstanding Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Net (loss) Adjustments to reconcile net (loss ) to net cash (used in )operating activities: Amortization of discounts on notes payable Notes subscription receivable Changes in operating assets and liabilities Prepaid expense Accounts receivable Accounts payable and other liabilities Accrued payroll tax Net Cash (Used in) Operating Activities CASH FLOWS FROM INVESTING ACTIVITIES: Payments for equipment Net Cash (Used in) Investing Activities CASH FLOWS FROM FINANCING ACTIVITIES Issuance of preferred stock for cash Issuance of convertible Debentures for cash Issuance of common stock for cash Proceeds from short term borrowing-related party Net Cash Provided by Financing Activities NET INCREASE IN CASH CASH AT BEGINNING OF PERIOD CASH AT END OF YEAR NON-CASH FINANCING ACTIVITIES Repayment of short term borrowing - related party through issuance of preferred stock Accounting Policies [Abstract] 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Equity [Abstract] 2. CAPITAL STOCK 3. STOCK WARRANTS Debt Disclosure [Abstract] 4. CONVERTIBLE DEBENTURES Property, Plant and Equipment [Abstract] 5. FIXED ASSETS Organization, Consolidation and Presentation of Financial Statements [Abstract] 6. GOING CONCERN AND UNCERTAINTY Development Stage Enterprises [Abstract] 7. DEVELOPMENT STAGE COMPANY Notes to Financial Statements 8. SIGNIFICANT EVENTS Subsequent Events [Abstract] 9. SUBSEQUENT EVENTS Basis of Presentation Managements Use of Estimates Deferred Taxes Cash and Cash Equivalents Revenue Recognition Cost of Sales Comprehensive Income (Loss) Loss Per Share Risk and Uncertainties Convertible Debentures Stock-Based Compensation Fair Value for Financial Assets and Financial Liabilities Recent Accounting Pronouncements Stock Warrants Fixed Assets Statement [Table] Statement [Line Items] Conversion and Voting Rights Ratio Common Stock, Shares to be Issued Stock Options Issued Shares Number of Shares Post Conversion Stock Subscription Receivable Series A Preferred Accrued Dividend Common Shares Coverted from Preferred Common Shares Converted Common Stock, Value Common stock Issued for Cash Shares Common stock Issued for Cash Value Compensation expense Amortized Exercise Price per Share, Outstanding Shares Under warrants, Outstanding Remaining Life in Years, Outstanding Exercise Price per Share, Exercisable Shares Under warrants, Exercisable Remaining Life in Years, Exercisable Warrants Issued, Shares Warrants, Exercise Price Warrant Expense Risk-Free Interest Dividend Yield Volatility Expected Life Warrants Amortized Vesting Terms Warrant, Fair Market Value Total Amount of Debentures Interest Rate on Debentures Convertible Conversion Per SharePrice Warrant Term EX-101.PRE 11 msrt-20140930_pre.xml XBRL PRESENTATION FILE EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0#ZP-;3N@$``-<0```3``@"6T-O;G1E;G1?5'EP97-= M+GAM;""B!`(HH``"```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````#,F%U/@S`4AN]-_`^DMP9* M4>#T;*N M@@486RJ9$A;%)`"9*5'*:4H^)B]AGP36<2EXI22D9`66C(:7%X/)2H,-?+6T M*2FFYL[?FBG5/)OQ*=`DCGLT4]*!=*%K>I#AX`ER M/J]<\+STC]2KA1B'QEN\86I;97'H/0 M3H5FYG>!3=V;WQI3"@C&W+A77GL,NJSHES*S3Z5FT>$F'90JS\L,A,KFM=^! MR&H#7-@"P-55U(Y1S4NYY3Z@WRZVM!W8F4&:]VL;G\B1(.&X1L)Q@X3C%@E' M#PG''1*./A*.>R0<+,8"@L51&19+95@\E6$Q58;%51D66V58?)5A,5:&Q5D3 M+,Z:8''6!(NS)EB<-?DO9W4^-@)MKW__.MHV1W*+=:L*[)G_-=9-CRD7W(!X M=\8'[+,#_.Q]B,/'S[%1VOH@;N#T7=@F[:8ZU+X1&%?"+FMW9=:=H@_QIPON MA69HC@D$B`YMVAY+#+\!``#__P,`4$L#!!0`!@`(````(0"U53`C]0```$P" M```+``@"7W)E;',O+G)E;',@H@0"**```@`````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M````````````````````````````````````````````````````````C)+/ M3L,P#,;O2+Q#Y/OJ;D@(H:6[3$B[(50>P"3N'[6-HR1`]_:$`X)*8]O1]N?/ M/UO>[N9I5!\<8B].P[HH0;$S8GO7:GBMGU8/H&(B9VD4QQJ.'&%7W=YL7WBD ME)MBU_NHLHN+&KJ4_"-B-!U/%`OQ['*ED3!1RF%HT9,9J&74"T\ MU<%J"`=[!ZH^^CSYLK$SO+=N5#9@NIS]NHFD++28,5 M\YS3$$ MX4UD^&'!Q0]47P```/__`P!02P,$%``&``@````A`$ MM^X'F$1-0E,[V-Y'__U,UZ4M=-HEZ!*P0^271Z\4>;'ZVC?)!SI?6Y,)&*0B M09/;HC9E)MXVSP\SD?B@3:$;:S`3!_1BM;R_6[Q@HT/\R%=UZY,8Q?A,5"&T MCU+ZO,*]]@/;HHEOMM;M=8A+5\I6YSM=HE1I.I'N,H987L5,UD4FW+J(YV\. M;3SY_]AVNZUS?++Y^QY-N'&$_+1NYRO$$(-J5V+(1+?EY?'-;!`5"WE;#`R9 MU<"0E,,-!T@Z:M(G'1\.331;EZB?-86#.SED;A3T":-SZ9E'MW4RK@**S919 MS902`XI9#2A2#C<<(.FH<9]T0FS%>';-<2F/3](OW!FB$]1K8^D*YTREVSK5 M$DPHOZCXDV3])ZF4DL/=:$C?<&>*3!2PHR'9J!&W;T:4;WIM,UT%_5U48TH, M<*L!4H[BGB44.4P`=\?D-``#__P,`4$L#!!0`!@`(````(0`) M@@"+#P,``#,(```/````>&PO=V]R:V)O;VLN>&ULC%5=6&,;5-#*O5 MZAI;RH5>(MQE'\%(UVL>L5$:[;=,J!(D8PE50%]N^$[J@_LU3]BRK$BCNYU/ MM\#[F.A:0J5R8ZY8W->O89@>6&4BV^^&>Y[`:J_=:NO&X%SD+--BMJ;[1(50 MW@D=]+(ZEM7-=^92+#D[R$M0/M2.*R[B])!O!6G?SZ,V$#@42RL>JPVLMUJM M\]Q7QE\WZC0)\`;"+Q2$/,57$T5Y)T4(=(JX0G'U3CQ1JL]3:&&NN@>5F;J6 MW7'XR;S8S(ECE"%-J(@8"?+=DBP$W1=RH7@+Q5O_B9_1#)JT88I'%.0_9+A"*A6$*/^"2+.+8,R^TGT@03IUO M.*Z+TM_4T[?+_61ES^>0-<"!-RCPMA[8(<[47[KST!L^N63D#ET_7,S="@"< MZW/AO3K`-1E[/]P1L8/`K>;MH3"S58_KDL>IYS_FZ1UW[A/;'Y%%_AO:GA\B M_FTX#.?T9L.(-T!ZZ3Y-9Q-@#BK8CRY@3F:V_XQ!*F9NN/&VTC+`JTK8QE8V M&S[L0>^'@?M]D3-H!F,/FPW[_=LX0/MR%K"-S88#ZQ8@(7U)X`I&`-AZ9L-[ MU4[^(1P[T&Q8L&9=,F**\D02GV9P+C$-;$BSXRRF%$!0?[TFP8 MLX%3(83Y8*/"U5N[Z?YV0LH"$8Z%/0:#&DY-WC$_LIC84N;7YXAA'.PVZT-> MO8B-<;#QK(^X]@)#$4X''T"K,+!1F!(>%KBM(WCQ\D_^9!3B&:?W?O`+``#_ M_P,`4$L#!!0`!@`(````(0!!^[;&=08``+<;```8````>&PO=V]R:W-H965T M&ULE%G;;J-($'U?:?\!\1Z;;NY1G-%PVQUI5EJM]O),;!RC ML8T%9#+S]UM-M0U5QICD(8FI0W6=4]5=97CZ]..P-[X7=5-6QY4I%I9I%,=U MM2F/KROSG[^SA\`TFC8_;O)]=2Q6YL^B,3\]__K+TWM5?VMV1=$:X.'8K,Q= MVYX>E\MFO2L.>;.H3L41+-NJ/N0M?*Q?E\VI+O)-=]-AOY26Y2T/>7DTT<-C M/<='M=V6ZR*IUF^'XMBBD[K8YRW$W^S*4W/V=EC/<7?(ZV]OIX=U=3B!BY=R M7[8_.Z>F<5@_?GD]5G7^L@?>/X23K\^^NP]7[@_ENJZ::MLNP-T2`[WF'"[# M)7AZ?MJ4P$#);M3%=F5^%H^9=,SE\U,GT+]E\=X,_C>:7?7^6UUNOI;'`M2& M/*D,O%35-P7]LE&7X.;EU=U9EX$_:V-3;/.W??M7]?Y[4;[N6DBW"XP4L;=KA_PXF@OL.[9B[MPI.L''XG% MTU[@[]F+-]O+$M7IQ$[R-G]^JJMW`RH8^#>G7.T'\0B>SRJC)A?=;\D.>BLG MGY67E>F;!BC:0*U\?_;%T_([I'>M(=$(1%)(?(:H9"JW"5Z`W[U;F]Z37D/8 MPMDUPGLUM60A,.L?DT%9C1[-7K=F2$$.]62M$\ MJD(R84N';CW?8^)F0[,O[3XHPA4.W"%7=7C;T&BG#RYU$]W'`1,Z0@B4U:72 M^3Z^BTCN(M*[B&P*08100Q_K8O>%4#?1Y`>L=T0(P>0++^0[+T;[>/8G;.G0 MK^UX@_QV19?=MA/:(:4]G7<%9G19XX@0@G2<@)WN\=#*3[YD:!0.*Z@4K5I' M(?K^BW2)V7;Z'D_8"BCM89:GZ79HQK=WC'M;8_3F%L)F<<<$8/M.OP\[!PFQ M!U[`^D%*[$)8`:^@C"(R^I4[ M=K$&Z'JXXHZWCUM3ZMP.73[J9!3AP#S8A;)G0D4",KF_;DFS[QQIP(\MX M]Z@QI:Y]SV85EA&`A(/%Z:.CM-50,Y\VCD"$=J^G/M00HP7W+)?%%JMOT=`) M1IDE4\94&]&U;3N"K9T1@`>3JM4O3FFK`6<^;1R'"&UV'$4",:.LXBEC,F5, MM1$IN_`SJ-].[VP*03FK<6;`>=ZX)G`(&G+G@W&D,1AD&+AAK[K>V^@$`<*W M^V+L[`EQ8$O)YJ"4V*4C'=Y,,HKPI"7ZW4954+/-QU7`B8BHP(*,Q'!JDH$M M^9P1$X3K"3;_),0NI,5SG3)`X$C_:@N0**1E!_XM)=38,U#B3D?'(8DHP.*/ MQ'"0>I#06ZXK@4#&-""`41$8PO==P9I)QB*!%NO9_?Q!"D)^:*SKT'2L"WM] M\034&*SV<1DH9$0&"AB3@2/&9*`8.2G#A^8[>3W?A;V^6H;S@-9_C;.95+'V M`[WN\E6/8Y(1##M?TA$(=Y--8VA)0)7/WQE2H5E)L``CC<$G,S=*`MUHR%A) M$,!H23#$:$D0S'1)?&@`E-<#8,@'0(T)NZ<9#];"8B=(K`'#>F!2)O!!_='XKZM8B+_;XQUM6;>@CK-KD?B$1ZTP_7EQ0"O34[Y:_%'7K^6Q\;8%UMP:2U\F!-K M?/&"']KJU+TP>*E:>&'2_;N#%V0%/*JW%@#>5E5[_J`6N+QR>_X?``#__P,` M4$L#!!0`!@`(````(0`O1BIBQ`(``/8'```9````>&PO=V]R:W-H965TO6.?KU M\^$F0YY4I"M)PSN:HSW\\Z?9EHMG65.J/'#H9(YJI?II$,BBIBV1/N]I M!Y&*BY8H&(IU('M!26DFM4T0A6$:M(1UR#I,Q34>O*I80>]YL6EIIZR)H`U1 MP"]KULN]6UM<8]<2\;SI;PK>]F"Q8@U3;\84>6TQ?5QW7)!5`WF_XA$I]MYF M<&;?LD)PR2OE@UU@0<]SG@23`)SFLY)!!KKLGJ!5CN[P=)FA8#XS]?G-Z%:> MO'NRYMLO@I7?6$>AV-`FW8`5Y\]:^ECJOV!R<#;[P33@N_!*6I%-HW[P[5?* MUK6";B>0D,YK6K[=4UE`0<'&CQ+M5/`&`.#IM4SO#"@(>36_6U:J.D=QZB?C M,,8@]U94J@>F+9%7;*3B[1\KPCLK:Q+M3&*@W\4C/\H2G*3_=PDLD4GPGB@R MGPF^]6#3P)JR)WH+XBDXZ\QBJ,_[F4%*>LZ=GF2F@EI"-U[F<3B>!2]0PF*G M69QK(E>Q/%?$X4$2`-\!$E(_A;P,I\4Y@N<)7';P-0DLK"8SZ#@];FG=`W#=K@!`E:17;3$LS4JLURS4!)T$%&&%2 MJ7K[_HV!BLV4H6Y(P!_'/L?&R_[;:U4J+Z@E!:X/JJD9JH+J#.=%?3FH__R= M?-VJ"NG2.D]+7*.#^H:(^NWXVY?]';?/Y(I0IX!"30[JM>N:G:Z3[(JJE&BX M0364G'%;I1W=-"U*\_ZEJM0MPW#U*BUJE2GLVC4:^'PN,A3A[%:ANF,B M+2K3#MI/KD5#1K4J6R-7I>WSK?F:X:H!B5-1%MU;+ZHJ5;;[?JEQFYY*\/UJ M;M)LU.YO9O)5D;68X'.G@9S.&CKW[.N^#DK'?5Z``QJ[TJ+S07TR=XEIJ?IQ MWP?T;X'NY.&_0J[X_GM;Y'\6-8*TH9]H#YPP?J;H]YP^@I?UV=M)WP,_6B5' MY_16=C_Q_0]47*X==+<#CJBQ7?X6(9)!HB"C60Y5RG`)#8"K4A5T:$`BZ6O_ M>R_R[GI0;5=S/,,V`5=.B'1)0255);N1#E?_,<@5.2)JAQ43U4@40)CY>5H^=Y>?X'^S08FF#.>Q2/A MB-#>I+H1>P#72=>S^7?B.6+R1#(GO,V$Z)##%`9T]V,8_S_41L\4II['Q@;L MP6-C17]SPG.FEC#'RT@\1X1Z$AG!&89QO=XPA>$K>N@,RW@/LF]^P!@8\%.' M"0;#12):).)%(I$17`+0U/4)4/B@0KJ3.\O?\AT8,&;+/@+7-PV#!T(&P'42 M$2**%HEXJ9)$`G#V84I:;Y_"HGV?=QR(8():"[QFNRZ\1X0!(0V`529!XJ9I$`O`1T.W2^@C8 MYHJ/0'`8P,&(?CAL%V"ZOB/L$D(.$);)2%88RM[KY@%FFQVY MV"F@0NT%A:@LB9+A&SU.63#)3$^GH]Y3?](3G@?F#K;L]!`W%<`)K$DOZ*^T MO10U44IT!DE#\V!A;MD9CMUTN.G/'B?+K"F* M+E_#^"91A47:1R,YG>)#M$D.']?HEE.1-+J$.;0_.\?WK%*['OK(72A-]/#.4 MB0KXZ"W*BL!WU93Y>#Z;3?6YT7]LC5(% M)NRO-\4L1>#[T11UJ@P9$Q6\2:U"3%K:P!P<(+5V'/Q3RFC3X>.B5J:#V57I MJ+V;(]-I4,RJ39B'+\]I\CF"I0H:E=U#LO"I"Z)9?"B9%67@LV8,C476%4+F+='=\`E6E?`045D- MNR(J#80#14&#/`Y6*`&0C-F(%/6/,) M&S[!H@E,6.>C"-@9IR%7!'#U>4)F#EGM*V`T3FC[03,?,(&QAP M!0+&X/JU[V:8`,,J/"#`A%Y*X)]Z(=+F4[83*\KHQ;JLJKJB<*U;4P`^:Y$9 M*[%!"0LE;$K09A@S:`77#`>5<%'":U8R502U;)N$-BD:PG9VA];B-S74R914 MPVH$J,:>T5`T$T1J#<800`D+ M)6Q*F$4+E#$WPQVTO(L27K,&U7KB)O:VF:V,N1FS0^7]SO(!6G[_57DF\G`K M/2#RA.8CK[/175&FC+QB3G1NX5PW@1G\F=RJN6D"#\,6WK%H7H=W[&9I8S*? M<.US4`47)3R4V*+$#B5\2M"1U'13;8C`"5&+?E-!U0WW$@G$!W+H.<`&A M>1<8G`LH,S7*Z:=P\V]=YG>L`2AA,75H8QT&J/&G64^/WA;C9:.2SE!)=V@! M#VW#%B5V3*7&>&HR?T9K*?)1R6"HY+Y+DO$6V1=K/O]U/UH0FO<6MSZL*%-Y MBS7>NLSL,!9*6%T5V&AQIZNXVY7IH=I;E-AU5>"CQ8.NXONNXDS085MD0-`) MS0>=NP5>4:8,NCKF[C?6979'V%'"ZJ["1@6<;@&W.]M#];NNPD<%@FZ! M?9<`8P"RMS7``07.6<#DKOVK$FI>_#6#NZ]:"R#.*QL` MM'3:,N^&T<0D'D7"9?!4>*#G7>W@=6QS9X8B/ M(P&.[#L1UAEDWVJ`,\IM+KCOK1\N-9.[#UR1G6[P#SG5J:F6-W!FTT/'*ID. M&]H]9!Q#BRQ9$=CO@X$N`(.9$G810'@/J#GKC3L\%K ME+Y'Z^ARR4:'Y(.W;'2)3A!194P.Y5/Z!@7]D2?WXD#X+&PO=V]R:W-H965T-OWG$,]+A]? M\\QXP8P36JQ,UW),`Q<)34FQ7YE_?L1"B7-@V3PXX1]RB)2Y@9D=9C@3SZ6#PG-2Y#8 MDHR(MTK4-/)D\6U?4(:V&?A^=<KOC"2?B<%AF!#FF0"MI0^ M2_1;*H?@8;OW=%PEX"OF.P/`K(]`4/2UR)]"S%/(*`@8WD3 MJ930##8`5R,GLC(@(.BU^CR15!Q6YFAJ37QGY`)N;#$7,9&2II$5^;U;L96M*DHA$FB]9/1D0.7!QGF) M9!V["Q"NPZ/,-`%[+UX0*"GR)%56IF\:$`H..7Y9>]/ITGZ!Q"1G)E`,7!O& M][K(IB_C=HFP)F2BY,J1/A"W!FSPV!B%V+>-#N>_]B-AZ:=>)J@'+IO7]ZX( M6+VQIQ'A32*Z2<37B(Y=*);[[4JX8U9>(#Q MG8;IN!Q_Q*6$5R9$\)(A7ZNO0#%P;9A)LW)5G5<*Z8:TH`\5,U9KNU'$ND59^V\#8F0"@$6&; M\(:(J$V,_0&-N$VXW6UT_,,1=;]_">O^M7P%BH'(-PGW?"TOFSN8<(C12B<: M8K2UXNM,)Q9PW-X?"PGKL=!/:,6T8Z$YV"CBW>*_*1"U!1Q+-Z]FK[X`LBUK M_5Y=/\8EK)O63JU`,==,*T*](L-OP$V-J*,Q^`:TB6MOP/PC`9"P'@#M2`X4 M&ULE%9=;YLP%'V?M/^`_%[`$)(F"JG:5=TJ;=(T[>/9`1.L`D:V MT[3_?M=<`@E)(_(2`AS.N>?87.[R[JTLG%>NM)!53*CK$X=7B4Q%M8G)G]]/ M-[?$T895*2MDQ6/RSC6Y6WW^M-Q)]:)SSHT##)6.26Y,O?`\G>2\9-J5-:_@ M3B95R0R&U+BE,GB>5-)Q=8%^'ZC$Y;LN9N3 M$_I2)$IJF1D7Z#PL]-3SW)M[P+1:I@(X5, MDQ;S@!CX[3"T0WA035<2E'%8TOF0]\H6;)5MZ+:4![QP*!.6C,F(F!YCHO#)`QANTX&/ED/H=+RHCYK8)_B;R_?[^4;"PUPYU[5J' M\"Y<#M@^--0?.D?,".?3XPHN*UOP4+EWALX1,T7G,[#>)7/D'';FH?/+NA8\ MU.WW$.HB9H1C^PDX>+\N*UOP4+EWA,J(:1V''SJ>7Z-KP4/=L$L2=1$SPC&% M+37>:@\]MZ#6=/"A:6I[S.BT&_10>C*PW8+&^+ZJ;U'L4X<=):1]O\#, M6Q#Z#B=1G\O1[J97M;(&/;0]'=H>WGRC/.N8V\-&=#,:-:VR?ZV4GMA&$;7S>?S[1-`XG^.TNN=KP+[PH MM)/(K1T\*'3`[FHW%-T'S5C3W8"9I&8;_H.IC:BT4_`,'O7=&;A6.-7@B9%U M,QFLI8%II/F;P_3)X?OJNP#.I#3[$SLW=?/LZC\```#__P,`4$L#!!0`!@`( M````(0!@$PG]#P,``%$)```9````>&PO=V]R:W-H965TP)!/%%(U(6R5-FF:]O'L@`E6`2/;:=I_OVN`%\?CL\]]QHSNW\I"^N9"LEX%2)LN\BB5<)35FU"]/M7?#=!EE2D2DG! M*QJB5RK1_?SSI]F.BR>94ZHL8*ADB'*EZL!Q9)+3DDB;U[2"F8R+DB@8BHTC M:T%)VKQ4%H[GNB.G)*Q"AB$0MW#P+&,)C7BR+6FE#(F@!5&@7^:LE@>V,KF% MKB3B:5O?);RL@6+-"J9>&U)DE4GPN*FX(.L"\G[!`Y("29\H& M.L<([><\=:8.,,UG*8,,M.V6H%F('G`0#Y$SGS7^_&%T)T^>+9GSW1?!TF^L MHF`VE$D78,WYDX8^ICH$+SN]M^.F`#^$E=*,;`OUD^^^4K;)%51["`GIO(+T M-:(R`4.!QO8:&0DO0`!0Z&,K6WIWJL.6/81(_<<$KT!P>>051_B=UAB M`X%K*_@=4[=>;M]#R9HL#9!]Z!V9=$-++N!J!M8=0.Q"9Q*]?&T MS?A,+'3J[6(U.$3`WEK@>QV;%@8#C=]BANW*38;+JXCH*F)U%1$;Q,3TU6#B MND>A9P:`TML-T."N`9U66AC,)0.N(J*KB-551&P0H\:`T73TK@'P>;G=``WN M&G#GH\O3J\O3<#QI?69MUSYVGBFY.7K,IZRD8D.7 MM"BDE?"M/E:&H+B-MB?>@Z?W9B>^P`%LU'Y\B0/8K_UXA`/8MOWX"@>P>R'N MM`O`B5:3#?U.Q(95TBIH!M)<>PR9"7,FFH'B=?,A7G,%9UGSF,.O"X5O""2. MK(QS=1CH!=J?H?D_````__\#`%!+`P04``8`"````"$`^V*E;90&``"G&P`` M$P```'AL+W1H96UE+W1H96UE,2YX;6SL64]OVS84OP_8=R!T;VTGMAL'=8K8 ML9NM31O$;H<>:9F66%.B0-))?1O:XX`!P[IAEP&[[3!L*]`"NW2?)EN'K0/Z M%?9(2K(8RTO2!AO6U8=$(G]\_]_C(W7UVH.(H4,B).5QVZM=KGJ(Q#X?TSAH M>W>&_4L;'I(*QV/,>$S:WIQ([]K6^^]=Q9LJ)!%!L#Z6F[CMA4HEFY6*]&$8 MR\L\(3',3;B(L()7$53&`A\!W8A5UJK59B7"-/90C",@>WLRH3Y!0TW2V\J( M]QB\QDKJ`9^)@29-G!4&.Y[6-$+.99<)=(A9VP,^8WXT)`^4AQB6"B;:7M7\ MO,K6U0K>3!`6#?!TVM+$6:]?Y&K9/1+(#LXS+M;K51K;OX`OWU)9E;G4ZGT4IEL40- MR#[6E_`;U69]>\W!&Y#%-Y;P]?O/R\1?E>%G$__K# M)[_\_'DY$#)H(=&++Y_\]NS)BZ\^_?V[QR7P;8%'1?B01D2B6^0('?`(=#.& M<24G(W&^%<,04V<%#H%V">F>"AW@K3EF9;@.<8UW5T#Q*`->G]UW9!V$8J9H M"><;8>0`]SAG'2Y*#7!#\RI8>#B+@W+F8E;$'6!\6,:[BV/'M;U9`E4S"TK' M]MV0.&+N,QPK')"8**3G^)20$NWN4>K8=8_Z@DL^4>@>11U,2TTRI",GD!:+ M=FD$?IF7Z0RN=FRS=Q=U."O3>H<],9&R;,UM`?H6G'X#0[TJ=?L>FT1.[P:3?$45*&'=`X+&(_D%,(48SVN2J#[W$W0_0[^`''*]U]EQ+'W:<7 M@CLT<$1:!(B>F8D27UXGW(G?P9Q-,#%5!DJZ4ZDC&O]=V684ZK;E\*YLM[UM MV,3*DF?W1+%>A?L/EN@=/(OW"63%\A;UKD*_J]#>6U^A5^7RQ=?E12F&*JT; M$MMKF\X[6MEX3RAC`S5GY*8TO;>$#6C\S210*:D`XD2+N&\:(9+:6L\]/[*GC8;^AQB*X?$:H^/ M[?"Z'LZ.&SD9(U5@SK09HW5-X*S,UJ^D1$&WUV%6TT*=F5O-B&:*HL,M5UF; MV)S+P>2Y:C"86Q,Z&P3]$%BY"<=^S1K..YB1L;:[]5'F%N.%BW21#/&8I#[2 M>B_[J&:+T5';:S76&A[R<=+V)G!4AL MZ%8JNU'N_*J8E+\@58IA_#]31>\G<`6Q/M8>\.%V6&"D,Z7M<:%"#E4H":G? M%]`XF-H!T0)7O#`-005WU.:_((?ZO\TY2\.D-9PDU0$-D*"P'ZE0$+(/994FRE)")J(*X,K%BC\@A84-=`YMZ;_=0"*%NJDE:!@SN9/RY[VD& MC0+=Y!3SS:ED^=YK<^"?[GQL,H-2;ATV#4UF_US$O#U8[*IVO5F>[;U%1?3$ MHLVJ9UD!S`I;02M-^]<4X9Q;K:U82QJO-3+AP(O+&L-@WA`E<)&$]!_8_ZCP MF?W@H3?4(3^`VHK@^X4F!F$#47W)-AY(%T@[.(+&R0[:8-*DK&G3UDE;+=NL M+[C3S?F>,+:6["S^/J>Q\^;,9>?DXD4:.[6P8VL[MM+4X-F3*0I#D^P@8QQC MOI05/V;QT7UP]`Y\-I@Q)4TPP:&PO=V]R:W-H965T&ULG)A=;ZM&$(;O*_4_(.YMV`5LL&P?'8C2'JF5JJH?UP2O;13#6D#B MY-]WEED;=D@([DT29U^&9V=FW\&LO[T5)^M55'4NRXW-YJYMB3*3N[P\;.R_ M_WJ1^GV?B068O MA2@;#%*)4]H`?WW,S_4U6I%-"5>DU?/+>9;)X@PAGO)3WKRW06VKR%8_#J6L MTJ<3[/N-^6EVC=U^&(0O\JR2M=PWWU9]E)=?JGSW6UX*R#;4257@2@SDUI.HF\=5O%C0-7#/^IRJ'F0KB/SQCF`K2OM= MB=M+`+:&,KQN>;1V7B%SF9;$'TA,13)4>.Y-X@#6C0UV/)U-B2&OMG5C\]@M M;(L?H\3O20)3D8PI##2XSW0T)=[8$+M#X^:-8Y3TT3S/E"0H"=NTAZZ_[#)O MD$&,Z61*3,A\\[8Q2A98[<#M2M7F-,%EOUWNU@PB:/'I1$I,B$B18I1H(C]: MND20H`"9PAZQ0;6XATJ)"=6"Y`DEUSQQ/J#J"T+&/ZO?\AXN)29-OR1<*($R MW9J/IFM,8:1,C;/)7J'$)&4A04,)IHRY2Y>D-#'6`]Z=&8,JNH=*B0E5=X[0 M)5""5#/F^=UML>-Q';MKQGFW*8.*P9"9GJQ6;7+YW6E"+JU!L,A;D(.:&.N, M1]VZ"7:?XZ-;][W+I[;*4*-;?P'SB*0T,10A#Y:=MYELRG\G=QA#MP9?O+4V M+5:L-6/M/RHQ\90%]_#48X`'=?YB:*)Q&RGL]J]KBQI]%'A$#G'"<'W49IFR MXA[=%U1HW`95US&:"C6?4^'Z.-5=[J\>JHBA^<2N8JV!>]_*3B3)J,0L*1D# M$TLZG`<^,:^8]?V>+;GKD?0F6C&>OKO&`4,K-XI*6BG6&GI7]#:]J"L>]C9E M9NVN2<"&H\#O7%.WFN'U2\^C#V^)CO(EVEWC@*&9P^FZ]9)/S"O6FM%^N\Z$ M+DS7DD;F.!D+JM]\:/KQP]I>98Z'@(X'K?FXKI\LFFAD,"BTQ9?NQH<#(J`# M0FNP=%X8N23%B190=A-/N?UD>^-*33)&!GFL-7A7[I'E1"_KAE/8M\<7$TQY M\W0P=/+^$0WH-."HT7=V8=8/V%`QGC#ESM.YT,L-+F)8,4<-#UB!?&'*/>'1B"B"]7003C4R' M:3,5WM\,2DP(8JW![\#\HR=-0_'1DR:^X\%7(.?T('Y/JT->UM9)[,'OW/D2 M>J3"-SSXH9'G]I7'DVS@S4S[YQ'>Q`EX'^+.0;R7LKE^4.^0;N_VMO\!``#_ M_P,`4$L#!!0`!@`(````(0!LW=LJ1@,``#0,```8````>&PO=V]R:W-H965T M&ULE)99;^(P%$;?1YK_$.6]65C"(J`J))VIU)%&HUF>3>(0 MJTDTG-N^X]D6+F.:D'(S MM__\?GX8VQ87J$Q03DL\MS\QMQ\77[_,=I2]\0QC84%"R>=V)D0U=5T>9[A` MW*$5+F$DI:Q``A[9QN45PRBI)Q6YV_.\P"T0*6V5,&6W9-`T)3$.:;PM<"E4 M",,Y$K!^GI&*MVE%?$M<@=C;MGJ(:5%!Q)KD1'S6H;95Q-.734D96N?@_>$/ M4-QFUP\G\06)&>4T%0[$N6JAI\X3=^)"TF*6$#"09;<83N?VDS^-?,]V%[.Z M0'\)WO&C]Q;/Z.X;(\DK*3%4&_9)[L":TC>)OB3R3S#9/9G]7._`3V8E.$7; M7/RBN^^8;#(!VST$(RDV33Y#S&.H*,0XO:%,BFD."X#?5D'DT8"*H(_Z=4<2 MDB8RTK7C+!2W^*D M])N4P7'*O4N!1=<^\'K_4EQ5G+K6(1)H,6-T9\$!!GU>(7D=_.G%XD)5)?LD MX7H*U(W#B7A?#"07P=B4Z1_B'%!;F](6S= ML:$\1GTXC.>/46LJ)P%G6WO3P/!8*@2V=(\,]36NKA+A52+J(C1-6.NQ9K>> MA.A\OJ8$_^!V)0D;2@-#22JEG M.K6#AY(8VQE>):*6D#?CZ!]H4G#);I>2L"%EK&JI$"5UN`'U?5VU8Y>=KA)1 M2TBG0[ZF%-RC)&%#*3#V22'GE=JQRTI7B:@E.I1&]RA)V%`:&4H*F:C;%#T8 MEVW5/1QV#T<7A[5=DGW1S9_T$C:4QH:20@)UF[SF1V=6-S#A#4S4S6B:DWLT M)6QHFE]H"E&:_?'$FX"I8:F0L^9E MPW1Z-K>8TT%=&OUVPRZ<`G%(JV@?95^[[_<5_````__\#`%!+`P04 M``8`"````"$`D]$+G_4K```/I@``%````'AL+W-H87)E9%-T&UL M[)U;;QO9M>??!YCOL&$XL`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`A)F2?]#RW4OHVF/"4?W?WW..GM1?& M_5Q8:]#LOCL]W3_JN4ZWN]_K5A_=C=++ZF]/_OZWO_^M^F.G;QK*3>-^//P8 MG8UJ['LRC2?1<.#B3ZB].G?WCGN=-^YV:`X._[B_MPQ22#R?077ION3\?`B* MXC_/AQ-)60.T\ZOY"`8:N$&,SNT/HUF#ACS:[[G;7NJ!7H*Z@-@WAYU7AV\. M>X?[->R6>,QA$_H?4C<<@Z!^G*;LP9U%XP_\Q^A=W<(BOFYYR9OCH]>KO?W3 MMRZ[Z:?J6KO)&,LV&T(UT'$&PN:(0,N-XYG`>+SSO+7^[)D;H'AD=*J/0_OI M'$Q.HIMI,AJY6?2I>HN'-@.@`17=WO'N'WYW_&9O_[3[Q.W_\.ZP5P,3#CJ/ MT8$#EZ)=D=%.)K./V[Q\ZCY&HWF,36J[U`MQ-)]=)M/A7^+!O[GU[,>A=-S` M\\ER(0]*(?5*X?'Z&E9BX27KZRTLA_X_6[C\MLT7K9WU';LJALSO:7YY"[E) M)W%_-OP8CVIJJ@R*FR7N+'9^F2J6%VY<==?15-8SK=[6&:`OX':,B$DD/->/ M)L-9-*K>N;!@.C]+^]/A1(\"[S(YWXN1O2$^2!]G),C8['*:S"\NW>Q2#,8> M$Q-+.4P7-47A>>4^#%'C*M;*J1$_0^;A"\6R(:5VJ2-]&TUR1UEPB MN]A^T>P2R=;%9N^1IX/A&`T^!/TG26J4.9.KTY_]1Y4$!=,'^P2H[KT8 M_;;^X]7+9%Z]9<)S?Y`I_(&>QY MO7:G^^_WC][MUTAVW.VYXP/W^OAXK^NZ:.3J':]/C[M==W)Z?'#8JUW;/]H_ MQ8Y+#CM[;P^/#KN]TT[O\/V^V__CR?Y1=[_[;?69SI4Q[`T>11[MUANN?OX&0.DFMA)(4!_EDR7.1]OX@ND,7@F-7UY$NR:%/DT M]E[#$B^FD%8S'$%/.T(PV:R/."6UU0.+WOO^8U/`>`K>C-VV](_!`-SGWF.T MW]1=Q&-8?F3&,1I<#<<6@P3>_P M^*A;Y8[#H]WCM_LNW/QJ_^#X=-^%'WN=/]:=*ACS/1Q^?.2X]=8[Y=WY=:LO M/<+Q>9/@A*$`O'6OWO%C/+RXE/L8X3EAQ&`R"R*"XY$L=RQR.345(P?;'8R2 MZWNIF-U.]W?NX,WQC]T%M"'-G5V$S)S,FGQI,RLC=E,+##J#/\W3FU-R^3;'9^ MAV@?F=S?T^/8O8S&%Z@)X"J!E:8*CR2SHV%T-AP9B%4RAK`EU=Z7Q"WY+4$+ M>'Z.#PJ'.TNPA1=1>RQ1:CHLTGA=,N5]I4H7CIMF=@PSP> MV=3)-^'`]2=SY-KI!O[(\C=+QR9\ETFES#U:N9GB>LF-4< M\AR5+/1Q2.[,G2GU85[=K>25QD%WG>YWNE)B3N2N(L)8H--SK_9?'QX="=%8 M8]3CX7'-$F>W[F-MN>FG__NV<_J38.X>OCXZ/#C<[2@%L;M[_.[(N/WD^,WA M;D.8&(11>N,V M_=\)_YE_0VKT+PHCR?"V'_%7/QDA4PC[%0O8+],#O`E_RVXT&IY-A[KO/+H: MCF[\SQOZP7*\L?\!,YI,]>,W]I;9RX?N']!*:=M*WM.M`)[[QU__-X[$A"37 M/_[Z?YYB\%V$(W6AH,Y=SL],=G1?/QJ/T8:IV2L2R;.;-=?+B(B^O$I0E;&+ M)A.PZWW?EKN.SXA30+7E5DSU96M/IE*YTOXMEP-&9ES^&AJ9%3$94S,O9AJ% MRZ'WPPCAR6/Q'.(^)O9UU\/9)YS@_E4S'CN<[(WRLDJ:2<"*%*?#T=D MH^8SPT2&L^'X?!H1[LW[RK/8]H"4Q'\:@RV$!VY:PHKD!X+[PV/L?$:;&^C,5B5C82`J<,B"]!] M3!\'+W6/7%"B+-!P>4RR!&AQH8Y7Q)#&O040XA.<*?@WS;QJ%`37XXG:9#![TRO?LI;P9M+.$.`5_8Z3] MG8E$C4](7?G\8B_ZU,P6F78)=,:#P#P$,2'M";T\AW:! M0&FRYUOKJYP3;:YGH!QTNJ_8LW&X8('RDKH!YR"<)9(Y,Y9;0SL%4(K%W3+* MH4,&L?P7!!U7!#4R!Q;8\PPB0(RNT2=[W#AQV=N@ MO[3F%>H*[<6;3->(NFC]OI@-1#CI7,\':%ETH1CS>@A)SM`GY+@]CUY?!HC* MD&IU,8]?2V$)*BV-2SC1"S+PN!DHYGWM'/F2Q9U[L84!DFMS2A`<@^^368R2 M1"&^?>D=62I37@(C(4AN\3:):7/ M@R%>2\:V#2'9*P:/='C?4\>H)^ZR%*IT5$UV+=@2$]L_]M&><`(:OY9O.6"W MDSEN`28QDTK3O[8V,-D"%I*W`*/P*&"6%&*O@& MB^\N*).]^NX7&7`E&W'.R96%?HXS#I3I,`KB.JNE-5:&M4P*7$L`E%J>3!&A M#F@E%V,6P>GRS@=:C71:VJI&1"O#^H)BO!QUER29T#;H2DXIX$#P))0)^N`G M#!SQ!VCC$!^MV[\<0H)!TXN6O$DNG3P6P$9JSX>?O%;(S(JHU-([ZZ!_K.%B M%TRBO'W.Y4;K08V4XZ8S.4!X*\!?X^_,\A,KTXOR-3D3WLI'N!Y]6=>\Z+: MD"3TB'Q_:ASL=@[<16(\:C.V_I6$-:/$V^]6@(*?0D#%J9>2O_@[$"U[G;:1 M$WDFURZSTI$[CZ_=)1Z^[6X^T1XAKM<>^@//'-]R!@SSL0E-PM:FUW+0L4VW M85@;>:BW;V8A.?N3W!IXT=2)QCB-J!)%_)G'AO@\
'!NWV8V,U6T\OA=-;":`S['W`(Q?5_(L0J MN"6EB"7UGD6PVR,*J/023A7PBZAN&2545'F!\=!;1%KCP-T`1%=;JO)YK[`# M%D),E'PPWN9-N>J#*'XC%B+E%H_B);9&C"M742'#G^9C[QX:'C/F+JE60N[, M,_*^JWPBK*$J@+#1&:C9:TI6TM^>,W`TFTV'8-W4K('J57/I7:1CP"%(;V5Q MBL=5<_;?E*+)(!J"!8.7CUP7\%61)Z,TC=F0Z<=#'U2N*+]>TQU__UL)TR!V M0OABN8K2`L$C%B\HOR!!0#(4,!8Z_`+#;*Z?6`P?G<0"N@.N-Z]\8T->^0.M MH/>QT+'@[$T<^FPIXY6(H/AR+:9OPA\-V#AR\(DZ9A@!RCVPTV`!XL#J67;"*FL6)K7 MLT1-1YX.TP^F'=YA_:8S*E.5^:M2'3[-V0PZ%%YND(7(*S:T22JHZ8HFQU>F`E=(+LF=62">_ MVCU0*AF/Q?%/[\:13AV`^"`IF2JQ!:D;FR%4OD)L0:0[W5W72R9(Y=;S]=6- M=>6J.=4)^=[=`E7B67\,'@0(L?`HC\#N*%],?+!ZN'F0V6X;#<_- MX[='M+E26L2B:;E-^?-7,5NJ.\%=J9-5-!@X%C183./6*I?U2@*61406I5D1 MP:IW2B5;V0(E:,XCG%(E293"$10EJRG@&RPGLIFIY>?M%P^WG+*.H@`*&4G` M_59"?-E>9>:D-(*ISO.@$3R%X>V39;+Z9<@14E"&_\SS(ODQ2FX(LW._&G[@ M9!>,L@U**WV>0B`I..,`@/3'N87>!.DXJ:3E?1!0=NT=,?1XMFK)T1("`W?Y M55;,FHI^V409BFPX'\I+Y*SD->YF07Q[@8PYCLRWK:LL'E> M05UD&ZUM3\0TR%8-089(G>+D#X3W<:9/`E;!#@]DY\'^&J`?>26=,Y+M(DA9 M2.P(ETI=5/"GGX//%&C":0FU!"AP'\4V@U53O`=BV/?&L%KR(#\^Z!2)[.+' M-\O/^LM2XSW%6&N MZ>KF]NKF\TQ[W3--(Z5]TKB0'0E6!.:>X*VYYB65D,\=8:+5*4&.XFU30UXP MY5R5WH+X!5VE"__8;!@+$V^$4OH\ MG+IA1SA%PELBIA,]I#O!I%6-2"N4]U%>Q6[.;$KIW:U[8JW0Q61LR-GV+SE' MLEPN^"&'2%E<,$/#,;ZRY0*DNWV"VYP;M0+9(:LIA4PE+N`=RG-.CTX\FQ(* MDV*C`->'$^5]%1!U=&Z3"KJU7R1T=/B,M"5AR$2_?@TU3?-1\G9U+D%KYZ%%@8%/;C=R(Q M*>VWV`?):W\B:82/Z&`U' M`5BX_>&H,#=1R"@BR<9LMP=JH^H8G$`425?@%DL)@2NLR"+5ZH3R;K:WDF'' M2D+H6$%(BCF:Q]/)\PJ0$!<]2Y.5B(0O&*SBO7:P><<.S.,5`*$P49%,E2-, M"&56\/NF"24\.,[FHP;:@,"H9E5D#/KD9F^$KM+IJ'`?'$%+]!0Z.S"OU$.) M>\E-S84CHAI2^"T88:'+Q6!#[57[(Q283Y-/=OXLYL?$%2PL![\?D:7*4.E+ M<1:/$CADAP2YN]*XP;`1S"Z2*@Q9(EG1?[,D!NU!9IFD2:&;B&)T(*WLD[`% M[2-6&U,CE?V$KS0DO2`N(^(W$JHA'%4Z9(I;49TYNTU M`$=U-+D0Q>A9NR*M*RQT07SJM0TI"#`@/O))&,W'^5%#]75F%X0PT[^*8);L+)WI8)2DJ.U-ZR_*CME4_1P\-IT!4#-0 MVW65!YJ+GT[QA\FU=(HSZ)-I,J8\H&\5$FDHBRK:1'N\.>,DI=#)5P[C:R#P MYP]:#;'TY<@^Q2M*WQ!]^7-$K`E&NG@=C%]^G<]M=[KOK'!F=7W;6_2<9]'* M.LTP=@K'0=$@\5THD$S<;")86?:*Q-O9XD&REZF(P-G.=\@'8.5)3,#?B^X9 M?.P[9,3KGAZ^.H'WZ-NM#^:[2IG"CI8=@(K"N?1E^16!36=VM?N+7P5>V7CT0\938?V_`>`" MA+[8C/]:PJWAZ4E1.:N4:8:,D/,`E;P.NQ&2DH;7\@N%C(C_"&-D+_G?H*5E MP8#E8<`LT(,P/C^(7`"B81<+($'(A1!<"$-N5S'9*E?$FNFP0I1@I4J)MLP=RS#]>*YG-2FE)2J]`.`,^M9")CCMP4@31&'%%=IVVB+JWA`GZB* M0\PASE+J^9:R2LS]D&:P_%E5`_0*)K'>_"$*`Z9I;NYY'.__'OAM4LZ29K(4C5B=XK]@HT)XJ8(Y/%6 M:W/[A3P?\_[MP`G3XJL:E\F0C!V,L[ZVW=X,DERA51:6F?4+BL9CO[W]K+6Q M$QXSN5[`01/JJ\H)M@P&-#=/(M6NG=-D3IZ#[;=];_,RH:GH^<<;N'4[:"H% M21F]_8NR(2(M=-E&"[N:TSD4O`1B5\\<0.1G4?QVC5<"0OD`J[A9!`"43O`Y MFSCG]W.,[*UXVU[H%Z\05EK_/7&XO'-2>3U:K2OS*@G9[CT+W*5D)+2;^.K4$5IB!9D/)/6AH@\#KZPN M(YP:`/7CC6TSS3*G/D?P>*/U;&_5D&_8%AS$OIRG\> MM?LXG-TX/ON*R7^62;LQGB3GRAJ9HF/[A[(FRKG*FF]4M/,CQ-E3MDWQE;%F MVUCSG^/,%ZWU%QL_'V>^)G!'1(/._I_0]=3_,[720H..!@MZ` MS5URH.4Q`\=>#PMA1L=.&AWOFS)45NS(T]H;,O5T2!A@^S-%;ZEJ! MQ^5N[B;593TFN[@?.Z>G]/AU%QT.,@BWM>AM8@?_YR^7\FB"O)SS$/0R3O?P MF+)1+.*Z",8>!9F4Z07&UP)63WP9/^3QV61**SSFAX,98S\?VC=(Y@Z/AE,K.F MR7]![^4TU#"7@/I7M'P^A4)C,J'35"$?VLCRB%F7@*10*/64R"Q((7(BKHHY M/%6WM[=;VSLO=.A.^0X<)?[AZ,Q.$P@%2IE[GY/*20NCZ%[SPH#!JAI2_U)[ M:L'1DWM-U50_S/`I"EI>C2+*5+I],E+HT2S8%-=),UXE@W@$3ZHM37^73CI( M0LWQX\=DQ'&G>CY] M8EB8L-:@K.0F^*]>LT#6O%66?S?*)WXSFEPMI\HT!?QE)!!M0HJM,@]+5QYO M/-MI8=++UB.W#UEDIG.&\A(6T16R*PH$$IM;WF`Q2E[^8G1I%%/JSQ,]56EQ M_GYH"TK_\=__AWG;.=&Y-U&TLU%<%4MHH3YJDJ$D/D^D4$Y:Y$ MP,_-O.L;.U^9]R&3!_X?L'ZYWKHU`_'L6>MYF\.V'OKD_V/3=6?>(\=66NUL?F.]]6(S3W;ZQ_5@EODZ'T[U![6=>%TW MH7&*=#7'YJ89_<_E&%/VFXR?+;R5&<1B88(PK&&]"6\5[0O\GYMY6] M;&>'RX6[I\8]MOV",@:%@=:G]*O?L>&\G"2WUO/;=OYLZ<[;Y&I*>S?QQNG- MF=PBT1"R_@S9S^)%=\5`VMY]W!ARN4S-:J_GSJG"CE]'(#0+(Y@$40#JUQ8( MY72_U10\WT01//N7FH*-M6?M+QS%H)Y#&CYDP!Z2,N?PY#DG;\\6TYRW>'H_ MHUW)\^Q?S\\]"PG,?:XF3IBK#@2R^>A8P!\@6QN;?7_7"2++SGJ]/]6__IG>[V<]*/E9/P95[WPP^V[SRGJ)]`E\\2?N;D:SA81XV%[G;%Q"&7 MT7RNX6M528;8,SY@RVWSEQ)^.UK]>O+(,5@8-OOE97^+8J_M]7]IP/VEH^VL MYBW/R^2'ADSGM4+5G#'+1;8ZJ`K'[-;E1X*R7LAA?4:8PM!C7&LHW,_.Z4_L MG%Y)V:Z$R,-2]-W8CTPKM4SJCTN^Y7+*E^28TD_6\(TF$*`R?E(Q7W6MXZ)2 MN'KIK-OMO;?\4'J]Z=UD?_VU2)O;P%^'.[;+9^V;*3V_9: M/K5K/-LN*>%0>D[-$PGP?,Y'/G"$F-+FDA`;--1!Y8?*7LQ]PX3ODU1.7:]A MXD>V!@,!\I-QR8BU*JHVH%(<0X)*,YZMGP"^MU+7K`+`!I[XMY56_@)GZ:5S M#T8=%RG\G]D^?N;)>AG:JOC)6R[AQOQR'>QJMB]%`0B_Z%)0Z7&;ZNKGZ]M( M8#[_"713'*<927X(2"!F\SR8T&8GDOIN1OKPEI>7$),L*2/SJ"XJ#_+.VP48 MREM#?SYN/^=\>9,BMS#)A>O%B!E[4_@RF>>:X'N4F@"J'Y8I/R]LE3#%:YYM M[I15U4/RKS65M;UVZW?CZ+B$_571HCXX56_QJ4CZ-";J@OUPISZTJI2_82SLM^K/S3^?QIPJ:L&:/U&8L9+Q$!5AGH=,9JH+_[WANXV$ M<*^/]9$)K,[N_NF1TY>;WNF?O<[A4?T;?,>E;LT6[OXX91(BN2554HF+3P@& MX&'_`V0\R,>U4"L>)ME]+H,_^^48_!XX6N1XJ>I,(:EQ*9VK*AEVUU0Z+*-] M>:3H(W8,T>[+?=/QM(ITEALJK:;F:NQV/FV3LBXSHYHX;*.$SZUQ5?/_56>8 M#3PO-RZK#6/484K?AHO\<")2D M7=]RFX;.7(9+TQ(&?I03'&L?;M!JY4$.5J)Q)1V+/5;SO">*,%^"V5/:3P64 M]M`0@GRL8$WW/F>6(A^M>W-\\I8`@,+RSNM]]-;;D\[13U5=%_I(C')H'EI_ M]]6`;C;GLS\9\_R74T!W;'RY\H'Q@E]8^_"FY'6YI87C[,Q`^D8]!8P<32G< MMMYY>+C076ONE+9+*[*IZ(9@\!=X'SL1ICC`Q0QMK?&Q;R@SL,OCIRL:D9$/ MC!]*-1-;')1W3:LY!;179J@D929S=(,D8Z8HCWS]M$TN41>. M-(JXGX>88>S#?9P"LVS@M";/7@?IB6B@RFPD.0R/X2>0":CGFO.A%Y>!LC%! MOB5%(J"3!-24EO&3FK0I$_UB72F#^61"GUU-E=E\-DV%L6_+U$3H!?T8I2\N MZ1.0U9Z,VO.=%:R530!'Q7*HM;&Q]=P=Q`,+ MOE^-/E+0OA>K%W_M[W^S&8?9M'!S4Y-56]\&%Y7L$X9HE,`,IK)W]?&F5_JF M4,N]>;/;\CIU\3U\/R7^B"&U.Q;F<$;NFM8GAIS!5]J)%S3*Z>T[,TB/1\2& M5=IMFY#(LB,&ZB0/=?YA_QHG80$2\JZ*@22B5Q6GD@A8O&YE%UO"@TC-8!+M!(=,783=8EIXK*`8B=: MF/Y8S@:M`-,`J@EFKW!)3-OB\'\<)O-4:!0?,KB!2>CJ]_`S`9Q]U,PSP/%D MGE+.Z2_[7C]\JC!&+LR4A9+R/^5D3I/D"K5+WG`D$$GBF=,DY4.[!Z0+RS4X#M5AZW6^T7+Y38`7VPHR"RN2(VYC+F(XVOE`#"_1OU*0:'`LY8&_Y&C2^!<80_K'B5=,)-BN3W9W3[H-00$2A=L!7 M$?2UEI7'ULOUM$#JFGL'RWCQ*:P:Z=-^/@I%J\/6ZB\LIZ.AS^QFU;)H*VKP M6G^:USJ4H'M"],$WY*F!M>FC>&SZ'H,EA)0:U)L#C`;Q)4ZT`I4"8!URL33& MSU?1>MEKPB4"0.=Z-%O5F]2[KIV'DQW4(_U`J`2C>Q@HYWO@3+F!#Y'U:>ZL,*9.Z!&)YN4"FB8UH*L@EY*35\-Y!:OXI1PTPLA67`WZGWU/Q^C M[FE<]LC];BX5V,2D[]7[=X(:LK&+`I'V1/]5!<\3>K2987TM]%W/,F%[WQ`V6LJBT?J.0CPDO+^F:>P!U=_YM;3'V@@R+8S"_9]?]LQP\4D,N( M40AO(!;`0H7Q2[Z@K=SU#[@Z]$#]\>X#'WSA\!A5BQ;E#ME'VEL7%(!Y.88F_UM]=_0_;+G\J5YP^XE9YP M7O_RC#_U_W'),7OE/&?I*OZ@HV-SCJNP5$=#NI6]F.B*SQ<=Z:T:%OS4K;SK M[KG'-1Q1K[_FUH,;7%WXO=+&8,4&!54O9N7XU=\K'F_U\N)0DNK5W<69&YZMI'^4=;T-@2U!-]FJF`NWJ_7UJ*UJ81R+L3K_$]OH8RB"[A$4MVY&<1 M5:&&OKI_MU0.SJW29/&'+5.>KW/60D@<\M>PVU:VT_*C$;>D M5MKBD6O1W6Z47B[!8("X^9'WFL??\!(-*?!G/UEHW0E?TZA!71?-5<\*+A/" M7$"6BD6XDV]Y__M;,Q#_484INV/CSCLV[[QC:^D=H61&CK?<;T5*QG8M=[R\ M\"8PYCNK[[D.BN?6)Y84^]SZS).%\0C%0PE7&B7"\W5U+[<\ ML70OMSQ39YD'J%#"H#6WL>DS"=5-9RK4AJXU*]*,D^[BM+8YAW?R6QKT5Z;X MJA"%U^&I+Q)DR7W<90-"JI=/-6GC0(<\AY;-3&?5.S*-Y7[2T(WJU??Y](WJ M%;W0YG"H\*QZ,8/>+17_]Z''MZ?VX,7'E51^Z5E)V34E#LQ=T1]?&XC1+3[3 MM;VTC?9K`W%HGK9,E5))0;OZ<;9?&XB_FQZ0_O0SF';Y@O79=*CY2^2_*H;B+U&*4>77[5*/E=!BG1$)O;K6((P3L^<@J]C"7X-\]E^U5HE MY/6_E%KYVEG(D22GIHKU5:62#1.WT+1Z^B:E14PZH=+(SH'L-&[9R%B;"Y1; M_2_56T22Y>LTCZD\A0QE"!%:[D#S"OTA57/R8FG_1YX@N$<&K6>? M?"`<(6^HC.E>WKVP&'S,7F:!DA)9G!R.;[G5YY-\2T616W(G6?QOZ8#J^F'C M3I'/DFNI>ZT/3B(5/DE0O2T'GH\+^_)_!5KLK'IC)Q_VMXL+;*4(EKJY'0,L M/\M7)CT9U]>ME-8O/E&%HIH]7:4L^).29OY[<%D0OS3-0XZ7E`IY;YW!E6J< M+Z84TU9?UECB]!!.>8MK?(D;+&63I;.J+ZED3]U_6[B;6#NTOO\YR][$VH20*@;$\GT8VJ'ZK;4<6$.TT2#L67K=-4V+'LWJ8SK8=0 MH'K>M10HDPY'R8O5J]!-H?1;=7/5FYI%*N26%YSE_Q4```#_ M_P,`4$L#!!0`!@`(````(0`/IUH6`0L``&5@```-````>&PO>F9W=G5TRE]\_![[VQ8T3+PIG^N!] M7]?T:_?]X+ M;"_4N82+P)$1$MCQTV9]YD3!VDZ]>\_WTAK+;)_F6/38*N4;VN-OP) MNI@5U79UIFLW+G8X;*.K\!71$S_15NJP(RF;+OJ@[V3*SD6_ASBC@Y\8#6J<+Y?3(R'(YPZPI6K2YBCIVX<6O!&RU[?O:QAXAC"<@(9Z/'OU7S[(;9? M!@:;/LDU2"+?6R**AP6;KF;3A<7YC;6X87H),ED4!X1:UF)\!*$W\^FB>Z2+ MZ;1KH88%/QT+_3#"GXZ%6O!GT1FG63\UNP)9R--2#Y>7_??CZ70Z&9Q/)I.I M.1R8)B/Y/HMH+URZSRZN.#NC:1?!"!!,AY/IN0%`^N:$J3HI@B$`&(]&D]%@ M:ICPEV78XR/HFM.1KMJK!($BKQ($BKS*5CB]#C)_UE.@V*.XKQ($BKQ*$"CR MZKCC##Q6[E6"0)%7"0)%7F5UN0[[*A11%?=5@D"15PD"15[M;/*99>"I`D+\'P+!W8T M\FM7E[Z[2F%%&GL/C_@[C=;P[WV4IK`W='6Y].R'*+1]>-GC4J1:PNX9;)3- M]/31<6S MMLD>1FO;-+45\LM.WY@;^,-FQWLLK6FQ:V=-@SU6UK20M5&,F]R[@O"B=('I M>0^2+;Z%K[\.!BCB#7,\6TDPRT^X7\)W3"K373:DP`CEN+[_&<>,?ZZ*80HJ M/U>7SRMR)`#.:>">.9XXP)=07LU>\J&)OP&(AQH9!QMI]GKMO]QN@GLWMMCA M#::"7<4R;OENSL;2\CTK^\DX@/!4@0!6%CD""-`2`<"IB(HV_6!`LAG$0*D2]!]+)>28W$I! MY1&M/)1^07^%E9:0?EO13/(M!'I),[RI`-!*Y:$4JRK%$+=#3RLI@#<5%%@P MZG8SY`T.Y7QEA)"D"QA*1B`-5#'27522G`LZ2P#5C,P[G(>0H,!4I!H"P%$" M@3ABH&C\'5`,BD9@&@V*AF`*01B#3]@GJ">$$5(1!L"CI%>4\X2!,&*D)5BJ085.5(X@I5*9)``$:49$CJ M"54IDF)0E2-+5PQ5I4@"056&))X8'CE%]FC9E!=1:?UT\JKZJ?:\JBVD#@XM MFL#O>7.^>N(K1_`%6TN1I33N0=IX1!AKI]IC%'N_P2(3;[ARX((;ZWB#7NHY M],K7V%[?N<^P%.5;(\^KP[5>0)+7-[:#441X$%.I'TKKNM9$>>?\M,#2GHA: MR]FBOK8POQ498G&[-D)J06!Q1S4&Y#K#T'D(=-1%L.>JI@D&2>48B*O:]Q#J MFU\V2>JM7AHF#!BSY=*5!<[#_-<@H;)-39I/F^>S8\(K"&N1Y`P@).=ON+TJ M$/.]2""O+C>BLW.\VRN(-XBW?1>IS=^==L@6H=3>U/;9`!-DM@D&<(1%355P M')S*M$=TS`E?T:&:Q`A68=X61S0'O0VO&3@G.E84/3100Q>2T_/7K'6>$7N(^@ZGX6T'?,[!_2ZJ6/7 M%-6&/,Y5LZ++L2<9K:?Z#4:$UKG_=>X[87[M&"">KJE:P(D98IX=\0%[Y:OG MDAD#NT`>D0?YW(7;/`N_RHA.A[5=*ZKB5@E>810Y`=Z605(#]XT%":O$Y[$N MG?IEC)"JMTB/F>CWO$_B2ZF%^WZ8!X'M&ZG8+B+L&Y*[,,1[,(I=1@T?0.GM`&N.N\\7RXW1BW#W$'V(%*>!3,^<5LSZY*%NR6$(ZSQR'#$I91>$Z-\*!GE7$KI+S&^3(ASA(^`9D=MX'Y\:A`>K)0Q M:/'H.D_:`NZ<+`2)_0&'41E!-\]KWP[M-(I?-#Q>4X@3G3Z2%/>7*"HX$B48 M\%8&T`_PP&QX%K<&O'"&Q!C&"5T3,45?$.G!L_9-Q$!KCD:,/SP5W40,M.9B MQ*2*\R<9,1_#]:;PD)A+<>B6$?')"Y_`<6@;XWS8IH1%;$2%8`9$1 ME<.=^WHD%$0A+2D0$1]X*$5L915+&/^PXQ-XB=-VM&#U@47F`$&;_R^?R MWFO&>XJ/E&=W91?K`2!JZ:[LC9_>%1_.]/+U7]DS,2"8LF_]Z'V)4B9BII>O M/^'#1J`7PZW:D&X^)?``"_BM;6)OIO_W9CZ>7M]8QMFD/Y^KS6UEXK[R1N:@B0BYYUQYX%#)B.R5JI>^+],]+YF7(KTS%V M)6M>#O6G5)0U6&SR(E?OK2GQRG3Y95>)AFT*&/<;O6/IR;N]&-B7>=H(*;9J M`G:^!AV.>>$O?'!:K[(<1H!I]QJ^C<@C729T3OSUJDW0CYP?I?';DWMQ_*/) ML[_RBD.V89X4V_S#"YXJGL',$0]G9"/$"[[Z!6X%$$2V`@PB_SN%>0PQBM^' M,7^?0CZWT_:U\3*^98="?1/'/WF^VRN(-(,T8#:6V?L3ERE,`\2:A#-T344! M%O#IE3FN)T@C>]-T>:;V$9G.)[/[8$I![FVX5,\Y6A(O/4@ERI]:1#LK;1)V M)O!]U,_#VTVFG0E\=R84_#XF\/5HVD0],<76JT8+L'P%".WA10[("=*TO7@):8@:E3)LE0 MXT[S,9_V,377^'"S'L^GMW:3+W3+%D](R+$9.W3K]H+F&A]NV>/Y]`9O\3FE M&=/A(1`Z591#N&@CH<: MET]WO+J1*WFSXPDO"NFEXH`=+(74]W?[EKSKE?L'T-S6;,?_9LTNKZ17\"V\ M&DSN(-(W]<&S>US8:,98UT; MI>=MOLO.;QOMWW_\IZ4V*JODO$N.^3G=:#_34OOR\OMOSQ]Y\:T\I&DU@@CG M4XOZ1GJ-GGQ2FIX&OQ-BDO19KLZHM.QXFIZ_/)*'[%*VT4[;1\*=DN+;^^5IFY\N M$.(U.V;5SSJH-CIMU]';.2^2UR/<]P]CEFS;V/677OA3MBWR,M]78P@WP8[V M[WDU64T@TLOS+H,[$+*/BG2_T;X:Z]B<:I.7YUJ@_[+TH[SZ>U0>\H^@R'9_ M9.<4U`:?A`.O>?Y-H-%.%,'%D][5?NW`7\5HE^Z3]V/U=_X1IMG;H0*[+;@C M<6/KW4\W+;>@*(09FY:(M,V/T`'X/3IE8FB`(LF/^O,CVU6'C3:=CZV%/C4` M'[VF9>5G(J0VVKZ757[Z'R&C"85!S";(%'K?U%OCF6DMED.BS)HHT&X;Q1S< ME7D3!#X_@YA+R[#F`VYHT42!SS;*=+PP]-5T\;@J,,5J:>&S#0)"/2CIJKD8 M/MN+9X-[8,!P0G?%N&J>FY2)2_/1?XQ@OD,HZ&\)&)U,-:B MC=N##4:9@+\*>J.!E#".2I@AWU_,V>)Y\AU&];9A;&3@=\F)$J`""C1V67.EG)+X0-,]``3JQG)`EA_!E@@:,D" M6N#0`I<6>+3`IP4!%LA2K8A4-QB+2![=8HAS\2WFSZ5[\%&9%G/;](O1U'G8AW\[D);5]Y5G";XEZ52>M!VWEW09"EHA8(E81DO3P2C!` M>D$3Z/)?R6$,*3MH.V[F[\D"4BEHA5A*0[//D' MZ"YHHON<#'E$;NNNJ'/;NKNZ>"SAM\0MW=NZN_%#EHA8(E81DNXBQ7O\+4W0 MLNZF1==X9&"MN[=6.WW"M,B*Y?89,K$\EO!9(F")D"4BEHA5A&0&O,?S2,`C(8]$/!(K$=D3D5,]OE09F()= MOX["7@-Y2#20TA.,TTPA8V7-#)HON7P8CT=\'@EX).21B$=B)2+;(E*O`;9@ MIB;;0K)"VT!(:0N+N$T4S#;H3H''M^'S2,`C(8]$/!(K$=D0D>`-,`3S0=D0 MDGO:!D)*0Q#!>?(TFUK$5)>/X?&(SR,!CX0\$O%(K$1D3T`YR1.Q`SOE-\7$ M9>2Y0A#SB\TC`(R&/1#P2*Q'9 M%)%&#C`%L\YK4^:])S\R*]R*\IZ(W(ZAKG>9>H^I]YGZ0*K7QSH94R%3'S'U M\?UZ67F12`Y0'O-.27GR'+`-9)H7JG85DE_,G$<@]Q'(>P3R'X&"!E),XY!' M(AZ)E8ALCT@M!]B#F:AD3^]1CPS:,UVN]!581-WA&==`YN8&C-=4-HW,<1#( MC?BJ`($4P+1$`/GRD"4BEH@EPJA[V;4B^R`RRP$^8")Z[8,Y_]R#K_\O91L( M71G1M5T##@>X#:`8L!Z/^!UR:S=+ZD/M@]S)D`,B#H@EH#:A:T+RP!R6L]>X M_&ZU(&/(;I@K"WKCS'F`<1OF]ESH*N\G[!URRX*N\N[U(8]$/!(K$=F*8:FZ M>2-5[_WKJ('0"_/65I9,Z%9_X7(;1#4C>,3GD8!'0AZ)>"16(K(IL-P,6*-, M@B7@D M5B*R)\-R=3@CU/>$;ODVD$(LAT=<'O%XQ.>1H$%PE\:NX21!O]PWUW"@`,HG M72`XNW5)WM(_D^(M.Y>C8[J'6]''XEA2@:>_\$N57^IS.J]Y!:>VZC\/<$HO MA3,N^AC@?9Y7[1?10'?N[^47````__\#`%!+`P04``8`"````"$`MRK+"=L% M``#-%P``&0```'AL+W=O)[BO*Y.A!26^!PJJ;VH:[/GN-4Z8'D2=4ISN0$G^R*,D]J>%ON MG>I6I%^Y/19D\'6'<[^X@2=&[>6/8 MYUE:%E6QJSM@Y[".FF,>.V,'G&:3;08CH+%;)=E-[4?7V[A#VYE-FH#^SB>*;2<$L1-':,UGXS`W^6UI;LDI=C_5?Q MMB;9_E##=`]A1'1@WO9C2:H4$@6;3J_I1EH2]>7W+MO5A M:O=&G>&HVW=!;CV1JO8S:FE;Z4M5%_E_3.323@F3'C>!5V[B=AZ&P\']P^C[ M)GUN`J]HTNV,W.ZX?X/)B)O`*S<9W=X35X0"?W";WG>[XK"`F_E:)G4RFY3% MFP6+`+RJH MD91KYJ;&514+5-!9I+9+':QTX.L@T,%:!Z$.(AW$.MBT@`/!B?0@L)](C]K0 M]'#<D%QK3T-\;(1IJ\0F)R,\@*X/X!@D,LC9(:)#((+%!-FVB!#GXF2"I#2SZ M^U9(O<%`C6G.1=>2%!*1I$%6!O$-$AAD;9#0()%!8H-LVD1)$H:EE.3EIQ/^ MQ%%U$Q@.=,Y(OYV..[Y7(UP($39;&F3%2*\G?@!\H9$E[(Y'JG4@1&B]-DAH M6$="T[9^4*UC(4+K39LH*4(%W9`B5:LI,M+KB\$O!&GW<*SV<"E$V,,5)P-A MY!N:@!.VYZ"/F+6A"0V?R-#$AL^FK5'R@8?B#?E0M9H/(SWP%[]FL)M5TUAP MT:AY]+JK.^TG<2E,1%J72[(M5X)TH9ANJ,E&KD;)T1=5B2H^ MT>HB7.*GS:&LV3FO$+7*$I%4!8A88;KNO;G`42);A8BD=X1(JF)$K,OZ(L=/ MFP9JI'2S_?UE3H]%6G5R!)%B:2T0L1,B.UNPABW5"E5R8#XBZ14@DEYK1%(5 M(I)>$2*IBA%)KPVB1J4F0_?6-R3#MN*PQ<,8YO2$!V'!PD6TX*@/NZ36KZ+^ MLV$Q??;\NOF M+D-?K4RNXBO3?/1*&\Q\A4C6AH](UD:`B"W.RX]?U,AF(2)I'B&2JAC1)ZM3 M#!WZK,9*=],WQ,HWW^U8&?KBX>%RU6=/#_Q<&J\0R2+R$4E5@.C:$P0ULEF( M2)I'B*0J1G3Y*8*?-@W45.GN^H94V69<6=E\?WY](?82GI'B*1WC.B30FW;LDC9I22[Y,I)N2<+(B?O8_```` M__\#`%!+`P04``8`"````"$``'Q,@]4)```-,@``&````'AL+W=O/[;MO[5AZ.FVI_ MU_<&HWZOW*^KA\W^Z:[_UY_1IYM^[WA:[1]6VVI?WO5_E,?^'_?__,?M6W7X M>GPNRU./(NR/=_WGT^EE/AP>U\_E;G4<5"_EGJX\5H?=ZD1_'IZ&QY=#N7JH MG7;;H3\:38:[U6;?;R+,#[\2HWI\W*S+H%J_[LK]J0ER*+>K$_7_^+QY.7*T MW?I7PNU6AZ^O+Y_6U>Z%0GS9;#>G'W70?F^WGJ=/^^JP^K*E^_[N7:W6'+O^ M`\+O-NM#=:P>3P,*-VPZBO<\&\Z&%.G^]F%#=Z!D[QW*Q[O^9V]>C*_[P_O; M6J#_;LJWH_%[[_AD-CTG]02^5-5799H^*$3.0_".ZB?P[T/O MH7QDG+S]'RBQWU-=Z1N;/[P(RB/:U*4P@S\NAOK:DL=H'][NXU* M#5)D];W^^;9Y.#W3;[/!U!O-QE.*\J4\GJ*-"MGOK5^/IVKW/VVD.M4&\740 M^JF#3"3&&;^Q]J.?VF\\&5Q/1V./^GJNP2OM.!%'BG&FI:EVH)^Z)?]FX-]< M>]>3=YJB@=((I!Y-<_/C\VUYK:;TBW8Q-#W32X^%5+^<;6S8/,8Z*X+5:75_ M>ZC>>C34J,GCRTH-7&^NHG`^-*VV&?*S!*&'JJ)\5F'N^J06/?LC9?6W>^]F MZ"P@!#$JY5CP3[ M'>JI,$H]ON\%`Y'3=Z1B"W8)7!"Z(')![(+$!:D+,A?D+B@,8$E%8^!W2*7" MW/7I7TFTZ=C69M'8J%FM-;JV39:M2:L?D!!(!"0&D@!)@61`&Y2U MK8\F,N$M@01`0B`1D!A(`B0%D@')@10FL<2@IVR)H5;0L:^J)UU@_/(BJB+9 M0FEB)]*-DTBM49M(0$(@$9`82`(D!9(!R8$4)K&T4[L*L_HXGTC*VM9'$R.1 M@`1`0B`1D!A(`B0%D@')@10FL<28.6)\/)%4)%LH3>A!&+/]S$FDUJA-)"`A MD`A(#"0!D@+)@.1`"I-8VGE4;5^02;6YK1`C(Y<0!8A"1!&B&%&"*$64(
QQ*K-+$0AH@A1C"A!E"+*$.6("@O9 M0JK*UA3R_&2E-E.N6!J9*08H8$>Q"A%%B&)$":(4488H1U18R%9&U:JF,BK% M)A]:`CU=]DYD+\3(3C'/33'M**H%XLA9%R**$,6($D0IH@Q1CJBPD"VD*E5- M(=]),5W9FF)I)#(L/4`!HA!1A"A&E"!*$66([(J5FU^(0H118AB1`FB%%&& M*$=46,A6\;):W\=:GY&97UCKHU6(*$(4(TH0I8@R1#FBPD*V,FZM?WYR][&> MUXA>&=&UC+'#,5K,Z\M7H>D3_V:TG;"/! M4T82/&,D5CFCIMM.GPN^6CO8LJIR_0)9=74O+2^4GB3KF%;F<[)J*Z^^^='` MV<8'$H7U"AF98[QMBZUBMAK7@?UN5<$M93<)GC&JOZ.HIYF<4=-KSWE:!5]N MOKRPW@^K2OT"675A;\K:(-7$.5FU5?/81P.GZ`O\-@H+%C*2?(H82?,Q(YVL MT\YDA>`INTGPC)$$SQG])%G-L':RJL+_`E7U/D%:7O@->B]9M95^[/88#22& M:*H=))LBM(H9-:GJ>9..\=_VCV.G["6Q,T9FIEI=AO%OAK4E55N`"R35.P93 MT@:1I-SEI:^1UZ*`D5B%C.3&(D9B%3.26`DCL4H92:R,D5CEC"16P:BVLI11 M.7*!,K6YO=70B(9PJXQ&8UK*C5'M3H;H&#*2@14QDO`Q(RD^$T9BE3*26!DC ML M:/1>LNI]2_!<1FV; M7ZZXV*C;?,S=? MKN[*PU.Y++?;8V]=O:IOE6GUOK]M\F[DZI*6;ABLSNC+K MNN*/YNK4KL*?7S_N5M[:KXCTD(] MX"Y.#73&OYI_IN3&+BWH"78^0'I^M?VPO3OZ&/]E]53^:W5XVNR/O6WY2`-@ M-%!?WQ^:S_F;/T[5"TTP]$E^=:+/\.M?G^E_NRCIJ&8T(./'JCKQ']2A8?L_ M):G25=TF;=(T M[?+L@)-8!8QLIVG__3X;0S"8!O9"PI?CN&^8N_?;CQ_6%\J>^0ECX0!#QC?N28A\ MY7D\.N$4\1'-<0:_'"A+D8!7=O1XSC"*5:,T\4+?GWDI(IE;,*Q8'PYZ.)`( M/]+HG.),%"0,)TA`__F)Y+QD2Z,^="EBS^?\+J)I#A1[DA#QIDA=)XU67X\9 M96B?@._78(*BDEN]M.A3$C'*Z4&,@,XK.MKVO/26'C!MUS$!!W+8'88/&W<7 MK!["N>MMUVJ`_A!\X;7O#C_1RV=&XF\DPS#:,$]R!O:4/DOHUUB6H+'7:OVD M9N`'PJ.I+%5_/:(>00C"C2C<"J9(II`!^#II$0N M#1@1]*H^+R06)_@V&TWG_C@`N+/'7#P12>DZT9D+FO[5($U5D(2:!#XUR;@W MB5=T2/E[1`)MUXQ>'%@T(,ES))=@L`)BNR%P(K$["=ZX<]>!OG*8A9=M,`_7 MW@N,7*0Q#P4&GE=,A?!`M%(&M?[*$BR5Y=#*KCP4A;K,M2.&S'B(C`1O7'A> M.S\?5]TOE`O,I(:95@A#&2#]#4JP7!4UVO;8%J`>TK"H^DM+L)*N!E=78)O4 MQF%B=PD][B\EP::4KA3;K[X\8)75>>6.&X^A1^^O4-G*%-`5TTO'C,FX[KT9 M)-B4TI6VEZ7)J]+#AT%^WXML90KHBNEE9I^7`%#]S2BT*5:6VG8"N<=KX]33 MCVK6T-!I83J:=S@:E!B!3HC9-3/*DL51(R64H]G-&0J*+(!=6VV=LF0Z6G0X M&A0109415S5=LCB2>_@_YDAO_;HC73(=+3L<#8H#&7>-)5Z6+(XLB1",;\]1 M.Q("6R8L_`Y'@T(A:*="6;(XLN5"#T?M8`ALR;`([(["0#DD&A&VHZ+"R.;,G0PU$[&4)=,O;1XGJZ,,X.X:!D M4.B&H\YDD"?.5C+T<-1.!L4$LJ:CCG-"."@9%+KAJ/.H`"?_MJ/ES610S1H: MUF1HGA:*:T)QC$XQ.^)/.$FX$]&SO`*$<#"NJM7U9!?*_XAF?;+:02_@!Z_Z M!:X-.3KB[X@=2<:=!!^`TQ_-P0XK+A[%BZ`Y]!TN#U3`A4%]/<$%$&PO=V]R:W-H965T&ULK%M=;^-&$GP/O??7S79P^GNF5@6;U^R<4U/LU@]4SVB MJ.M?OFTWDZ_UOETWNYMIGGB^FD/2QW#\M-LZMO MIM_K=OK+[3]^NGYK]E_:Y[H^3)!AU]Y,GP^'EZO9K%T]U]ME>]:\U#N,/#;[ M[?*`/_=/L_9E7R\?NDG;S2R=S\O9=KG>3?L,5_N/Y&@>']>KNFI6K]MZ=^B3 M[.O-\@#^[?/ZI779MJN/I-LN]U]>7WY>-=L7I/B\WJP/W[NDT\EV=?7KTZ[9 M+S]O<-_?DGRY+V>7,V2ZO7Y8XPY(]LF^ M?KR9WB5757DYG=U>=P+]M:[?6O'_D_:Y>?OG?OWPVWI70VW4B2KPN6F^4.BO M#P1A\BR8_:FKP'_VDX?ZO/VK7C\]'U#N`G=$-W;U\+VJVQ4419JS MM*!,JV8#`OCO9+NFI0%%EM^Z?]_6#X?GFVE6GA7G\RQ!^.1SW1X^K2GE=+)Z M;0_-]K]]4,*I^B0I)\&_G*0\R]/B_*)+\L[$C"?FP\2/7WW6WTDG3+4\+&^O M]\W;!*L-7-N7):W=Y`J)G2(]C4&COY,(VE"2.\IR,SV?3G#W+>KZ]39)T^O9 M5]1BQ3'WD1@=L7`1)#REK00P`]^!-*3[`:0I"Y%VE[MW@+\+-"^T"&+(62@+1'%&TO@!_"F+%A0I>`4K@<. M>H_X$#(0EX@BCC0_@#AEZ8B["]XSHI=V;@0>@MRT2B**)S21/./.X[85!6LZ MC/A%NPB02B+JVK@)>6W:Z^<@>N)>IRR:%"-:([L(AZ!!(XDHGM1NA2>]KQ$% M:SJ,"(T"I)*(NO:EOC9IE*'/G*@19=&D&-$:E68=#4A)1/!.0^KA(7;0F MY"`A4PA5"M($R)Q%E48JE?0>#Z]P]WSO(*W5N='*1[F)E8(T6?)I0?;])97T MKJXX,235"J#*3>RB-`%R7$%@;)]EXY9J,805/32`)+VP:@U17BT):;+DLH;L MB$V0L%E+L@SITEY:LD.4)RLA39:L5I`]4EHV9LE)>G5W[EA0-Z7]ZZM=*4@3 M(+\5!,:6EFU;,F-(E3:;6[6&**^6A#19,EU#]O)T?X,RUN`_(:0!5"M($R+X%@;&EY2X@F3&D2VN/ M;4@>Z2T M%&V#L'W]_LFM%_JHH7,H2),]J7-D8>=PD%0K M[!PJ2A,@YQ:KBNQEC%K<`,3FS1C2:EDS]E%>K6&B/11DIG,<65MA@^@28%=( MM8:>X0E(2*M%SFW4HL]))QXX,VX`4BV&8+YB;5EO=A-%GU60)DM&;LB.*2WW M`TF6(5U:WP_Z$TPV1'EE):3)DF,+LD=*R_XN.3$D2QM`528A12`W76#D$:I+ MHWW70;AW7]K"=C$?-:BE($V6'%FH161''*%R-G8AHX-4:0O?.?O2^BA/EG-U M^FNR)W6$/.P(#A*E#:%*09I`I".,V+5YV!$&NJ]`F4``56YB M%Z4)F(XP=M>&K2)G2)?6GI9\E%=KF`A(DR6/%VH16;JU$[M'SJU"RLB0WK7^ MA,;*#E&>K(0T6;)J0?9(:2G:+#>&Y*X-H"J7D"9`5BT(C"TM.[Y4BR%<6ABR M/-CE MKK8(H4I!FH!I"2-K6X2]PD&ZMO8-R1&W#!E(PI&I;VI.4C_*U'28"TFS)K86T1VI+T49!AF1M M`Z@J)*0)D%L+`K1OLPMZ=>C(TZB")AHN#&$E>QBSE+P:B4&6]_Y5NUE:"0?I>[1'C7B4[_&:VTD.7X8. M[R"AA(+TU2)V_I%GE&7HWP[26MC>'(_R/5&S0RY9IR/UH6A3GQ["-RMNCR[* M`*H4I`D82Z:%,N+<5X9>[2!L6+&';+?S48Y_I2!-EDSVPWN(OFVS:C$D/,9% M>:A2D"80L>01'X#*T)$=I-6RW=9'>;7^UI%+LLJ/J\7&*ARG2X#EYJ59A%"E M(*U6Q)%'?+8M0W]V$$;\VCJWW=9'>;4X5_C9%F^Z*K5H(Y"MG7B0ZM*8+E$6UG-[/<#] M6[SW98G7>+NJ!B/G&.F2!R,7&.DT"D8NW4O!=J0HKBH<9B!U,`(&.$O$1L`` M'3TR4F:X3A8=R3'26;^]3@D&V+N1;#E8XS-39*28@T'W4<%F*_#Z,UIF;$Z* MD>X[B&`.6.-$')L#UCB71D9RS,%3F-@(YN!926P$=PJ7CHU`:WSPCXU`:WP\ MCXV@VOBL&QG),`P^O/`]>4`, M1Q6C140-HV5'!:.;!?7KF^%0"_S&XF7Y5/][N7]:[]K)IGY$:YF?T3/\??\K MC?Z/0_."1H=?6C0'_+JB^]]G_)JFQF\%YO0.P&/3'-P?N+'9\/N-`8``+\;```8````>&PO=V]R:W-H965T M&ULG%G;CMI($'U?:?_!\CO8[0N7T3!13"N[D3;2:K679X\Q M8`5C9'LRR=]OM:LQ765H3.:!&::/BW.JJNO8]/.'[^7!^9;735$=5ZZ8^JZ3 M'[-J4QQW*_>?OS]-%J[3M.EQDQZJ8[YR?^2-^^'EUU^>WZOZ:[//\]:!",=F MY>[;]O3D>4VVS\NTF5:G_`@KVZHNTQ;>UCNO.=5YNNDN*@]>X/LSKTR+HXL1 MGNHQ,:KMMLAR665O97YL,4B='](6^#?[XM2S,(7Q997375MIU".`^)#C4OO:4' MD5Z>-P4H4&EWZGR[,@\I9#V$"(J00\0\ZB$>2.IU005>N9"@GIGP?<8>,8NNFR8B\'E'K1E@/H\%BR$))!#+ MV2R\T2^PFTWZXVJ@+J(U$#YKV00Q0*27RHMP%R%M"%*$V<^H4!?Q8K!>3A`3 M=<5@25[CVJQ;"Z-9R-I0WEXGW&%ZF!6P-Y`"4\X+3ADA2%E$G#2N(FDAQ*4K MNMTMR7(87285H:SN$HSA::>LP(SRC+4\0JYGV;(F<0W%!-'2V"F$[O(1N@K, MZ,X9781`NT-GCM)[/PV1Q( M-,@VON]#I!5"I2C',J381XI`?S-SSS=:HC&F@I"59ZTQV!H3$0[&I>2(I3'E MJ0#E5>,%H+.9`H2QH73S#.UOJ``Q6D$0\[L)J6[Z8==?`U#^RJW&\T=OH_SY M5!<(LE?`-$D1+"_34&_>F^N4O?*M\>S1Y4SVQAC6R4>,G;SIEA.QB%@&I+`& MH0J4EXU7@,YG*A`^RUTB3'N<"+&,V5!?4\0LA@).9"`29Q6`\U_Y#I!5""\'\V6YJ`?HRV=."=4FB058)&,<"D3H*EE.`:1BV M015`E)\HAKJ*;0C!O#<)$&32'+B;QB#/8+8621\9!A!U<,6UR,5--'D"W+:QT(2S59P/,C?6=W8#V M2W///3H8>O1P-R`&R5_E;@U")*AO"LTVLDOHT'PDL\ M.D03)3=+`=NKB0:9*MA^7]^'2"N$2H"^,`NAYE($8^].0=15K"`!-VPX(;D[ M84=@U$F+BH/?J8HK>QK/4?"`H,SK7;[.#X?&R:HW=48BX"N^_K_]^Q.RL41`BRT+FI%&H^Z9YQ`,1)7$*`E%U=_W=6PG7IB>*JE?BN)P?,@] M/M<+BZ]O96&\HKK)<;4T[='8-%"5X5->79;F]V_AEYEI-&U:G=("5VAIOJ/& M_+KZ_;?%`]&JY79 M1^3*M'ZYW[YDN+R!Q#$O\O:]$S6-,@N22X7K]%A`W6^VEV9C?"_T5SQ M(ZKSTQ]YA,7P@U.1$(!EO:Z+";@;]JXX3.Z;UH_\:/&.67:PO3 M[4-%I+#@]+Y#30:.@LS(\8E2A@MX`/AKE#F)!CB2OG6OC_S47I>F.QGYT[%K M`]TXHJ8-P)X98/]T=0>S]WI MQQ]@SC3@E6EXHYGO>Y/9_XM8U)'.X%W:IJM%C1\&I!9J;FXIZ0$[L&%BN+74 MB-[L__(:3"8J:R*S-*>F`38V$)#7E>/Y"^L5)C5CG(W.L67&EC/(#!+9G0KL M52!4@4@%8A5(5.`@`!;8TGL#,_TKO"$RQ!M>U88#@EF*$9S!A^Q48*\"H0I$ M*A"K0*("!P&0C'"?&.%"6)[W'\\$&06=)F9B/)<+W5`.Z>4^.$ILMCVE-T-# M]AH2:DBD(;&&)!IR$!')$^^))Z2.3S8.D8'>@Y6D-\#Q)HI+C/0SEWI*[Y*& M[#4DU)!(0V(-233D("*22_#(4@O]/#&$W9G!B]A0Q)WTS;-ER-!..XIXDV[9 M\>RY[>BRTE.;.^TAU#AN3L&3+OZ[1$2VBR(>K,Z"74ITMY3D M.H-=;!@]\I!@[!GBT+::S52[F$9W)M)48TTU8<@0R8.H(QD$,RX9],0( M.+YQ)PA;=H(B2G#4W862Q.`P1`@.0VAP[/%TK*S/H38DTF1CC9/(LGIRQ!&2 M,>2<)CE##VV?C$ZG(CO&("4\2K5;QA+3PP<*\>$0S8_M>DICA%Q&"!"'AES& M7&903CA$N@#.F8X2S`-7H7<*\4`'=Y1?81P]+\*>S1?^32<,9QV8,J'KIO(" MLV4L,6P,\H9%>\\A$NW7U=R=*,T;M?S&4&Y81#5-EVYHHRN<.1 M)H)[#51&(T?O9/3*4*+Z@K:H*!HCPW=RWYK!,_8HO0ON_`"V5QBOX+$?P/ZH MXW!W7'?SK?`WY$[YA+]Q`CBGZCH;-X##FHZOO6`-=>D?;+P`SBV`6_TWPYWQ MEE[0GVE]R:O&*-`9:AQW?5736R=]T^);MS0?<0NWQ>[?*_PZ@ '(]@_3YC MW/(WY`OZWQM6/P```/__`P!02P,$%``&``@````A`$_*!`JJ`@``5`<``!@` M``!X;"]W;W)K(H"#'B-5.9J(L4__A^?[/&R%A:9[12-4_Q,S?X=O?^W?:B],F4G%L$#+5) M<6EMDQ!B6,DE-8%J>`U?N-N7*WHIF%9&Y38`.N(3O?:\(1L"3+MM)L"!*SO2/$_Q/DH. M&TQVV[8^/P6_F,$S,J6Z?-0B^RQJ#L6&;7(;<%3JY*`/F0O!8G*U^K[=@*\: M93RGY\I^4Y=/7!2EA=U>@"'G*\F>[[AA4%"@">*%8V*J@@3@BJ1P)P,*0I_: M^T5DMDQQO`KF\6*UC@"/CMS8>^$X,6)G8Y7\Y5%1Q^59XHX%[AW+;!DL5N%L M`@GQ&;4&[ZBENZU6%P2'!B1-0]T1C!(@?ML16''8O0.G>(41Y&I@%QYW<3C; MDDLP!X^!:X^)>@0!T5X9U*8K.[!3=K5UJ1Q\8"@3ORTS^Q\9!TXQ7/OD MXW#>\WIECYD/,(L>,3((D.D&'1CV8#F@O:ZM!TV0AD,U7=J!6^F^N%T$^F10 MAS^XA(RG2SGP6*J+^/X;'@\X94->UW)Q!!G]_82Z56.!+C+VLGQ[Q]RXGMP, M#CR6ZB+77C9CWG9\K/_IQ:T:"W21L9?5*R]^BODFEUP7_`.O*H.8.KL)%4/; M]M%^>.YCUUFOX_-DWPY5TG^`H=;0@G^ANA"U017/@3(,5G!@M!^+_L6J!C*' MR:8L3+/VL82_%X?.#0,`YTK9EQ<0)OW_W_J`(``!X'```9````>&PO=V]R:W-H965T[%R<(FG[D M!>'+\3GWW&M?5M>/NB$/TCIEVIPF44R);(4I5%OE],_ONXM/E#C/VX(WII4Y M?9*.7J\_?ECMC;UWM92>`$/KL#B94-]Y"_JU7GCFQ:G$.GN;W? M=1?"Z`XHMJI1_JDGI42+[%O5&LNW#?A^3.9<'+G[Q0F]5L(:9TH?`1T+B9YZ M7K(E`Z;UJE#@`,M.K"QSNDFRFR5EZU5?G[]*[MWHG;C:[+]857Q7K81B0YNP M`5MC[A'ZK<`0;&8GN^_Z!ORTI)`EWS7^E]E_E:JJ/71[`8;05U8\W4HGH*!` M$Z4+9!*F@03@2;3"DP$%X8\Y34%8%;[.Z>PR6ES%LP3@9"N=OU-(28G8.6_T MOP!*^J0"5Y_:+?=\O;)F3Z#=@'8=Q\.39$#\FINDK;87,QY)O2R%X*G6(A)LT/BYPZL:\_>5)W_6" MNZ8"A\C4RRMG!P?OV9<#P5.I0^34RW+*BU[2^;M><-=4X!"9>ID].X5A'H5+ MKZ6MY&?9-(X(L\-9D\(U'J+#&-RD>-.>Q^?9IA^/;/@`XZGCE?S!;:5:1QI9 M`F4<7<&!L6'`A84W'60.0\IX&$S]:PW_(0DW.8X`7!KCCPL09L.?;?T?``#_ M_P,`4$L#!!0`!@`(````(0"<&=A:$@H``&TR```9````>&PO=V]R:W-H965T MC[^V^7W>[QW%R M,QV/VMVR6ZUW+X_C?__KRV]WXU%_6.Q6BTVW:Q_'/]M^_/O3G__T\-'MO_6O M;7L8P<.N?QR_'@YO\\FD7[ZVVT5_T[VU.[0\=_OMXH"/^Y=)_[9O%RO5:;N9 MI-/I;+)=K'?CP<-\?XJ/[OEYO6R;;OF^;7>'P/Y)\L32^U8?`_7:] MW'=]]WRX@;O)0#2<\_WD?@)/3P^K-69`81_MV^?'<9G,FUDRGCP]J`#]9]U^ M]-[?H_ZU^_C+?KWZVWK7(MIX3O0$OG;=-S+]8T40.D^"WE_4$_C'?K1JGQ?O MF\,_NX^_MNN7UP,>=X$9T<3FJY]-VR\14;BY20ORM.PV(("?H^V:4@,16?Q0 MOS_6J\/KXSB;W12WTRR!^>AKVQ^^K,GE>+1\[P_=]K^#D9J1=9)J)_BMG+,0#(V%Z=)X`&.(9W4%AN0%.>:%-4DS3JD:;"B+ M;>P+;E);$TO;1QAOI,`5>),7)-3,XY2D=YQ5I8V.$;G6^`CCB9A(GAGJV)GKC;QPGAKQEV"2WO.0U];(\O01 MQA..)$_*L3-YDA>1"&DNEGVEC>#=AEAFL#6QQ'V$$2>M_O6"1EYX@#7"$B$3 M-:ZV1I:GCS">]R'/^_,3@;QPGAI!?&PTDTR$O+9&EJ>/,)X)2%TAH,J-2(4D M2WF"5L;J6"XX&TN>09P]2H!I4P$6U,!#/BR"R MNJ.?%S[$R9*F7"&R6IIX7LQD7F@KL+'9$["W-B[4/L39D[!<@3VYX84YT1#/ M"S&AVEDYLK8C($Z6U$60O44HSE3IA-P(LAK"T#:N27;+HU^;CGY>V(X!69(8 MCVS\I6KU'J!:%.`JAA$(M6&E&RM+A!O(Y34?UX>`P$6?#"(W:X MM;%*K6HT#O([NGT:)QP1KY,(AVJ5:H@1EJ]HM;'R">N.T`\W4V\+QPD+`?LD MKJ%,I1KB-*6H&BN?INZ(7QY-IV^<)JG"R9F8:@WQ,M%`G*8L\<;*IZE]<9JN M8'&:I`>GT]3JX=/4D%N>=1I`#8,X`:KQ'@$Z')B=OT>ELQ%17@S$RDLN:Z&S MLK6009PLE72/[">YIP7`CY:&_&@%4)/Z$"=`9=HC<&FT=+7WF6F(1TL6X]1: MN6CY$"<;48X+WN]2JQS^LA-UL#)6R`.[.%W.#Y7/LA91<>&J5 MAAIC(`QMJ2:YF%#MK!Q9[>N.:CTC2QNU*^2%TF]T$*%<;QZ(3945::M M$#IK)77$V3CVMEN0%Z0P5V!/;D1>:(CGA9A0G5DK1]:'>*@CHI^[&6A MZ!D(<;)Q38H@LKJCVQ\UKJ.,;!X1O0OR0KE1D?69B7UB9:R.Y86SL:%F$`MU M?AT55&YX7AB(YX684.VL'%DM>J&.Y#'1FYZ?&,J/8*O%BR>&W'B:CEYB,(B' M-J)ZER2&53T_,<0^K&'+GZ:P<6^TKW&'DI#&_7HN5&UDQ9G+G::S` MQE8\6>^>:D,5=@3V[$&M002PPYH5J-CXZJ/"@=;QC$$X,T1I*] MOR`QR(]@JR&6&#.Y].O]CGH;P9R-6G.H0:!C$"143+LCNZ M(?+)P:'JR.-C(%08FWC)3.X7XU9NH\;I";$Z'I]"ZXBW+310;H\I:P;QT2)J M0]:?C*J%Q!]50SP2?T))UWE?4X:\B/A0WRTB!:<8Z14FHYNU3<,XF2IR)X>+5V2?4X:!A2V5#MF:2YJ866LD'MV;;CU/[RR M.AN3JPV#&'LZP9:AOF`'JMSP)6,@1-Q236[%WJ-V5I8L@SA94=PIU&1]YA8. MERKE^C80LM0C*Y7:63FRVI=*E8'L<.%RN%>X;?[Y8"^*&+5>L!='!QB?24H`;BGO84F:W\Q(O_F$+SF?F#\1;CB>'E^=82XJ6F+B#O6FD3XH^ M^/XJUH(GA^^/PI8RO0/K:*S1TN!;F[!/E>*9XBN22$N&)Q?U5B986:C"D3YH M:7"U)]:"N.$>3:P%,8AZ*Q.LK.A,*[0TPY4IF6\)HH-[&;%Q$(/AG2OH@QC@ M*D*D3PK6^,XU;"FQL*(],'QT=`P>C3^&CODI$ZPHW.<*1Z[0TN`27:P%:P`W MUF(M6`-1;[C%7\9'08>8)SB*VM-2BMB76$C1+*9"&[&OJ)3%<#QPY6=B'QXN M^[\M7MJ_+_8OZUT_VK3/T*_I#7TMLQ_^76#X<.C>(/VX\M\=<,U?_?F*?^MH M<6E]2A=*GKON8#X@=!/[CR)/_P,``/__`P!02P,$%``&``@````A`'V5KP2& M`@``AP8``!D```!X;"]W;W)K&ULE%5=;YLP%'V? MM/]@^;TXD"9I44B5K.I6:9.F:1_/CKF`%8R1[33MO]\UIH@TU<1>#+X46,>;G->Z@8R^@*5WFX\? MUB=M#K8"<`09&IO1RKDV9'8WLEM&J18B]K MZ5XZ4DJ42!_+1AN^K]'W>WA),=O1-;Z=-G(_.OL@$L-FZ3WX"]U@SB]4/W09\-R2'@A]K]T.?OH`L*X>[O4!#WE>:O]R#%5A0I(F2A6<2NL8$ M<"1*^L[`@O#G[GF2N:LRFJRBQ6HVCQ%.]F#=@_24E(BC=5K]":"XIPHD24^" MSYYDOIQ*PD)"G;][[OAF;?2)8,^@I&VY[\`X1>+W#:$3C]UZ<$97E&"N%C?A M:9/,EVOVA)43/687,#@.F'A`,!0=E%%MNK('>V5?6I_*+@3&,LG[,O/_D?'@ MC.(X))_,5P-O4`Z8ZQ%F,2#.#")DND$/QCU8CF@O:QM`$Z2QJ:9+>W`G/12W MC^`Q&=7AYGV7F/%T*0\^E^HCX?B-VP.[;,S;G;@;S.C?'>I7G0OTD7,OMV^\ MA(,?#H8"4\(GJ&M+A#[Z0YU@JP_1X;[9)KX;W\:OTVW7I6SX@/=`RTOXQDTI M&TMJ*)!R%JVPR";<)&'B=(N9XVV@'=X`W6N%%SY@M\\B!!=:N]<)"K/A%[+Y M"P``__\#`%!+`P04``8`"````"$`.>Y'D>P%``#H%@``&0```'AL+W=O&[;%Q*:[0F"P18:'=,9^*,S]M6A>#T/?[;O:54?3P-,]QPR(HGY^Z]A MU9?@*,@\.'.B5+9GN`'X:S0U*0UPI/A"/]_K_7#:F.[B8?XX4/DSD"7#_3&@?;CW2O!/=';A4]^)7LVW>Z= M*RWX0*A[,?#^E59\`'SR`?#MS@5LF#KF))E#[M+-2UAL"NB,AL50;-==^V[` M,@&3^VM!%IWM$SDQE^RJX^Q^;W)A5HG*$Y'9F'!IF+<>*O)MZ\R6:^L-JJCD M,0&.L=6(G8@@)4-D0QU$.HAUD.@@U4&F@UP"%M@R>@.E]3.\(3+$&Y%5((!D MEF:$B!!#0AU$.HAUD.@@U4&F@UP"BA&P9)`1+A3+[04O:H*,@J6MU,1*331@ M,>3A,1;.7`W9C2&C&8A$B,2()(BDB&2(Y#)1/(''!_*$Y/'!A4-D8.W!HV(T M`*\<'G3/I3%D=`F1")$8D021%)$,D5PFBDMPRS_#)2)#71+9!9PH3QQ[II7. M&"2&A8A$B,2()(BDB&2(Y#)13(')5DRYOXQ(M)H[)ZOQB;)#)$0D0B1&)$$D M121#))>)DBC,CI(HV5S(<^.#:X3(J`YPHLZ^OIN,0>/L(Q(A$B.2()(BDB&2 MRT0QA73!\HY[?_9)M)H[)]-^LD,D1"1")$8D021%)$,DEXF2*/0N'TB41*N) M,N+21I:V`SM.IM1#1KP%;3D\>V4[ZB,@&@-$$<2()$@V'6-()^/!ZX6GRF9C M@)#-9:+80+JJ#_A`PU4C.'+!Z6F3T#/=\2C'&Q\+H4#NB"*!6%].FJQ8H"DJ M$6C22@6:HC*!)JU<(!JEVD"ZK!^O>YLU9>PUALY^P)$+3DLVN.K,['B4LQQS M#@6:*BD2:$4+9[ZTM68U%@'3F$2@23D5:(K*!&+*]MS1*C(7`72,:A'IOV2+ M6#/^\`@[R7"JRY>@A<3!F!N/#!<2X:TXZ^(4YQCRH!(EY[2:WMDLRG4DY_A` M]NI%JB7B49[#EMQRB9SC,O0=DMY2@I53(3,I9P)-%9:+@>Q]5.[-;=*8R5[= M\`3>)D=3>!\W351`%6`_4LM)[SYYE%).3,N9M"(1Q2=]]CA;J&49BXAI4"*0 M7$](.A-1WZ\G>8Q:3Z0MDSWZ;_7$F[OIS@.;(:V>M)1W/$JI)SYPFO5(:+%Z MLEU/6R^QD)'KB`LG$,:37W MJ-;*CKQ&P%ZHU!Q#WO1`CGB41XK\;;MR%]IZCH7,=/U$(+GDD'*F*MO.2E/. MA0Q55ITCO2!V[L,M'WDATMH!@:"QDAYBVJ3NIBBQ,X<811C%&"48I1AE&)'# M-WKWM%%A_K##-';TTE3=L=I5YW-OE.TK.2B#1;Y=CYB=X@6//C21D(7.ES[T M7#>XO1#'?MJ(<.5#UX-'I"L?VA;,X?SPB6X"FDY`SA5OQ`>.#T<'6"=P?7A_ MQOS)\Y_`(OR/P//A5?(&G_OP-G6#0\:L!L<[A7/&:W&L?B^Z8WWIC7-U`'MG M=`OMV$DE^S&T5[J5/K<#G##2KROL-``#_ M_P,`4$L#!!0`!@`(````(0#@3*V#$@,``,,)```9````>&PO=V]R:W-H965T MN$A*,Q"7B=RDS4 MVX3\^7UW<44";5B=L5+6/"'/7)/KU>=/R[U4#[K@W`00H=8)*8QI8DIU6O"* MZ9%L>`UO9=:I*&HW'E[1BHB8N0JR&Q)!Y+E)^*]-=Q6OC M@BA>,@/YZT(T^A"M2H>$JYAZV#47J:P:"+$1I3#/-B@)JC2^W]92L4T)NI_" M*4L/L>W#2?A*I$IJF9L1A*,NT5/-"[J@$&FUS`0HP+('BN<)68?Q33@C=+6T M!?HK^%YW?@>ZD/NO2F3?1`(;*1\0>I^A"9SIB?>=/8&?*LAXSG:E M^27WW[C8%@:.>P:*4%B^]R$R1 MD`A:8\.UN1,8B@3I3AM9_7,O0TS&.T>M,WRWSI/+T6P^GH3`]4X0ZA*QNFZ9 M8:NEDOL`F@4H=<.P]<(8`I\7`DD@=HW@A,Q)`+EJJ/[C*HJNEO01*I:VF!N' M@4^/"3V"`JEG!K;AS`A&9JP'IG+C#%V:Z#S-Y",T"$X(?/KDHVCAXSIFAYEV M,#./Z`D$R'"!"(8SN.R$/:VM`PV@AGX83HU@2^V+VUK@>KS483(^KQ(R'DZ% MX#Y5:W'7KML>T&7=N'C3HCED]':'HE>?H+7TM;S2DCBF!U\&!/>I6LNIED4_ MKIT:$RCRVUK0JT_06OI:7NG[$%##Q5ATG^Q@.I43XAWOU,F>S=6[>JS;$4<[ M+?J*)N<[+?S0Q+#H([9V:)Q1=#0EK"*(>/SVB`(G0[JEIKZBLZGGEN9;K54G&UY5]X6>H@E3M0\SQ:`Z9*;>$W8.1#>0. MNU`:6*+V9P%_EC@LC/$(P+F4YO``S-3__5K]!P``__\#`%!+`P04``8`"``` M`"$`0WJ^#H0"``!2!@``&0```'AL+W=O*\:`O1F!9R M^@R.7JT_?ECMC7UP-8`GR-"ZG-;>=QEC3M:@A4M,!RV^*8W5PN/15LQU%D31 M7](-XY/)@FFA6AH9,GL.ARE+)>'&R)V&UD<2"XWPF+^K5>=>V+0\ATX+^[#K M+J31'5)L5:/\'$WJMI#7.E#Y!.A83/?5\ MR2X9,JU7A4('H>S$0IG339I=+RE;K_KZ_%:P=Z-GXFJS_V)5\4VU@,7&-H4& M;(UY"-"[(H3P,CNY?=LWX+LE!91BU_@?9O\55%5[[/8<#05?6?%\`TYB09$F MX?/`)$V#">`OT2I,!A9$/.64H[`J?)W3Z2*9+R?3%.%D"\[?JD!)B=PY;_2? M"$K[I")7G]J-\&*]LF9/L-V(=IT(PY-F2/QV+IA$P&X".*=+2E#&8?T>UYS/ M5NP13B@C&KG*P=P4`Y5":E M-QHN(6YD@O/YP!\SB)C9"/,/<604(><;#6#LQ6)$>UKC"#I#&N=B+'V>^7"I M3V$H]B&"91N:ROEBJ,>16\Q\+/E^G0/X6.H0B9LT'A>8D['!=%@ZW@,S2-(]+LPGYR'/TA.GPZ-CQ,Y^OX+-OT4\N&%[C2 MG:C@7MA*M8XT4"+E)%EBD6W\*,2#-QUFCHMM/"YS_UCCMQMP^B<)@DMC_,L! MA=GP;[#^"P``__\#`%!+`P04``8`"````"$`/$L=-,0"``!+!P``$``(`61O M8U!R;W!S+V%P<"YX;6P@H@0!**```0`````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````"<5=%NVC`4?9^T?T!Y;P.4=5T54H40:#1(&$GH^F2YB2E6@QW9 MAM%]_6Z(*`EU4;4WQ_>4?;<-Y)X M='%CM*3"+,,Y9Z1OO!)IW-E?OU@SP0LB%"6R!1),]HV54L6M:E M/[F(7PLP;%M.4>0TQ0IN:4]I*KCD2]7R=BG)+;,>M,!=1-*-H.K5;EMF_=.* M4IP3%X3M)P'+E[DBA`E+1,`U>9^68JIS(<#G#0NDL]^J>]RXJQY6A0Q41]`;RF()\(9]5U::\[OSM#@.<8Y82 M%.TOAQ*&-QE5)/L,&$Q"RZR(@BI"R=XTRQ16AB*%%2G[2B*^1"$TY[[0Z,S]V)BB* M0_>G%G-5Q="#,Y^#6J0%]9`;!@MO'ON#B8>&WL`+XF3NZ<'?T,C_[0V1$T7> M!WK7:!SZP;A4=;UY@)Q@B))R&3M^$&LM?(=C%]XDG$WA;/#LC#V@3V=.\*C% MWS1R!-2/[O8#\CJ(O%])J7L&=S[_':V)T^2B&#]!YVNQS;2=0YZ4%0V)PC27 M*,`".D\K_LY(I'CZ@AY*!OLDI7&,]I2/VJ1RJ*6@J M>\R!EJ*I\9&!ZY3&U#J94Q/*7F12Q'P(__MA$#L>YC! M(B]%W!5FSR0[8-X'RF=C4;V-=J=WV;YJPXM0V[/,XRMH_P,``/__`P!02P,$ M%``&``@````A`+?_JS4R`0``0`(``!$`"`%D;V-0UG7UAF]\I*\+P_/.92+ MG6Z23W!>M:9"),M1`D:T4IEMA9[6R_0*)3YP(WG3&JC0'CQ:L/.S4E@J6@:%/3II:A;V-,PVZ MIVPICN'4WGDU%;NNR[I9KQ']"7Y9W3_VHZ;*''8E`+'#?AKNPRJN`"9Q/?HT6Y,GF>W=^LE8D5.YBDA*9FOBX(6UW1^ M^5KBL37<9Q-0#P+_)HX`UGO__'/V!0``__\#`%!+`0(M`!0`!@`(````(0#Z MP-;3N@$``-<0```3``````````````````````!;0V]N=&5N=%]4>7!E&UL4$L!`BT`%``&``@````A`+55,"/U````3`(```L````````````````` M\P,``%]R96QS+RYR96QS4$L!`BT`%``&``@````A`$&PO=V]R M:W-H965T&UL M4$L!`BT`%``&``@````A`+!=UVL)!P``@",``!D`````````````````'!L` M`'AL+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``&``@` M```A`&`3"?T/`P``40D``!D`````````````````H"D``'AL+W=O&PO=V]R:W-H965T&UL4$L!`BT` M%``&``@````A`)/1"Y_U*P``#Z8``!0`````````````````1CP``'AL+W-H M87)E9%-T&UL4$L!`BT`%``&``@````A``^G6A8!"P``96````T` M````````````````;6@``'AL+W-T>6QE&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`.+>FFD3!P``/"@``!D````````` M````````C'<``'AL+W=O&PO=V]R:W-H M965T&PO M=V]R:W-H965T&UL4$L!`BT`%``&``@````A`/=W%/!'"@`` MY#,``!@`````````````````V9(``'AL+W=O-`8``+\;```8`````````````````%:= M``!X;"]W;W)K&PO=V]R:W-H965T!P``&0````````````````"QJP``>&PO=V]R:W-H965T M&UL4$L!`BT` M%``&``@````A`'V5KP2&`@``AP8``!D`````````````````V;@``'AL+W=O MY'D>P%``#H M%@``&0````````````````"6NP``>&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`$-Z MO@Z$`@``4@8``!D``````````````````L4``'AL+W=O XML 13 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 14 R9.htm IDEA: XBRL DOCUMENT v2.4.0.8

4. CONVERTIBLE DEBENTURES
9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

4. CONVERTIBLE DEBENTURES
NOTE 4 – CONVERTIBLE DEBENTURES

On March 24, 2014, the Company issued several convertible debentures to certain accredited investors. The total amount of the debentures is $269,100 and matures on March 24, 2016 with zero percent interest rate. The debentures are convertible into shares of the Company’s common stock at $0.10 per share. In addition, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.40 per share.

The debentures were discounted in the amount of $131,705 due to the intrinsic value of the beneficial conversion option and relative fair value of the warrants. As of September 30, 2014, the aggregate carrying value of the debentures was $172,034, net of debt discounts of $97,066. The Company recorded amortization of debt discount in amount of $34,639 during the year to date period ended September 30, 2014.

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for long-term debt.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

+ Details

Name: us-gaap_LongTermDebtTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 15 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T M,#5A.6%B,S0B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I% M>&-E;%=O#I% M>&-E;%=O#I.86UE/E-T871E;65N='-?;V9?3W!E M#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-T871E;65N='-?;V9?0V%S:%]&;&]W#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C%?4U5-34%265]/1E]3 M24=.249)0T%.5%]!0T-/53PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C)?0T%0251!3%]35$]#2SPO>#I.86UE/@T*("`@(#QX.E=O M#I%>&-E;%=O#I.86UE/C-?4U1/0TM?5T%24D%.5%,\+W@Z3F%M93X- M"B`@("`\>#I7;W)K#I7;W)K#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C9?1T])3D=?0T].0T523E]!3D1?54Y#15)404E.5#PO>#I. M86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/CA?4TE'3DE&24-!3E1?159%3E13/"]X.DYA;64^#0H@("`@ M/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I. M86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I. M86UE/C)?0T%0251!3%]35$]#2U]$971A:6QS7TYA#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/C-?4U1/0TM?5T%24D%.5%-? M4W1O8VM?5V%R#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C-?4U1/0TM?5T%24D%.5%-?1&5T86EL#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C1?0T].5D525$E"3$5? M1$5"14Y455)%4U]$971A:3PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C5?1DE8141?05-315137T9I>&5D7T%S#I. M86UE/@T*("`@(#QX.E=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/CE?4U5"4T51545.5%]%5D5.5%-?1&5T86EL#I.86UE/@T*("`@(#QX.E=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@ M(#QP/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC'1087)T7S-E,S4R-C!F7V0S-C)?-#8V,U\Y,&(W7SAF M8S0P-6$Y86(S-`T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\S93,U M,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M'0^)SQS<&%N/CPO'0^)TUA2!#96YT3PO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^)S`P,#$U.#DQ-#D\'0^4V5P(#,P+`T*"0DR,#$T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO3QS M<&%N/CPO2!#;VUM;VX@4W1O8VLL(%-H87)E'0^)SQS<&%N/CPO'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS M<&%N/CPO7)O;&P@=&%X/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$ M;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)SQS<&%N/CPOF5D.R`P('-H87)E3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R M=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0-"D-O;G1E M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,V4S-3(V,&9?9#,V,E\T-C8S7SDP M8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'1087)T M7S-E,S4R-C!F7V0S-C)?-#8V,U\Y,&(W7SAF8S0P-6$Y86(S-`T*0V]N=&5N M="U,;V-A=&EO;CH@9FEL93HO+R]#.B\S93,U,C8P9E]D,S8R7S0V-C-?.3!B M-U\X9F,T,#5A.6%B,S0O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N M/CPO'!E;G-E'0^)R9N M8G-P.R9N8G-P.SQS<&%N/CPO'0^)R9N8G-P.R9N8G-P.SQS<&%N/CPO M3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,V4S-3(V,&9?9#,V,E\T M-C8S7SDP8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^)SQS<&%N/CPO'0^)SQS M<&%N/CPO6%B;&4\ M+W1D/@T*("`@("`@("`\=&0@8VQA'0^)SQS<&%N/CPO'0^)R9N8G-P M.R9N8G-P.SQS<&%N/CPO'0^)R9N8G-P.R9N M8G-P.SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)R9N8G-P.R9N8G-P.SQS<&%N/CPO M2!&:6YA;F-I;F<@06-T:79I=&EE'0^)R9N8G-P.R9N8G-P M.SQS<&%N/CPO'0^)R9N8G-P.R9N8G-P.SQS<&%N/CPO'0^)SQS<&%N/CPO6UE;G0@;V8@'0^)R9N8G-P.R9N8G-P.SQS<&%N/CPO3X- M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V M-C-?.3!B-U\X9F,T,#5A.6%B,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z M+R\O0SHO,V4S-3(V,&9?9#,V,E\T-C8S7SDP8C=?.&9C-#`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`Q-7!T.R!T97AT+6%L:6=N.B!R:6=H="<^*&EI*3PO=&0^ M/'1D('-T>6QE/3-$)W=I9'1H.B`U<'0G/CPO=&0^/'1D('-T>6QE/3-$)W1E M>'0M86QI9VXZ(&IU6QE/3-$)V9O;G0M2<^#0H\ M=&0@'0M86QI9VXZ(')I9VAT)SXH M:6EI*3PO=&0^/'1D('-T>6QE/3-$)W=I9'1H.B`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`P.R!M87)G:6XM8F]T=&]M.B`P.R!T M97AT+6%L:6=N.B!J=7-T:69Y)SX\8CXF(S$V,#L\+V(^/"]P/@T*#0H\<"!S M='EL93TS1"=M87)G:6XM=&]P.B`P.R!M87)G:6XM8F]T=&]M.B`P.R!T97AT M+6%L:6=N.B!J=7-T:69Y)SX\=3Y2:7-K(&%N9"!5;F-E6QE/3-$)VUA'0M86QI9VXZ(&IU6QE/3-$)VUA'0M86QI9VXZ(&IU2!A;6]R=&EZ97,@=&AE(&1I65E('-E2!I;G-TF5S('1H92!I;G!U=',-"G1O('9A;'5A=&EO;B!T M96-H;FEQ=65S('5S960@=&\@;65A'0M86QI9VXZ(&IU6QE/3-$)W!A9&1I;FF4Z(#$P<'0G/B8C,38P.SPO=&0^#0H@("`@ M/'1D('-T>6QE/3-$)W!A9&1I;FF4Z(#$P M<'0G/B8C,38P.SPO=&0^/"]T'0M86QI9VXZ(&IU6QE/3-$)W!A M9&1I;FF4Z(#$P<'0G/E!R:6-I;F<@:6YP M=71S(&]T:&5R('1H86X@<75O=&5D#0H@("`@<')I8V5S(&EN(&%C=&EV92!M M87)K971S(&EN8VQU9&5D(&EN($QE=F5L(#$L('=H:6-H(&%R92!E:71H97(@ M9&ER96-T;'D@;W(@:6YD:7)E8W1L>2!O8G-E6QE/3-$)W!A M9&1I;FF4Z(#$P<'0G/DQE=F5L(#,\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=P861D:6YG+7)I9VAT.B`U+C1P=#L@<&%D M9&EN9RUL969T.B`U+C1P=#L@=&5X="UA;&EG;CH@:G5S=&EF>3L@9F]N="US M:7IE.B`Q,'!T)SY02!M87)K970@9&%T82X\+W1D/CPO='(^#0H\+W1A8FQE/@T*/'`@6QE/3-$)VUA'0M86QI9VXZ(&IU6EN9R!A;6]U M;G1S(&]F('1H92!#;VUP86YY)B,X,C$W.W,-"F9I;F%N8VEA;"!A"!A<'!R;WAI;6%T92!T:&5I6QE/3-$)VUA'0M86QI9VXZ(&IU2P@=&AE($-O;7!A;GD@ M9&ED(&YO="!H879E(&%N>2!F86ER#0IV86QU92!A9&IU2!I3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T M,#5A.6%B,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,V4S-3(V M,&9?9#,V,E\T-C8S7SDP8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R'0^)SQS<&%N/CPO'0^)SQP('-T M>6QE/3-$)VUA'0M M86QI9VXZ(&IU6QE/3-$)VUA'0M86QI9VXZ(&IUF%T M:6]N('=I=&@@:71S('-H87)E:&]L9&5R28C.#(Q-SMS#0I#97)T:69I8V%T92!O9B!);F-O28C.#(Q-SMS('!R969E28C.#(Q-SMS#0IC M;VUM;VX@2!I2!P6QE/3-$)VUA'0M86QI9VXZ(&IU2!I6QE/3-$)VUA'0M M86QI9VXZ(&IU&-H86YG92P@=&AE($-O;7!A;GD@8V]N=F5R=&5D M("0T+#,U."!A8V-R=65D(&1I=FED96YD(&9R;VT@4V5R:65S($$@<')E9F5R M&-H86YG960@9F]R(#$U-BPR.3,@&-H86YG92!F M;W(@)#(P-2PY,#`@8V%S:"X@07,@;V8@36%R8V@@,S$L(#(P,30L("0Q,BPR M,#`@:&%S(&YO="!B965N(')E8V5I=F5D(&)Y('1H92!#;VUP86YY#0IA;F0@ M=V%S(')E8V]R9&5D(&%S(&-O;6UO;B!S=&]C:R!S=6)S8W)I<'1I;VX@2!T:&4@8V]M<&%N>2X\+W`^#0H-"CQP M('-T>6QE/3-$)VUA'0M86QI9VXZ(&IUF5D(&1U65A<@T* M=&\@9&%T92!P97)I;V0@96YD960@4V5P=&5M8F5R(#,P+"`R,#$T+CPO<#X- M"@T*/'`@2<^)B,Q-C`[/"]P/@T*#0H-"@T*/'`@ M2!I28C.#(Q-SMS($)O87)D(&]F($1I M6QE/3-$)VUA M'0M86QI9VXZ(&IU M6QE/3-$)VUA'0M86QI9VXZ(&IU2`Q+"`R M,#$T+"!T:&4@0V]M<&%N>2!I28C.#(Q-SMS($-H:65F#0I&:6YA;F-I86P@3V9F:6-EF5D(&1U65A<@T*=&\@9&%T92!P97)I;V0@96YD960@4V5P=&5M8F5R(#,P+"`R M,#$T+CPO<#X-"@T*/'`@3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B M-U\X9F,T,#5A.6%B,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M,V4S-3(V,&9?9#,V,E\T-C8S7SDP8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA M2<^3D]410T*,R`F(S@R,3$[("8C.3L\ M=3Y35$]#2R!705)204Y44SPO=3X\+W`^#0H-"CQP('-T>6QE/3-$)VUA'0M86QI9VXZ(&IU2!F;W(@=&AE('!U2!T:6UE(&%F=&5R(&ES2!R96-O'!E;G-E(&]F("0U-34L-3DX(&5Q=6%L('1O('1H92!E0T*,"XW-24@6QE/3-$)VUA'0M86QI9VXZ(&IU65A2!T:6UE(&%F M=&5R('1H92!I2!G28C.#(Q-SMS(&-O;6UO;B!S=&]C:R!A="`D,"XT('!E M2!B92!E>&5R8VES960@86YY('1I M;64-"F%F=&5R('1H92!I65A6QE/3-$)VUA'0M86QI9VXZ(&IU28C M.#(Q-SMS#0I";V%R9"!O9B!$:7)E8W1O65A2!T:')E92!M;VYT:',L('=H M96X@,C`L.#,T('-H87)E2!U<&]N('1H92!L871E65A2!T:6UE(&%F=&5R#0IT:&4@:7-S=6%N8V4@=&AR;W5G:"!A;F0@ M:6YC;'5D:6YG('1H92!T96YT:"`H,3`\2!O9B!I=',@;W)I9VEN86P@:7-S=6%N8V4N(%1H92!W87)R86YT&EM871E;'D-"C(N-C$E(')I6EE;&0L(#$U,"4@=F]L871I;&ET>2P@86YD(&5X<&5C=&5D(&QI9F4@ M;V8@,3`@>65AF5D+CPO M<#X-"@T*/'`@2<^)B,Q-C`[/"]P/@T*#0H-"@T* M/'`@2<^3VX@2G5N92`T+"`R,#$T+"!T:&4@0V]M M<&%N>2!I&-E<'0@9F]R M(&5V97)Y('1H&-E<'0-"F9O2!T:')E92!M;VYT:',L('=H96X@ M,C`L.#,T('-H87)E&-H86YG92!F;W(@:&ES('-E2!B92!E>&5R8VES960@86YY('1I;64@869T97(@=&AE M(&ES2`R+C8Q)2!R:7-K+69R M964@:6YT97)E6QE/3-$)VUA'0M86QI9VXZ(&IU2!R96%C:&EN9R`U M,#`L,#`P('5S97)S+B!!;B!A9&1I=&EO;F%L(#$U,"PP,#`@2!T:6UE(&%F=&5R('1H92!I2!O9B!I=',@;W)I9VEN86P@:7-S=6%N M8V4N(%1H92!W87)R86YT&EM871E;'D@,BXV,24@65AF5D+CPO<#X-"@T*/'`@28C.#(Q-SMS(&-O;6UO;B!S=&]C:R!A="`D,2XP,"!P97(@2!T:6UE#0IA M9G1E0T*,24@6QE/3-$)V)O6QE/3-$)W1E>'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D M('-T>6QE/3-$)W=I9'1H.B`R,B4[('1E>'0M86QI9VXZ(')I9VAT)SXT+#`U M,"PP,#`\+W1D/CQT9"!S='EL93TS1"=W:61T:#H@,24[('1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W=I9'1H.B`Q-"4G/B8C M,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`Q)3L@=&5X="UA M;&EG;CH@;&5F="<^)B,Q-C`[/"]T9#X\=&0@'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B0\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^ M,"XQ/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D M('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXQ,#PO=&0^/'1D('-T>6QE/3-$ M)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO M=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(')I9VAT)SXQ,38L,#`P/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI9VXZ(&QE M9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE M/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS1"=T M97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W1E>'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0[('9E&5R8VES86)L93PO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T M>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE M/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS M1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9#XF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\ M+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T M9#X\=&0@6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ M(')I9VAT)SXP+C`P,3PO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE M9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE M/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SXT+#`U,"PP,#`\+W1D/CQT9"!S='EL93TS M1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9#XF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\ M+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^,SPO=&0^/'1D M('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M M86QI9VXZ(')I9VAT)SXP+C0\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N M.B!L969T)SXF(S$V,#L\+W1D/CQT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9"!S='EL M93TS1"=T97AT+6%L:6=N.B!R:6=H="<^-"PW-3`L,#`P/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G M/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$ M)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT)SXQ,38L,#`P/"]T9#X\=&0@6QE/3-$)VUA7!E.B!T M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT M96YT/3-$)W1E>'0O:'1M;#L@8VAA6QE/3-$)VUA'0M86QI9VXZ(&IUF5R;R!P97)C96YT(&EN=&5R97-T(')A=&4N(%1H92!D96)E;G1U28C.#(Q M-SMS(&-O;6UO;B!S=&]C:PT*870@)#`N,3`@<&5R('-H87)E+B!);B!A9&1I M=&EO;BP@=&AE($-O;7!A;GD@9W)A;G1E9"!T;R!T:&4@65A'0O:F%V87-C M3X-"B`@("`\=&%B;&4@ M8VQA'0^)SQS<&%N/CPO2X@1&5P6QE/3-$)VUA'0M86QI9VXZ(&IU6QE/3-$)W9E2<^)B,Q-C`[/"]T9#X\=&0^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@8V]L6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ M(&IU6QE M/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO M=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P M.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\ M+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D M/CPO='(^#0H\='(@6QE/3-$)W=I9'1H.B`U-B4[('1E>'0M86QI9VXZ(&IU6QE/3-$)W=I9'1H.B`X)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$ M)W=I9'1H.B`X)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@'0M86QI9VXZ(&QE9G0G/B8C M,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ(&IU'0M86QI9VXZ(&QE M9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/CQT9"!S='EL M93TS1"=P861D:6YG+6)O='1O;3H@,7!T.R!T97AT+6%L:6=N.B!L969T)SXF M(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W1E>'0M86QI9VXZ(&IU6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`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`U83EA8C,T+U=O'0O:'1M;#L@ M8VAAF%T:6]N+"!#;VYS;VQI9&%T:6]N(&%N9"!0'0^)SQS<&%N/CPO2!H87,@28C.#(Q-SMS('=O M28C.#(Q-SMS(&-O;G1I;G5E M9"!E>&ES=&5N8V4@:7,@9&5P96YD96YT('5P;VX@:71S(&%B:6QI='D@=&\- M"G1R86YS;&%T92!I=',@=F%S="!U2!D96=R964-"F]F(&-E M2X@5&AE(&%C8V]M<&%N>6EN9R!F:6YA;F-I86P@7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A'0^)SQS<&%N/CPO'0^)SQP('-T>6QE M/3-$)VUA'0M86QI M9VXZ(&IU6QE/3-$)VUA'0M86QI9VXZ(&IU2!O9B!T:&4@0V]M<&%N>2!A28C.#(Q-SMS(&1E=F5L;W!M96YT M('!R;V=R86T-"F%N9"!I=',@=')A;G-I=&EO;BP@=6QT:6UA=&5L>2P@=&\@ M871T86EN:6YG('!R;V9I=&%B;&4@;W!E7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA'0^)SQS<&%N/CPO2`R,BP@,C`Q-2!A;F0@8V]N=&%I;G,- M"F%N(&]P=&EO;B!F;W(@82!O;F4@>65A7,@82!P;W)T:6]N#0IO9B!T:&4@ M;6]N=&AL>2!R96YT+B!4:&4@;&5A6EN9R`D,BPR-3`@<&5R(&UO;G1H+CPO<#X-"@T*#0H-"CQP('-T>6QE M/3-$)VUA'0M86QI M9VXZ(&IU'!I6QE M/3-$)VUA'0M86QI M9VXZ(&IU&5C=71I;VX@;V8@86QL(&]F(&]U2UC96YT M("@D,"XT,"D@=V%R6UE;G0@8V]N M=')A8W0@:7,@)B,X,C(P.V%T+7=I;&PF(S@R,C$[(&%N9"!M87D@8F4@=&5R M;6EN871E9"!B>2!E:71H97(@<&%R='D-"G=I=&@@;W(@=VET:&]U="!C875S M92!W:71H(&]N92`H,2D@;6]N=&@F(S@R,3<[65E(&)E;F5F:71S#0IP6QE/3-$)VUA'0M86QI9VXZ(&IU2!B92!T M97)M:6YA=&5D(&)Y#0IE:71H97(@<&%R='D@=VET:"!O7!E.B!T97AT+VAT;6P[(&-H87)S970] M(G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T M<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@ M8VAA6QE/3-$ M)VUA'0M86QI9VXZ M(&IU&5R8VES86)L92!I;G1O(&%N(&%M;W5N="!O9B!O=7(@ M8V]M;6]N('-T;V-K(&5Q=6%L('1O(&9I9G1Y('!E3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B M,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,V4S-3(V,&9?9#,V M,E\T-C8S7SDP8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^)SQP('-T>6QE/3-$)VUA'0M86QI9VXZ(&IU6QE/3-$)VUA'0M86QI9VXZ(&IU2!W:71H M(&%C8V]U;G1I;F<@<')I;F-I<&QE'0^)SQP('-T>6QE M/3-$)VUA'0M86QI M9VXZ(&IU&5S/"]U/CPO<#X-"@T*/'`@ M"!A"!R871E'!E8W1E9"!T;R!A<'!L>2!T;R!T87AA8FQE(&EN8V]M92!I M;B!T:&4@>65AF5D M(&EN('1H92!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,@:6X@=&AE('!E6QE/3-$)VUA'0M86QI9VXZ(&IU'0^ M)SQP('-T>6QE/3-$)VUA'0M86QI9VXZ(&IU0T*F5D(&]R(')E86QI>F%B;&4@86YD(&5A M6QE/3-$)W9E'0M86QI9VXZ(&IU6QE/3-$)W=I9'1H.B`Q-7!T.R!T97AT+6%L:6=N.B!R:6=H="<^*&DI/"]T M9#X\=&0@2<^<&5R&ES=',L/"]T9#X-"CPO='(^/"]T86)L93X-"@T* M/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL6QE/3-$)W9E'0M86QI9VXZ(&IU6QE/3-$)W=I M9'1H.B`Q-7!T.R!T97AT+6%L:6=N.B!R:6=H="<^*&EI:2D\+W1D/CQT9"!S M='EL93TS1"=W:61T:#H@-7!T)SX\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L M:6=N.B!J=7-T:69Y)SYT:&4@6QE/3-$)W=I9'1H.B`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`@/'1D('-T>6QE/3-$ M)W!A9&1I;FF4Z(#$P<'0G/B8C,38P.SPO M=&0^/"]T'0M86QI9VXZ(&IU6QE/3-$)W!A9&1I;FF4Z(#$P<'0G/E!R:6-I;F<@:6YP=71S(&]T:&5R('1H M86X@<75O=&5D#0H@("`@<')I8V5S(&EN(&%C=&EV92!M87)K971S(&EN8VQU M9&5D(&EN($QE=F5L(#$L('=H:6-H(&%R92!E:71H97(@9&ER96-T;'D@;W(@ M:6YD:7)E8W1L>2!O8G-E3L@9F]N="US:7IE.B`Q,'!T)SXF(S$V,#L\ M+W1D/@T*("`@(#QT9"!S='EL93TS1"=P861D:6YG+7)I9VAT.B`U+C1P=#L@ M<&%D9&EN9RUL969T.B`U+C1P=#L@=&5X="UA;&EG;CH@:G5S=&EF>3L@9F]N M="US:7IE.B`Q,'!T)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W!A9&1I;FF4Z(#$P<'0G/DQE=F5L(#,\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=P861D:6YG+7)I9VAT.B`U+C1P=#L@<&%D9&EN9RUL969T.B`U M+C1P=#L@=&5X="UA;&EG;CH@:G5S=&EF>3L@9F]N="US:7IE.B`Q,'!T)SY0 M2!M87)K970@9&%T M82X\+W1D/CPO='(^#0H\+W1A8FQE/@T*/'`@6QE/3-$)VUA'0M M86QI9VXZ(&IU6EN9R!A;6]U;G1S(&]F('1H92!# M;VUP86YY)B,X,C$W.W,-"F9I;F%N8VEA;"!A"!A<'!R;WAI;6%T92!T:&5I6QE/3-$)VUA'0M86QI9VXZ(&IU2P@=&AE($-O;7!A;GD@9&ED(&YO="!H879E M(&%N>2!F86ER#0IV86QU92!A9&IU6QE/3-$)VUA'0M M86QI9VXZ(&IU2!S M=6-H('!R;VYO=6YC96UE;G1S(&UA>2!B92!E>'!E8W1E9`T*=&\@8V%U7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^ M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT M/3-$)W1E>'0O:'1M;#L@8VAA2!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D M(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^)SQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L M;'-P86-I;F<],T0P('-T>6QE/3-$)V)O6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P M.SPO=&0^/"]T'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W=I9'1H M.B`R,B4[('1E>'0M86QI9VXZ(')I9VAT)SXT+#`U,"PP,#`\+W1D/CQT9"!S M='EL93TS1"=W:61T:#H@,24[('1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO M=&0^/'1D('-T>6QE/3-$)W=I9'1H.B`Q-"4G/B8C,38P.SPO=&0^#0H@("`@ M/'1D('-T>6QE/3-$)W=I9'1H.B`Q)3L@=&5X="UA;&EG;CH@;&5F="<^)B,Q M-C`[/"]T9#X\=&0@'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B0\+W1D/CQT M9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^,"XQ/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P M.SPO=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI M9VXZ(')I9VAT)SXQ,#PO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE M9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXP+C0\+W1D/CQT M9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9#XF M(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T M)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^ M-"PW-3`L,#`P/"]T9#X\=&0@6QE M/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D/B8C,38P.SPO M=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P M.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXQ,38L,#`P M/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^ M/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T M)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P M.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0[('9E&5R8VES86)L M93PO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO M=&0^/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI M9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(')I9VAT)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L M969T)SXF(S$V,#L\+W1D/CQT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS M1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T9#X\=&0@6QE M/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXP+C`P,3PO M=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^ M/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SXT+#`U,"PP,#`\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L M969T)SXF(S$V,#L\+W1D/CQT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL M93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9"!S='EL93TS M1"=T97AT+6%L:6=N.B!R:6=H="<^,SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T6QE/3-$)W1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D M/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(&QE M9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT M)SXQ,38L,#`P/"]T9#X\=&0@7!E.B!T97AT+VAT M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@ M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$ M)W1E>'0O:'1M;#L@8VAA2P@4&QA;G0@86YD($5Q=6EP;65N="!;06)S=')A8W1=/"]S=')O;F<^ M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E2<^0V]S=#H\+W1D/CQT9#XF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF M(S$V,#L\+W1D/CQT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q M-C`[/"]T9#X\=&0@6QE/3-$)W1E>'0M86QI9VXZ M(&QE9G0G/B8C,38P.SPO=&0^/"]T2<^0V]M<'5T97)S/"]T9#X\=&0@'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$ M)W=I9'1H.B`Q,B4[('1E>'0M86QI9VXZ(')I9VAT)SXU+#@Q.#PO=&0^/'1D M('-T>6QE/3-$)W=I9'1H.B`Q)3L@=&5X="UA;&EG;CH@;&5F="<^)B,Q-C`[ M/"]T9#X\=&0@'0M86QI9VXZ(&QE9G0G/B8C M,38P.SPO=&0^/'1D('-T>6QE/3-$)W=I9'1H.B`Q,B4[('1E>'0M86QI9VXZ M(')I9VAT)SXQ+#4R,CPO=&0^/'1D('-T>6QE/3-$)W=I9'1H.B`Q)3L@=&5X M="UA;&EG;CH@;&5F="<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$ M)W9E3L@ M<&%D9&EN9RUB;W1T;VTZ(#%P="<^3V9F:6-E(&5Q=6EP;65N=#PO=&0^/'1D M('-T>6QE/3-$)W!A9&1I;F6QE/3-$)V)O'0M M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)V)O6QE/3-$)W!A9&1I;F'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T2<^5&]T86P\+W1D/CQT9#XF(S$V,#L\+W1D/@T*("`@(#QT M9"!S='EL93TS1"=T97AT+6%L:6=N.B!L969T)SXF(S$V,#L\+W1D/CQT9"!S M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^,3`L-S`V/"]T9#X\=&0@6QE/3-$)W9E3L@<&%D9&EN9RUB;W1T;VTZ(#%P="<^3&5S M'0M86QI9VXZ(')I9VAT)SXQ+#,T M,CPO=&0^/'1D('-T>6QE/3-$)W!A9&1I;F'0M M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D('-T>6QE/3-$)W!A9&1I;F6QE/3-$)V)O M6QE/3-$)W9E2!A;F0@97%U:7!M96YT+"!N M970\+W1D/CQT9"!S='EL93TS1"=P861D:6YG+6)O='1O;3H@,7!T)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=B;W)D97(M8F]T=&]M.B!";&%C M:R`Q<'0@'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/'1D M('-T>6QE/3-$)V)O'0M86QI9VXZ M(')I9VAT)SXQ+#(Y-#PO=&0^/'1D('-T>6QE/3-$)W!A9&1I;F'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^/"]T3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R M=%\S93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0-"D-O;G1E M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,V4S-3(V,&9?9#,V,E\T-C8S7SDP M8C=?.&9C-#`U83EA8C,T+U=O'0O:'1M;#L@8VAA'0^)SQS M<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS M<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO7!E.B!T97AT+VAT;6P[ M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@ M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E M>'0O:'1M;#L@8VAA&5R8VES92!0'0^)S,@>65A M65A&5R8VES92!0&5R8VES86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)SQS<&%N/CPO3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\S93,U,C8P9E]D,S8R M7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I M;&4Z+R\O0SHO,V4S-3(V,&9?9#,V,E\T-C8S7SDP8C=?.&9C-#`U83EA8C,T M+U=O'0O M:'1M;#L@8VAA'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'!E8W1E9"!,:69E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XG M,R!Y96%R'0^)S$P('EE87)S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^)SQS<&%N/CPO'0^)S,@>65A M'0^)S,@>65A'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N M/CPO'0^)SQS M<&%N/CPO'0^)SQS<&%N/CPO2!R M96%C:&EN9R`X,S`L,#`P('5S97)S('-U8V@@=&AA="`R,"PX,S,@&-E M<'0@9F]R(&5V97)Y('1H2!R96%C:&EN9R`Q+#`X,"PP,#`@ M=7-E&-H86YG M92!F;W(@:&ES('-E65A2!T:6UE(&%F=&5R('1H90T*:7-S=6%N8V4@=&AR M;W5G:"!A;F0@:6YC;'5D:6YG('1H92!T96YT:"`H,3`\2!O9B!I=',@;W)I9VEN86P@:7-S=6%N8V4\+W`^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)SQS M<&%N/CPO'0M86QI9VXZ(&IU2!T:')E92!M;VYT:',L M('=H96X@,C`L.#,T('-H87)E2!B92!E>&5R M8VES960@86YY('1I;64@869T97(@=&AE(&ES'0^)SQP('-T>6QE M/3-$)VUA2<^56YD97(@=&AE M('1E2!R96%C:&EN9R`R M-3`L,#`P('5S97)S+B!!;@T*861D:71I;VYA;"`Q-3`L,#`P('-H87)E2!U<&]N('1H92!C;VUP86YY(')E M86-H:6YG(#&-H86YG92!F;W(@:&ES('-E2!B92!E>&5R8VES960@86YY('1I;64@869T97(@=&AE(&ES M'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N M/CPO'0^)SQS M<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS M<&%N/CPO'0^)SQS M<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M&5D($%S'0^)SQS<&%N/CPO2!A;F0@97%U:7!M96YT+"!G'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO2!#;VUP96YS871I;VX\+W1D/@T*("`@("`@("`\=&0@ M8VQA6UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA6UE;G0\ M+W1D/@T*("`@("`@("`\=&0@8VQA6UE;G0\+W1D/@T*("`@("`@ M("`\=&0@8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N M/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\>&UL('AM;&YS.F\],T0B=7)N.G-C:&5M87,M;6EC&UL/@T*+2TM+2TM/5].97AT4&%R=%\S G93,U,C8P9E]D,S8R7S0V-C-?.3!B-U\X9F,T,#5A.6%B,S0M+0T* ` end XML 16 R8.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. STOCK WARRANTS
9 Months Ended

Sep. 30, 2014

Equity [Abstract]

3. STOCK WARRANTS
NOTE 3 – STOCK WARRANTS

On March 24, 2014, the Company issued warrants to a third party for the purchase of 4,050,000 and 2,375,000 shares of common stock, at an exercise price of $0.001 and $0.4 per share, respectively. The warrants may be exercised any time after issuance through and including the third (3^rd) anniversary of its original issuance. The Company recorded an expense of $555,598 equal to the estimated fair value of the warrants at the date of grants. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years

On March 24, 2014, in connection to the issuance of convertible debentures of $269,100 to certain investors, which are convertible into shares of the Company’s common stock at $0.1 per share, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. See Note 4 for further discussion.

On March 24, 2014, in connection to the issuance of 2,059,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,029,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. The warrants have a fair market value of $66,712. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Vincent “Tripp” Keber for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

On June 4, 2014, the Company issued warrants to purchase 750,000 shares at $0.10 per share to Ean Seeb for his services on the Company’s Board of Directors for 3 years. Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $73,836. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $7,956 was amortized.

On June 4, 2014, the Company issued warrants to purchase 550,000 shares at $0.10 per share to Sebastian Stant for his services as the Company’s Lead Web Developer for 1 year. Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance. The warrants have a fair market value of $54,146. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 2.61% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 10 years. During year to date period ended September 30, 2014, $17,504 was amortized.

During the three months ended September 30, 2014, in connection to the issuance of 232,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 116,000 shares of the Company’s common stock at $1.00 per share. The warrants may be exercised any time after the issuance through and including the third (3^rd) anniversary of its original issuance. The warrants have a fair market value of $42,650. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 1% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years.

Stock warrants outstanding and exercisable on September 30, 2014 are as follows:

Exercise Price per Share Shares Under Warrants Remaining Life in Years

Outstanding

$ 0.001 4,050,000 3

$ 0.1 2,050,000 10

$ 0.4 4,750,000 3

$ 1.0 116,000 3

Exercisable

$ 0.001 4,050,000 3

$ 0.4 4,750,000 3

$ 1.0 116,000 3

No other stock warrants have been issued or exercised during the nine months ended September 30, 2014.

X

- Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income, and compensation-related costs for equity-based compensation. Includes, but is not limited to, disclosure of policies, compensation plan details, equity-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details.

+ References

No definition available.

+ Details

Name: us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 17 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8

Balance Sheets (Unaudited) (USD $)

Sep. 30, 2014

Dec. 31, 2013

CURRENT ASSETS

Cash $ 80,479

Account receivable 2,500 0

Prepaid expense 249,705 800

TOTAL CURRENT ASSETS 252,205 81,279

FIXED ASSETS

Computer and office equipment 10,706 1,522

Accumulated depreciation (1,342) (228)

NET FIXED ASSETS 9,364 1,294

TOTAL ASSETS 261,569 82,573

CURRENT LIABILITIES

Outstanding checks in excess of bank balance 1,297 0

TOTAL CURRENT LIABILITIES 1,297 0

LONG-TERM LIABILITY

Convertible debentures, net of $97,066 discount 172,034 0

Accrued payroll tax 0 1,846

TOTAL LIABILITIES 173,331 1,846

STOCKHOLDERS' EQUITY

Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding 0 0

Common stock, $0.001 par value, 200,000,000 shares authorized; 38,909,000 and 0 shares issued and outstanding, respectively 38,909 0

Common stock to be issued 232 13,890

Common stock - warrants 109,362 0

Additional paid in capital 2,151,799 985,960

Common stock subscription receivable (11,072) 0

Deficit accumulated through the development stage (2,200,992) (919,123)

TOTAL STOCKHOLDERS' EQUITY 88,238 80,727

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 261,569 $ 82,573

X

- Definition

Common Stock to be issued

+ References

No definition available.

+ Details

Name: MSRT_CommonStocktobeIssed

Namespace Prefix: MSRT_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Outstanding Checks in Excess of Bank Balance

+ References

No definition available.

+ Details

Name: MSRT_OutstandingChecksInExcessOfBankBalance

Namespace Prefix: MSRT_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.9)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.5)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_AccountsReceivableNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.15(5))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.15(a))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Subparagraph a

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Subparagraph 5

-Article 9

+ Details

Name: us-gaap_AccruedPayrollTaxesCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdditionalPaidInCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6801-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.10-17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Cash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of subscription receivable from investors who have been allocated common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

+ Details

Name: us-gaap_ConvertibleDebtNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Cumulative net losses reported during the development stage.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 210

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472335&loc=d3e37729-110921

+ Details

Name: us-gaap_DevelopmentStageEnterpriseDeficitAccumulatedDuringDevelopmentStage

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_LiabilitiesNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765

+ Details

Name: us-gaap_MachineryAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6787-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 10

-Section 05

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=47804770&loc=d3e5879-108316

+ Details

Name: us-gaap_PrepaidExpenseCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Article 4

+ Details

Name: us-gaap_WarrantsAndRightsOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 18 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

MassRoots, Inc. (the “Company”) is a digital hub for the cannabis community. Through its mobile applications, websites and other digital properties, MassRoots enables its users to share their experiences, connect with like-minded people and discover quality content on the web. The Company was incorporated in the State of Delaware on April 24, 2013.

MassRoots’ primary focus during fiscal year 2014 is to build out its digital infrastructure and increase usage.

MassRoots’ primary source of revenue is advertising from businesses, brands and non-profits. Its secondary source of income is merchandise sales.

Basis of Presentation

The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.

Management’s Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

Deferred Taxes

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

Cash and Cash Equivalents

For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

(i) persuasive evidence of an arrangement exists,

(ii) the services have been rendered and all required milestones achieved,

(iii) the sales price is fixed or determinable, and

(iv) Collectability is reasonably assured.

MassRoots primarily generates revenue by charging businesses to advertise on the network. MassRoots has the ability to target advertisements directly to a clients’ target audience, based on their location, on their mobile devices. All advertising services take between a few hours to up to one month to complete, unless otherwise noted.

MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.

Cost of Sales

The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.

Comprehensive Income (Loss)

The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.

Loss Per Share

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.

Risk and Uncertainties

The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.

Convertible Debentures

If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.

Stock-Based Compensation

The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

Fair Value for Financial Assets and Financial Liabilities

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on September 30, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended September 30, 2014.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

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

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790

+ Details

Name: us-gaap_SignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 19 R22.htm IDEA: XBRL DOCUMENT v2.4.0.8

5. FIXED ASSETS - Fixed Assets (Details) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Property and equipment, gross $ 10,706 $ 1,522

Less: Accumulated depreciation 1,342 228

Property and equipment, net 9,364 1,294

Computers

Property and equipment, gross 5,818 1,522

Office equipment

Property and equipment, gross $ 4,888

X

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 20 R24.htm IDEA: XBRL DOCUMENT v2.4.0.8

9. SUBSEQUENT EVENTS (Details Narrative) (USD $)
9 Months Ended

Sep. 30, 2014

Mar. 31, 2014

Mar. 18, 2014

Dec. 31, 2013

Sep. 30, 2014

Subsequent Event [Member]

Share Offering, Price $ 348,000

Share Offering, Shares 696,000

Stock Offering, Price per Share $ 0.001 $ 0.001 $ 0.001 $ 0.001 $ 0.50

X

- Definition

Face amount or stated value per share of common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of new stock issued during the period.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 21 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 22 R7.htm IDEA: XBRL DOCUMENT v2.4.0.8

2. CAPITAL STOCK
9 Months Ended

Sep. 30, 2014

Equity [Abstract]

2. CAPITAL STOCK
NOTE 2 CAPITAL STOCK

On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).

The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of September 30, 2014, there were zero shares of Series A preferred share issued and outstanding.

The Company is currently authorized to issue 200,000,000 common shares at $0.001 par value per share. As of September 30, 2014, there were 38,909,000 shares of common stock issued and outstanding and 232,000 shares of common stock to be issued.

On January 1, 2014, the directors and officers exercised all of then outstanding 72.06 stock options and acquired 72.06 shares of common stock at $1 per share. These 72.06 shares of common stock were exchanged for 21,954,160 shares of common stock during the Exchange. As of September 30, 2014, the Company has not received $72.06 and it was recorded as common stock subscription receivable.

On March 18, 2014, immediately prior to the exchange, the Company converted $4,358 accrued dividend from Series A preferred shares into 0.513 share of common stock, which was exchanged for 156,293 shares of common stock during the Exchange.

On March 24, 2014, the Company issued 2,059,000 shares of common stock in exchange for $205,900 cash. As of March 31, 2014, $12,200 has not been received by the Company and was recorded as common stock subscription receivable. As of September 30, 2014, the $12,200 had been received by the company.

On June 4, 2014, the Company issued 250,000 shares of common stock to Vincent “Tripp” Keber at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.

On June 4, 2014, the Company issued 250,000 shares of common stock to Ean Seeb at $0.01 per share in exchange for his services on the Company’s Board of Directors for 3 years. These shares have a fair market value of $25,000, of which $2,694 was amortized during the year to date period ended September 30, 2014.

On June 4, 2014, the Company issued 250,000 shares of common stock to Sebastian Stant at $0.01 per share in exchange for his services as the Company’s Lead Web Developer for 1 year. These shares have a fair market value of $25,000, of which $8,082 was amortized during the year to date period ended September 30, 2014.

On May 1, 2014, the Company issued 100,000 shares of common stock to Jesus Quintero at $0.01 per share in exchange for his services as the Company’s Chief Financial Officer for 1 year. These shares have a fair market value of $10,000, of which $4,164 was amortized during the year to date period ended September 30, 2014.

During the three months ended September 30, 2014, we completed an offering of $116,000 of our securities to certain accredited and non-accredited investors consisting of 232,000 shares of our common stock at $0.50 per share. As of September 30, 2014, $105,000 had been received. As of October 15, 2014, the full $116,000 had been received. These shares have not been issued as of September 30, 2014 and were recorded as common stock to be issued.

X

- Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

+ Details

Name: us-gaap_StockholdersEquityNoteDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 23 R3.htm IDEA: XBRL DOCUMENT v2.4.0.8

Balance Sheets (Parenthetical) (USD $)

Sep. 30, 2014

Mar. 31, 2014

Mar. 18, 2014

Dec. 31, 2013

Statement of Financial Position [Abstract]

Preferred Stock, Par Value $ 1.00 $ 1

Preferred Stock, Shares Authorized 21 21

Preferred Stock, Shares Issued 0 0

Preferred Stock, Shares Outstanding 0 0

Common Stock, Par Value $ 0.001 $ 0.001 $ 0.001 $ 0.001

Common Stock, Shares Authorized 200,000,000 200,000,000 200,000,000 200,000,000

Common Stock, Shares Issued 38,909,000 0 36,000,000 0

Common Stock, Shares Outstanding 38,909,000 0 0

X

- Definition

Face amount or stated value per share of common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 24 R17.htm IDEA: XBRL DOCUMENT v2.4.0.8

5. FIXED ASSETS (Tables)
9 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Fixed Assets

September 30 December 31

Cost:

Computers 5,818 1,522

Office equipment 4,888

Total 10,706 1,522

Less: Accumulated depreciation 1,342 228

Property and equipment, net 9,364 1,294

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 25 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8

Document and Entity Information
9 Months Ended

Sep. 30, 2014

Oct. 31, 2014

Document And Entity Information

Entity Registrant Name MassRoots, Inc.

Entity Central Index Key 0001589149

Document Type 10-Q

Document Period End Date Sep. 30, 2014

Amendment Flag false

Current Fiscal Year End Date --12-31

Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 38,909,000

Document Fiscal Period Focus Q3

Document Fiscal Year Focus 2014

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: MSRT_DocumentAndEntityInformationAbstract

Namespace Prefix: MSRT_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 26 R18.htm IDEA: XBRL DOCUMENT v2.4.0.8

2. CAPITAL STOCK (Details Narrative) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2014

Sep. 30, 2014

Mar. 31, 2014

Mar. 18, 2014

Dec. 31, 2013

Jun. 04, 2014

Vincent Keber

Jun. 04, 2014

Ean Seeb

Jun. 04, 2014

Sebastian Stant

Jun. 04, 2014

Jesus Quintero

Preferred Stock, Par Value $ 1.00 $ 1.00 $ 1

Preferred Stock, Shares Authorized 21 21 21

Preferred Stock, Shares Issued 0 0 0

Preferred Stock, Shares Outstanding 0 0 0

Conversion and Voting Rights Ratio 1:1

Common Stock, Shares to be Issued 232,000 232,000

Stock Options Issued Shares 72.06

Number of Shares Post Conversion 21,954,160

Stock Subscription Receivable $ 72

Series A Preferred Accrued Dividend (4,358)

Common Shares Coverted from Preferred 0.513

Common Shares Converted 156,293

Common Stock, Par Value $ 0.001 $ 0.001 $ 0.001 $ 0.001 $ 0.001 $ 0.01 $ 0.01 $ 0.01 $ 0.01

Common Stock, Shares Authorized 200,000,000 200,000,000 200,000,000 200,000,000 200,000,000

Common Stock, Shares Issued 38,909,000 38,909,000 0 36,000,000 0 250,000 250,000 250,000 100,000

Common Stock, Value 38,909 38,909 0 25,000 25,000 25,000 10,000

Common Stock, Shares Outstanding 38,909,000 38,909,000 0 0

Common stock Issued for Cash Shares 232,000 2,059,000

Common stock Issued for Cash Value 116,000 205,900

Compensation expense Amortized $ 2,694 $ 2,694 $ 8,082 $ 4,164

X

- Definition

Common Shares Converted

+ References

No definition available.

+ Details

Name: MSRT_CommonSharesConverted

Namespace Prefix: MSRT_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Common Shares Converted from Preferred

+ References

No definition available.

+ Details

Name: MSRT_CommonSharesConvertedfromPreferred

Namespace Prefix: MSRT_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Compensation Expense Amortized

+ References

No definition available.

+ Details

Name: MSRT_CompensationExpenseAmortized

Namespace Prefix: MSRT_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Stock Options Issued

+ References

No definition available.

+ Details

Name: MSRT_StockOptionsIssued

Namespace Prefix: MSRT_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Face amount or stated value per share of common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

+ Details

Name: us-gaap_ConversionOfStockSharesConverted1

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 405

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6957935&loc=d3e64057-112817

+ Details

Name: us-gaap_DividendsPreferredStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of nonredeemable preferred stock (shares) (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockShareSubscriptions

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

+ Details

Name: us-gaap_PreferredStockVotingRights

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6403732&loc=d3e21300-112643

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

+ Details

Name: us-gaap_StockholdersEquityNoteSubscriptionsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Number of shares issued as consideration for cash for development stage entities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 215

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesIssuedForCash

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Value of shares issued as consideration for cash for development stage entities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 215

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueIssuedForCash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 27 R4.htm IDEA: XBRL DOCUMENT v2.4.0.8

Statements of Operations (Unaudited) (USD $)
3 Months Ended 5 Months Ended 9 Months Ended 18 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Income Statement [Abstract]

ADVERTISING REVENUE $ 5,719 $ 0 $ 0 $ 7,458 $ 7,929

COST OF GOODS SOLD 0 0 0 690 690

GROSS PROFIT 5,719 0 0 6,768 7,239

GENERAL AND ADMINISTRATIVE EXPENSES:

Amortization of discount on notes payable 16,958 0 0 34,639 34,639

Depreciation 486 77 140 1,114 1,343

Independent contractor expense 51,130 3,749 8,687 110,858 144,720

Legal expenses 15,000 49 49 139,575 144,250

Payroll and related expense 61,967 0 0 148,957 177,460

Preferred stock issued for services 0 0 0 0 24,998

Common stock issued for services 13,023 0 0 17,635 213,047

Options issued for services 26,055 0 0 33,418 645,805

Warrants issued for services 0 0 0 555,598 555,598

Other general and administrative expenses 98,595 1,737 3,221 242,484 262,013

Total General and administrative expenses 283,214 5,612 12,098 1,284,278 2,203,873

(LOSS) FROM OPERATIONS (277,495) (5,612) (12,098) (1,277,510) (2,196,634)

INCOME (LOSS) BEFORE INCOME TAXES (277,495) (5,612) (12,098) (1,277,510) (2,196,634)

PROVISION FOR INCOME TAXES

NET (LOSS) $ (277,495) $ (5,612) $ (12,098) $ (1,277,510) $ (2,196,634)

Net Loss per share $ (0.02) $ (0.21) $ (0.69)

Weighted average common shares outstanding 18,132,370 6,107,429 3,181,924

X

- Definition

Revenue from the sale of advertising time (such as television and radio) or space (newspaper or magazine pages). May also include advertising, marketing and promotional services rendered during the reporting period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_AdvertisingRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

+ Details

Name: us-gaap_AmortizationOfDebtDiscountPremium

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2(a),(d))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_CostOfGoodsAndServicesSold

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_CurrentIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

No definition available.

+ Details

Name: us-gaap_EarningsPerShareBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_GeneralAndAdministrativeExpenseAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 18

-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4613673-111683

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.13)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_IncomeLossFromContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The portion of earnings or loss from continuing operations before income taxes that is attributable to domestic operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Fair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.3)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_LegalFees

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The sum of expenses not otherwise specified in the taxonomy for managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherGeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of payroll tax expense, compensation, postemployment and benefit-related expenses not elsewhere specified in the taxonomy (such as health plan, profit sharing, incentives, tuition reimbursement, other fringe benefits and perquisites) incurred in the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherLaborRelatedExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate cash inflow comprised of the amount received from (a) employees to acquire the entity's shares under incentive awards, including stock option exercises and restricted stock arrangements, and (b) the excess tax benefit arising from such transactions.

+ References

No definition available.

+ Details

Name: us-gaap_ProceedsAndExcessTaxBenefitFromSharebasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the additional capital contribution to the entity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOrSaleOfEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-07.2(a),(b),(c),(d))

-URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606610-122999

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section 45

-Paragraph 3

-Subparagraph (k)

-URI http://asc.fasb.org/extlink&oid=6488370&loc=d3e13550-115849

+ Details

Name: us-gaap_ProfessionalFees

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

+ References

No definition available.

+ Details

Name: us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 28 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8

7. DEVELOPMENT STAGE COMPANY
9 Months Ended

Sep. 30, 2014

Development Stage Enterprises [Abstract]

7. DEVELOPMENT STAGE COMPANY
NOTE 7 DEVELOPMENT STAGE COMPANY

The Company is in the development stage as of September 30, 2014 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

X

- Definition

The entire disclosure for all or part of the detailed information required for development stage enterprises. The information may also be disclosed on an element-by-element basis. Information may include an identification of the current or prior year financial statements of the entity, its development stage subsidiaries, or its investees as those of one or more development stage enterprises; a description of the nature of the development stage activities in which each enterprise is engaged; and in the first fiscal year in which each enterprise is no longer considered a development stage enterprise, a statement that in prior years the enterprise had been in the development stage.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38942-110933

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 210

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472335&loc=d3e37729-110921

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472471&loc=d3e38015-110924

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 215

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 215

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38313-110927

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 225

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472436&loc=d3e38614-110930

+ Details

Name: us-gaap_DevelopmentStageEnterpriseGeneralDisclosuresTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DevelopmentStageEnterprisesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

ZIP 29 0000721748-14-001156-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0000721748-14-001156-xbrl.zip M4$L#!!0````(`**(;D7]RT`"V#\``/&;`@`1`!P`;7-R="TR,#$T,#DS,"YX M;6Q55`D``Y!\9E20?&94=7@+``$$)0X```0Y`0``[%UM<]LXDOY^5?-ZZ MJ=VJR"9%O3J3;,EO.=\DML=V9FX_34$D)&%#D1J`M*WY]=<`7P1*E$12H"S+ M2J426R303W<_W6B`$/CS/U_&CO:$*2.>^^G(.-:/-.Q:GDWC[P^UWL/Y M]?61]L_/__D?&OSY^;]J->V*8,<^U2X\JW;M#KR/V@T:XU/M"W8Q1;Y'/VJ_ M(2?@GWA7Q,%4._?&$P?[&"Z$DDZUQG$=:;5:CFY_PZ[MT>_WUTFW(]^?G)Z< M/#\_'[O>$WKVZ`]V;'GYNGOP`FKAI"^]:^I&0_OVO#]8(CU&-N,Q'KH6/XE8.<7]DM3.ZW>Z)N!K? MNG`G%Q[+,$_XY3YBLYXYP!7W+R"!J[:?-)!O;IZ$%U.WDLQ;6^&M)+[5QG/W M,6P=#[VG$[APPAU4TXV::<2W4SQ8"KEU`E?C&PGS&G6CO4J_\(ZX0NY;C#.QF7[],2?3O`)W%2#NS`E5MR. M$SAIQ7\1?7-V'\5LY1X^98)']WB@"7*S6<;.YG;LW*C5 M&WMD9Z[.;MMY#_)&*3MO8Z0/@9EOS+:I04PH4/%(_Q8)F#92Y>40L!4*BL[; M-5*D0/5&>LLU8Z1`U49J053_807,]\9__$9<"_#^@ON8?L-C^/?5S#=+[G@X MQI+>R24;P+Q,'&(1/\2JV03N#->_HLG\Z3UV()';=S`(3!\IT?U^.?\!] MQ'P"!N"BWJG_LXSPOFCPOY@%[->`P'W4>Z!@ABD>>8V/*+O\,`/JY@Q@+>1#?E#+$ZY+`K'KN%9,@ MD>OW]DD`D@[09W@<%WOBDJ2HC+7\T-AMIEEI]/Y!K!QY)O'E* M92WH'YBU.P\[WCS!XF6._>"0*+IO!Y%2M_2>#$=^QJ+.@2PKB_`#07:A8JYN M'U;NM%!_5UX_K/,63@L'@KS'M&"^*Z^_TB+^6TX+!X*\Q[30>%=>/ZSD%TX+ M!X+L45J8\W3R4,8;3P(?4_X4;,+5V0^?WU$/S.1/[QRP8,^U$_7.IH_3"4[O MNEMB@SUG0O0EX0,3=IH)E7Z5>TE.N!T,B(7?,P\R+;"O^6!]P?CH^L^(VG,D7^Z` M`\\+\OP"N00[_Q/L2Q5>F,'S!C@PJ""#SK#[;S0F[L,(_7BWQRQD&>'`I+Q, MBM<%'H(^PW\&H/;ET]ZL"\PIM;@6D*GU@3QY%I(.A-G[Q:/$\X;^QH\_$@JH M,U+@DM!"WQ\N%LPRAI(XH/AS=%CP*=P3=Q9?2HO@O2WI7WR7B2T5$9%*W%1: M!N"[6R+')D_@CT7;\K8W_*QA?K+W8J@5L,$\QJQ>):$7V/5@J%\G=KU=YN5F M=1Q?3UDAAT'O0,P:ETW@Q_P.LS$YO13DO\=#PGS^1).?**Y%Y+SGQS6O.FPY M6<_ZH,&<[?CGDV4]+DH\AZBCR+EV;?SR"Y[F%BE']M+>9'$7GA7$BRJYI4!< M_QKV+S?/ZO9.!/=E.#+F[E_.L$M[D\7UX*K-[[ART#"WF`%R&`XEI#J0>SX/ M*.4?$V8AYU\8T:*ZU.*G3:MZ6R3`[]AQ?G&]9_.JYV+YF+(#4GE?LC2<3 M8$EOBV)_\QR8%R(Z%6\+8"7%S?620>_0#O=XXE&?N,/PB/[T'W[-^P"3QEG+S8UN\;0%0BC$N)7_N MW'2-YUQQ01H2-1M;!`S//AU=WUQ!QCG6(1<4$ZH.:GQZ>3ZH:G&&4GJ!/_(H M^0O;^4RY!%M]*;AY,9N#6C3:5D")S+:9E98R39:P&9;?W-WR93 MI7$D,0I0J3+3"E20S,>>6VWVTB%[223/(5(1RD*)Z]50-J+3D-\`RK=@RS7G M`>?%OPOPTV?9OB7DF8>QOB4%LHX1W77\.59*)1 MDD-6X4%LE'OR>Z2],'+J$N?3D4\#^165Z[K+G*7*.NA'GSMZH]V5M("N\G3*UY+'9>&D$^?^@%Q?<8 MPS[;5/%FO2XKGNJTL,1FDE? M+F`S*'D,88#IRR#I658P#L0>L@L\H=!E>&0EYN^AAA^@@]Z8/UGY2WR^]$M% MI4UH-B3R9ML=]RDO,HJA<1>^ZY M3T!FTG?P!>[[FY/5:-=ULR$74$L$;(2DH!UR@X!4`/6(?8>FU'.<1_22&`X" M?7/CZ*FDDT>20H"Y@K[3:&V,46)=>1:9IFED$KF@M.):KY"5?E@FUC054"&C MUY*""X;%"L'QUVCBR8_O]3%,5O,NGF6D>!/*BJ6]EA*;R[5\RIM#<&R2Z"@. M!@07IW04GWIG5:4P@DM%U2H9F^(IR(`JH32B=^NL@M*$/]W.5O$4>_'(ZJJE M:^C;-6:Q=R2L`M]JM8TM<3)[U73C4_I7:=WK:8]C!(<_?X";M! M[HW8*Y-KHRFOGBS(*(VB701%LVUTU:,P)11+EJZ7SNC406C4ZHU=@9"+$=UZ M(5^<>\R_'7SQ/%OP&-,G8F'V`%16P<]6-Y5SEXG:&%0ANFX!T@;"<3_/,?)(YYS!C M8DIXA7'N[T"MF8?D5]CT:G\D1;;M20JM$!5LU0+!6V*:I"I&L9W5;EH#8HYBH# M5+;0JQY0ON>=[4:K#"K(HQ;&-N-R^692Y%KXECX@!]\.,I:>2G(]G;C7"%0& ML>S\>EL0-PB#+4(L&QBO`3'G9LYN1SG,@;0VKV1T:+?,YAJ4LDQ5((M5**9> M-[<-4G745`%0:&@->`6<^OQO=5DO^5D\52,_PP*,XO$]\U^0"?F`^L5XK MR)8"JEZWJL/RM52K/)!?4;&*0W\7-*LJ6>36+?KZ67)G-'!'\]J2B6+MT09E MA*Z+8/5"<\16)4+7L6.=T!OLSQA23:Y/B2@C?[-\O)GX#7/FQL(WRFOJI)?+ M/2OEQZ\&N\#A_]=N^F@.-60T4[N_ULE4@3&'T]8%Y:9B+@\A/*9GQ\;=$<]_NX*^VSZG6'[VHWJ M`G?8LV!RKLY]K:91GTO+.<6K!5X\IQK=9F>W<.-N$7-Q6`?P.3?D)*^S1 MZUE_!H3BS`-UE+"D:\@KG/D$JX-;G!NI$VZ^%)H^H:D=Y(,R*_<+6P-V3&+L`NPY#RN)=ML$+A9-.+P<_HG/M6=-1_4=D*#%]$A&KU M9"_(+U;=(`**\"R/R,)?!3(;G24\FQ>G$EJ^/8MZ<\EVP'70EF3I*^)"RE,^ M(C<[Z32;7[I:W!OZ?A=@Y_N^?YH8Y7'S9E#8\?]X$'%[\A2_GFI^/*BG= M,L[!S2M?-78%J5@EA%SFT]68[AY/HCK_=K"E-%Y4I`+O;"*R1'I>)6[AU`?+ M\@*XRZM/R"!^JL%"[.?),.>CH?8>L'NW;#W9"W@S/D M_CA##J_)2Q]5)`[Y+"!($;:<9BH!+`GWV6[PC8XY%"?.9YZ`E'G.81ZQY0]= M*BTR^P2SI:^)R@B8:@&M>/'3UK&L?Y73UB&M?3G3PH&-A1!=X"?L>&*E"G0> MXDLN9T()'Q`'_$WK\@'3`85`G&]1.A77=;W;E59Y-H>R'>5R'5EG=(VZ6:5N M\JG>MP,^<%X0)D:4.XK')!@KF M4*V5?(JPPJ-?Y>90TY`.%4^W?`?#*8'OTT]#_>W#Y>:L9/:#SY^+?NQ^1_Z#O@EQ^^ M?_O6N_^7=GNE/5Q_N;F^NC[OW3QJO?/SV^\WC]GU^??G` MFYV(=N*GB?B)WQ#^HP1P"-%HZ17*^(88N_<\GWW0@`''VM_!Q5HHN`-3AH_\ M*`7D3I-/C(__$-()TY!FDZ%X@\,HZ&L#CVJ\+?C*W0#F%P9K,56X3">$4!P+8]./,H7 MZN`7<;-X2[SF#;0+[*!GC@IZZ4TH<;1ZXX/&`_9X3[@3L\-H?P1_08:A4^"# M%3#-%JN60N8`C`O^G&)$N?(-C0B']0/B@,\#7_@Q]CIQ!Q3!C#2P_("&SB%1 M@@)?0Q&YSZ9C7D`M3ATAD$85'H^XV3'TV@#R)1@/?L:,<8+W*5@IC"#7(R.]:NP:P,`Y/M5-^"LV/1[1A3:\1K<#`N0Q!2;]RX24KG,PH6V_$.YBH0 MRR+E;"-[\SPQ"#>0`*$9SP;BV38WO!/8(DD)<2@:9[E3YM-Q`"DJS*N(O[D. M.NI'.FDH&5CWQ5W?D`N1S8TD1073OC/!UTMH,08CLFTY;\*_JA-^G9/+S_)E M.!2*PXY@_!OS(4.,+S/?\*"&5A,^4`W#%3=GRJ_CB316?(=Q$GX30X9P;@]B M$H9'C6*QAQQB-+$-3YIC]`-K.#&(8!'$/9`G&(>OV8%ND:^AP8"/>5P$*.-1 M+@2-$[:A\/6CO*DCU98H;&%'XY>_C,B\G=QUB&/6?92YPAMQ?+9H."1(#865 MQ*X;R%8]2/@@!50.'/%FU,#AXS+H0<.4YX\\)ND>CL<)/`%!AMB'\1QZ&SC< M#F#[6"'+8R%(V^/RXT2Z+Z%T$6W"UL1WC[<5,5%9I"49C1>%T3CC"R!<7IC3 M'L`A/++:#;UFZ%#FQYZYZCV<:;-9`P\*/G3!T';NV6)2P=L=:XF*,P%+"0TE MA(U]#!'J1C05YX1IP000A.P29:+6Q_XSQNX%SQ_GA: MX`%'&99L(QN%\D"P`PL^[H./M"?D!.%H*.+6<;QGL3L'.A(X7T3I*R4>R')B MY.(EMZ@;/.B2E]*0T0"V"W6''^(7`U8H5JC"+_2Y>"#.7]C.!)ADL7G/S=DP MLI\VLYUL`CZOF`H5T(M87(G+G-!ZO/KD(S#8DUBC*)E`LN"U.PWK^54&%CJ( M*0+\#MP&W+[#]>'LCSS%&95E_CG-.'RIAG/`@3^G[DN+XODUA5?&#M(-S&]GN"IP_"6#*%Z6! M9,(GS`P?"%!7$%)0R?E2:H088H2_WDP;D>$(J.H00,Y]S+_]$WHW+"&@Z*`P M&W(A_\!(!X,F%!="$L5AW3B&R>F(<1I"<<$B>EI<+IX98U^\':]SWX=AL'QP$>]2!1I#FD)18O=/7Y.>?KCZCAUG@FS^!(HOBXK?V019 M\>\1C@%$6XV!WJ>:H4_\!,D28*V)GQ#8IW$G8OIN(2?&"XU7*)#@M./VS\3V M1P"@R0'([2A_PB9:_9W\0^CKVXGX^>9-"5OF?ZS)B4]G@KGUWXU3*O2*J`WB;#!"X)P^+V&AA+%% MG2)J4<>)YY*V-B:0#7S/Y=P34[&N`H%S7,8;;[#H2A8A MHQ5I`B8(UZ[\6142SJ*G?`K#^QU*:]%B'A8M5>/XV8D+,VN/_CB>+7%"K@KG M)['1Q:R-#K$_:QT6Q#:D+:SW(DO(:>Y)5?;[>%J\-(&V`G[61%_Q_>U?6W#:. MK?\*JBM=UZFB/5J])'.G2K&=C'L2VVT[Z3M/7;1(V9S(I)J+'[>$(1AV`\ZT"?D@%_.Z[35%S<6YB"&`_>'3\T)"10Z?_W?9) M9?[']#5>#5!V0:4E-P5!^Q4KA_>0[,6 M%UN-G`RF^T9ZAF"$E05CF5!4#A/1$F^[9"(923&!#Y],%_A(*T`7-6JE0W":HC-22).4XE/P?%)3,4DLZ=X<6GD6_#?I`KPFAX8@_Q M\-ZNMRY#=Y8Y2$QU#QIQ4NA1`EM^"6HB3ATECO%#Y%@4?45Y-8`7/6*0-I!! M\E8+@^1SAA@XQ`F6/K"9$SP"EP3JA[):0_KU>G0;A/)H:%*HJ>1,XE.5ER.B M>(*/E1,^ZCUXTGX*)MX=,REMXQ"W,:X/D0=$CZ!I^2.9-1)Q1'8:(3O"^H0K M>8WY$RQTV9`>Q)&'21J'DLHZG?F/<'Z#IV"C\2/G ML%KFN<\Y)/=KXMD;)^"%^@JRU0]-Q\7DR^;-%V2-(");EPP`(#.06Q4?ES[] MTM&L%O9&X)\6C../#6EGD)&`5B_:QT/GR>%DE2$PT_0@?1XK:1Q%KG#!@PGM M_J/K#;T']-OA7:[WS`DEE8FS[!$&D2C,YXKO]A@9)L!"NN&NR%,-"4NP M/.#IKX5!+@::>8A$!)07L$VB@(\N?.R&=*.T_`T3:B'^QHC!:EB7FY0\5`_Q MNS@3B$EM,#*DXT-97UO0%XS>9D@R,`[%@Y/<`@&">5:?(OTF5GO>$V8VZ=5) M@L6>5C3ZX?2C7C`*CK6`CX3,:OH6BVE=J=,`."V9@N6>3:5"\(ST;D_%G3<" M#=`Y:NRW&GJ5*@&2D.E^FE"&'$P5R^**:V(.-*+`:I39W[[C]Z,GE)Q4)YKL M!ZTUTX.OUZE'X2V5EZ+59\22V%R!"1NJ0D9-D]M395Y6/0J/4"<_V&JQZ6X( M*D2-;;2A,U"U.$2-5D]`:6>VT.0[GFR8VJK%NI-S5ITUR51"+MC_0`$>_;*W M-:4$Z6VYQ2ZD9OB+U`LA>-85QZIW]8`</888P57XJ-R%'M)D4[RH=;@ MLNY:`Q8)>JW!<8MJ#;I3`@%$2ZGC'\CSK\DB#-`B@ZC9ZVQ#KH9&"I?L=??; M1PN0HEL*U[DOU8T'D9$O)4D^$.K51$N*9CTF8HJ!;S[9F)N@1>*QJ,(^&0F. M\JM*>CD]D)3U[GT]N#T0GWJ]Z[=&7!U+U?M3MT@N0QQ8\9*6""K4",`5[(_I M=>0[^"J9Y69EI?XF>B`V7K3Q#9&_.=G52^A[=&`M_/[C6(H86"?/=Q)[QW'! M%0YB<:G*#]D1T\$3:UEO>Y1G,JJ1%R*).W!\^(94;%YWGPL,+]=MIT+MH8+7;%U M]QY_AW9_12IL]+QS-B^=20$W&K^^%YB4?B=.1J&XD# M0]S"41J\%_=HD?O[?1"8YBBPWXGX;YE,\_1,];W9__[@PP&W\$V>_T[X#_=[ MK4;':+6/C5:W^S9Y'78ZYB:?CX%N.:]]2EN_$]V##B:TXT^']B#Y,&=9>=Y: M,IY&_8QL(9K9[',A'2>M%1'R.Q\7Z4GRJ5&DF,^F,Y3,O=#1486424`ZJ5=- M6Y M;%VE6GA6+8H4J6(FCX;,%9+=(`^Z$?L;6'WNR&Y8F3JDAHKD7XE&J8]/?7P6 M/S[M2AP?[ED#KE=FM:)EPG:2C:[HRON^=R][K\$TDMH)>-^I-]T_?'E-A-FO*T<*1>0\'I:.5)F;E-*X8((I1+`;49 M&-PAZ5A)N0'5OO3]"&UJ<^R#)<8M,*.1[_V@TG-9>978MQB>[IM@]\<^$J4Z M'D&"9=H>[,!..7C;'9+0G7W+L[FXB8IW.1RN.J(R5I)JAC+3WCN6I8%2B'QR M72DC@%W@R4?4-TPP"($-KI8+ZB/=F6(Y5IJ(C,_(KE$21LIGD2D$WJ)_3#G- M=H/P#SH&#.B+!Q.VE:Q!+XAK652WJN.J0&=A_Y,2&]FZ&HI'JA:KR%6="]DA MR?VE`*PGLP+YLXN+Q("O'^VA%7?*IC6N"O;)>)Y-,!.3L]]R#DYRK#9"1^LA MZ&O?<^'O?:U)>MT!-*PM]>UGQWZQX^KW/C$]Y;UL*\F8CD%9J!P*)\-2L1Y] M*ESL*7JW7P7CTW0Y?*-.,+C<6$_/D2KNL3$M;Q3WD"-E)$(SKWTRQQB(CEL- M50H8Y2*<9!2;*I4OK#$E:DR)Q3$E4EBQJF(::AQ*FJ?;Z!Z#%K*[7N?,7G`UT+@1#K'# M7]!SP2_"LON@6(;!__YR_%;QZ(E^'OWCTAMCJ=4ZA_DOP(%+$WE#*A6,J9>CZ M>GNF$]5`DK2`_SP#3M_$;Q[RP@U:AN4!+IKOFD7[I+\OIT)%IH:O!LFF!K(" MP+::90F8S4O-DVX'S(!4<<3TL2=*)!QJT;*"]/SF)W%R*_<[[>ZQEA'.'RG% MWZ=4G)*A&8$?U#-+6[O&0;?9EKP_>]C95"Z-L&;WL'4RE;+<@\EG]HPR`]>D MU_DI_ORCYU,;\M(XK]$]28FQ\C0LG?JC^:G/R.!7$C\AHLY4DF)3ULSEU=VY M:+&?_5]5(_6N+^YZG\7MW=7IO]9;Y;RZ,:Y<\07S$*)Y'%OONOM@4]6* M)4XWR3DPY56].>=-(">;48O656&1W6I)$ZYZN>46_ M$%NB8%*J/4JZ@FB*4I?E(H2ER`FPD4$VNJ8(FA%O2)&:5U\!AN\^;)6)>4EV M[:1IW#Y4V^':+\I.U\:=M2^R-4TN2NROH=6/1;N2\-`+L3(]OVZ7/$!9`*0+/>-`]@LT=F'%!(JK-)GH`QJ91%5,-,:L&G-O%W+ MW0\QL1?M8^.D<9(1NUJ-M10=N3M!_P9;)/=I>889RH6?W_*=`_W\F^E&V.Z9 M4HR<+/+\I"3<&X`^1+EM_P")YP0RYL$RSTTM(;FPL2Z1[CE'>26,@?Q!06<# M'EMMS^-RA\">_AQM?2PMN?@-E#TX8P8L8=%#6DM'+$]+'/I4"(CKYF19XQLF MD7NHR%)0=<-F6I5@%X#RF>4+T&?>?H;*&GP3JBV6!;IZFX!ADJ;*FXX!'JM* M$%C2867DP6+93T8-N9-2[F8VGC>4;4>R%E-\`^Z>`?[>/$RS([N6V')A2J:C MJ.,S8("7.4TX9BVR-^"6@CAN4/8G/EL\6%N)G#?-E@$Z09TG"8,B#U6Z7T!) MI(5.UW0-HA%BY1/!S3GC[=_OWR(PZF?N=C?KO605X3>'2GQUP_0.EGVDMUO\ MR\:%EIJ]J;?(97B%Z\UEJ;BTKXO<@`^>K!8_BU45O:+-J()4X!?8,>&.WRV M3:;B#V"S,^Z"1,ABU.^T6:^3$<=&X[A5CAN(BLIRQ(H$Q1.Z%'EC+&63)S MKER7"*E%TY4VNJT`F2Q"745`8"I7P25O4DB/2CLB1`#N8^V/PT!6LN^;?`?L M1I;./E:X:!\QLJO'\5'LA^!WL_R:B`/@*!/>*O@9C7)!"N`1$B23]F7\U!4H M+GB&CT=7/S^#"-QM->.<%TQRJC*EXUA'`6&T+N0_Q_8T&]E!J;C'K.1P3N:E M9+Z):EI>F2R;S(%RGFQFIFER\&53/25)-DDU;'R9_%@QU7'N4G7IG7,!7D^) MIOSR@,/]1N?//IQC[^E/:>V30?^%>&CZ2H/!E"1-"P=>)H5@6*)=64WBE+5# MQDX)&H_!QE@SC:1Q8X5;@L0.J+@Y2$PUCJ9$1<^UDF[2:W-,M4&;S-62#&PK MS[8)GNQ$TI:2M>*/WLU-[_+N=N>RMC/#02\$'QPR<"3\R/&IYS,<)]FX"!$# M^<*8CM&0'@%%V8WV47>*_6>@)%#XQ@K]!6I.V"D]RCXO<@ MHO7W&>U5_NNMC%"Y#B:6,+0>E\C%@/'Q*&G,[B26Y:KB:)QLM]LUNB?'V,H- MS\9QTP00/-7;&FJS93K25\=0[[S>_Y@R8U^H2GO8C[BQ,P$L^#`T^]_W;_MP M8G&C9%!_)"OQGSS+'AI\V0WE4)+2;5F-WS@XZOY*:#?[`S3]8K@*0S1^38*Z M8\<>6H9H=N'#9P^K:[$5536[\LT/,1R&].MW[J0QC*$K81'GS[@9F8C6.CW8%S,7=IA:2YHQOL]Y:[AHL=@5C9B)>PHQ7N*)473:+1. MULJ.3,8$2[Y*5>@V,;'H"_D?X/[!V"F8':)!1F#B`R0T5 MV#$DZP",XW8[_0I\.*9^X/@2_PB.TE@"BS/^$&/RT,=Z#$QB$M.+.Y,O/A`] M$#<6]U_(*_5*3(0P);"O`VAYEYE3-V[C2*Q/O%$"GCIN\XL)`SN9N4C-FNMH MUC[SS/9EJ=`K#>@VN6DK<%BX`B#+C[4UB"-KZD!0I$P[*2M,6)4V2R;5XQ0] M8..V[#4;FB(('Y>D")(.P`E%<-2&33YK#[D.2U8A\RE.MB]7-O,2ZH,H6($*6745S&*>[>O4QYP1L#P5,NE'S*\^ ME%)\A0H1KU(?JECM%2HD/Y.X9O6QKLJ!RGM`W3(>4+:L9=ZZ%9&J65&R+ZY) M6-#-*19R_:S\BI^7TJLGKR5.I&CSE0-T&YD!1)F7L[E=:H"C;E;^+B!]B[>) M*)GD([1Z37\J0CNUE6:-\5E9 M-[-`=)9[R'8V/-MI&8?=QMJ]\F6[Y+')N]VGD($>U.9E&],DFQ&81RXX$B,: M!3$4].9P7*>-!N\M-BJ'<]Z!6@CE^E[D8,/.AF8K0H#5UZ%/?>L2G8[O[GDG M[KVA]5YD`?QX)7/Q^8!0F(_[O[^TZ>OSN,SAVI=`\-HU3_J%J#FKGX_!EQF` MH1.D\?A'7".PK+??V$^F@Y<&B<]X(D$Y_%OE2A9!/N2%*\22S%G\:2"(^NXA MZN!T?,;BYZ9N\%5R6DN_.7&)IXU=T?IT;GW5YHT]9`%6?]C,O0GOYDU^: MU)];Q![,K>R:#0CLQF^SFQ.F;]IO>RGM!6J/$E1A"*`AKG255#!DCJHG_JZ`?:D>U:JY!G?VNL]]U]KO.?M?9[VV1 MV'4PIP[F[)2,K(,YU9S-]G-B=]E/:&M4.-U]KL*K+!S$]H>6Z#.?E=W M/E6R!VJ'J7:8*LB6M<-4.TS+Y\0D^ZUE7A?-G&93L'?V$][#[(_Y6?TV\`)L M^Y(7O#?3MRM,&>?U)+7W6^T_Y>-_RJDSTGX,PO][9/JA[0_'$P#\!?1W0'FO M>0*25$E_ZY43:+6/NAN=0/N5$VBV.YN=0.>U$VBT3KIKFT#.K2*$$:M=+:*. MR*EOTYT29V9H]WXXP<)3/%KG(4'!D]FB9C6/85!6>+2&JZL*:4EO]Z>71<1E]`U<[!E4?<:A3EE*N2^ M;VHZ"ZK/J=/I5&,RI57I-DRFM%JMW&16JV*G3K?9>,5\DXI,_4*I'N[&`\$; M?AA/%&WV7DS?RAOIQ@F^?_1M^T(B3-T@'MC+255)=E67* M5JUF;1S3M4I+LZ)U;1QUZY4ML!_J55W.JA:)Q(67MW58BX-D>5,7,=:+NIQ% MS;M`LEY;,B@8#O),8D51799G6HN;K=5V^DJ_7='4JOE[DE7I=XWN;+3GONFH)R7J*6;!]V9,8>\X9=.^,KUYK;,]'6:K/*S7*YNJ?QT MER'M*S_))K#693E]OSW1%"UKMZ*1[^/>_S:9P97.9TRZJX`P6,WHF)](\ MZC8Z\\SDU3"X8O8YKM/ MMMDY7/)MY#@&$;+&V\CIB3S$K^6(ENI(K7)F<>5D5=[MS\0C&SRQ&A5KDU5% M$IJH6//,)^04$;$V655\\RHOQMIDU8SK&17TX+)D53$\X:X)J[D MY&7<@TPGD0B9>@UR]6]!7O-93-QN"WD9G[P:Q`UP\V?#)AVQ3NLP/_:<,][2 M!`5[>1=N$/H1H:A>(<[K'?#3%4<6+CVZR=>V_B",!]OJP<:8#_8GI`/+CA6= MK^FG*5_M7X69;O?J3_8(3:\)K]=^>6L_V?54MOV@"O/<[K6?[..:UBYUL(PR MC"JN_56JE0-[OC-CE^T[JX)0GV\RE5_##8B''5O!#1SRRJS@9418^FMH:UXZ MT15:E<4;DW=Y519N@E[/HMS/'N"^8(!OI'][KJ5RJ!Y^5'R=?F,C/WU9G5KJUW?L*_.K/:M?7.+V*HSJRRZ_W9((-3P M%A[+O@=^B3#X&GJB#Q_#W@NSW_=MRPDI:HINEQ='5D,OA#>83U[DAG$T6GN' M$X@WK<,3H]EH4%#SR>3//0XKIP@]%"].^"C^:_L>WH:#=0HP&K?3"1\\.AY1 M>SMP>8IX^+47AXXE+:D`+O##T7N,.#X]>2[?R,1!TU"\P19^NH2'GC\0%TE< M.KV`#W@T82%@*/PX,)_L9%$X725'.VJUWE-`6`6#X9E1!%.&HPG+(4]U!\]Z;9 M;AI'C:ZP(F1*E;\"EO`=-W#ZXIEB'G)!X<7VP.D[BOL#V&?AD80D1O5MK%%^ MML7`=/STL_%N'H@>;=#D75R&J@9(=K@/3XTQFI]ZESY%$\Y*\ZAE--KP`M>F M:<'WH9HWC?;FY,AH'![R64BRD7V\%LO"!5%E2#%3I=Z!*Z>M&@QUV#Z1]XT1 M1<2PP*<6$@W.Y6J!K*K`+Y/@SAQU?AEE./F>O)%.U1;SWX"#DH?8 M&F=PH;**NAPX6@I;;#XZIJ_7:2+S/BA&3E[^T28I._]<$S^(#0R\`EMJHW=Q5 MIG+69/YX\7_G9Z1->K>WYW?K,9;A+?4&N:!58`V1%G=E]^RH5$;0.4=8".%Q@7P_$!_&`$VMMAC0WF M/\J6>&INM8SR-?U>%Q[VD?3CU@O!=Q1"GZZLO MJG;9@)0KW<-?BZ4<>E41'(#)RW(S;SG>Y)6.S>(K';O&$/'6GP_YWFO?DW&\7$QC^?,=W$"=V_Q%IOT)L[+HA?)I&*)&*.NF")M M-@QP)G?$*I@N;[==R'ZV@^"=Z/7[T9-TS"S-9_N)I`9F)XJWN1:Y4Q>OU5JI MMJJ`K"T^07'G54 MKR*3J:-Z/X/4J*-Z=52OCNK54;V?+*I7(LXV?W3MD^\%P<(EKPVP'4J018.\ MGJ3V?K.UWVY.)PDL@/51%'?!J2LZI<>NGBR!R=H%'WGM:_@JBC>[QNQKSD-O M!SRTI=-[:2]>E`WRMP0],,)KJ2EU8D"@+4;-9P>^M)QP7)%B\,/)QLE/5Q>7 MG\3IU>7I^B:_XU[O>Q>7=OTF\[D#_I-Y7]6@BJ.5@8/O@'\">!'8@ M!K#\7'L-6TO.`OP&8941L MQ6#HO=`XA-]VCW7@X*V(9$"),LF%Z";#0?JF$]A`[7V`N(/8V69YT7U(2';< MJFC>TZ4;F:9"ZO,$]G+"N^>6F0'8'+C5[1M MKOVB]X1ZPAP.[6=$+BQLYWSQ_.\Q\*9%K50P^-@@X[KU5CA/HR%-`_8'B4\Q M4&`.[2#5$9CI%.7=!2O]AQ.$-O%J@/XN-O;!*PE+$5DMYI"X@=*'54+GF+Y\ M-H.00!4%MI;+9EL>^9_>"_82,ZM[40BK1BV.3]-6OV^ZKAS'B(8A;UR&_E"=,M\)O@>T&9$;T^+`U!/.U3H@ITCRR5XE`I"D M!D!L!CM'04#=)I]H=X?).X*-JH.C"6UP=O[M_//5]9?SRSM:HMN[WJ=ST`Y? MKGN7.ZD-X,S(OF,KV37NI*>^P:F-0'%++2J`1],"Y@2M\>`Z<-)-;,;59/N- MW?<(^S@CJ&5/4NKH>BAYL,N24="?D;DGCN'+H]-_9/(M&X%CX<"`&Y114T'4 M[X.:&41#ZG@:VK*)N%!D::L@1K[WX)M/$H/4(H%!XD.^'$X8&$F(W&J0/`Q# MQI3`!P<.UQ=H"G52/+&8)>%KV7]%N)3RW&./E`>K,!PXPR$.+&5H0AR*ZV<' MSRMM!>+$@C3&5X$+"3_#29(D2]Z-LBT:C3P_G-*`#_(0N__ZN/ZYDF"ATYVZ M]^(VX9%SVMR-"H'C6`A,VH:W%Y\N+SY>G/8N[P0(ALLU]0BN!U#CMV@XUO`T MOL!)O/&\$`T$[.MEZX$4(G(4:D>$`S;)#HCQB1]MT_J+\9\#L"7[%'-&J/16 MYTA\M"V"XO@P?+8,<69CP^U!,KD[Q":F9^(N06^?QK'$_5AG4(,/X-`#YB9- M>@I*UOP0.4-X[>?/IP:KN?287@2G`&P@^@4"5"!,,)FHIGCQ'3"%7#DK%B3V MCY'#(!YR85H2)1X/%W(E'-1`2H(84X'7PW,EP(`/[/^"P"%A`J)!&._PNACJ M(S-E0K6P"F;%A(W,,=JO>&H=B3`BQ9=Z-VP86Q`\(2>0E#&."4$B&)TNXVC0 M0_+=1GI=$#H:L7=L(HM$20S!#09-^&+;KNH45>(;5F>"\#0T"_6&@OPC-!,D M#&:$+W_3,EHZ4?E&^1:>K;2S98$V`,'L18'<*MCO9\='P"'8&DJ*8[V9S4Q\ M-8J8R[[)GW`L(XB9P??PME8R?]&!0ZO7][PG4(]/IC/$Y454)-H[Y%M$&@=] M]6+3=N+BOSDY299<[+UI&LWC8T$`(8AYCT.")>P$;P^(#)P+TB32]$A.0[U_ MCVS11PAN<`>R1Y?#Z'2T+!PDL2.:G0FXC6W>]-%2/FWV@D47V,`>LUNLG_8_2@VFW`$^)\7^6B+H5=N M2F^$^CJ@^:;Y7=IV$LY=&9,A<;#L( MS@O""K-!M#VP&?A_F#?P>X2:@SX%\;\'+C,1D_9^I9H!EPTV[T!<>G#^0S@* M;%P.L284%.@0'F-5"R83(>;C/2$T'SL&]0&M+(U1@M0Q\9`S7%.R_3@3W#G@ M%>045D((D>.GC-[)2S=V^PB*XN-'1*2/X)GI.F`[_S,J.G[?4/I=@TISV%49 M(##9=QLO"N"SB(_F'T6^]27%WT3!)(^WE\;CHA1_$QDKYG$QG;^)A"D\3LM: ML_@2M,P'V_V/"8P@;A_-[V"1Y[)YO'*XBCW7'(YA>P.I;.BQ7!9G1?/BS13B MK=4S."_*&H5X/H,3&:6$."_K,EA<7M]8[&9/@(J:0_LSJF&LM+C#"`<'@[^P MAW&#F$Y#";LY[]5!5-)6(@77[NC7GW0?V']%=B5BER>3(>L_IJ((A7NPXX$_7D\FXV8`#(8P2>DPWJDEO-@`GU^=P>CY&,"IF MUW/W\V"#<>L#1UZ>.1"')X?ZA6\\@G0V)O!MNQJ^K2$SA;'S;,17K)D*"=C4 MH4Z1\-0K,=`_I,R!,P"+)T8+B*5FV\^[<#9T0Q2-P#SW- MO[W20D&Y%4_-1KK&J(#`]O%)XX1(+#<8D/;WO_VX]X?.._P3_OG_4$L#!!0` M```(`**(;D72Y;>`Z@@``,=0```5`!P`;7-R="TR,#$T,#DS,%]C86PN>&UL M550)``.0?&94D'QF5'5X"P`!!"4.```$.0$``,U<;7/B.!+^?E7W'W1L7=7L M!_.6S,PF.[DM`B1%'0&6E]G=3U/"%D$58[&2G9#[]=U!8SK3/K#@8U)&QL&=AD M%KFI6:SVVW_^^0\$/]_^I6GHCA+3N$8]IFL#:\5^12.$=?HGEB$8YOQ7]%W M;#KR#+NC)N&HRS9;D]@$OMA?^!I=UML8:9J"VN_$,AA?3`<'M6O;WEXW&B\O M+W6+/>,7QI]$76=JZF;,X3HYZ&I>731;E^AA-IVC5O/W^FX%\'O8AJ_:\,6_ MV[U62_ZZG+>;URWXUU:\C(UM1[Q=9M?T?O;BWTQJ/5W+7TLL"`).+'&]$_2F M=F31F4.$)^TOQAFCREM=K:1:N^ M$T;-=[[K0XB[?4QN;, M9OI3%JZXL>?R!ZK^P)R#A0J\Q0P^TWIF0=VUZ=(D/;*$D'!X-CVI0N?AN:,[ M8G2$4,@\,4//N_8]@^`"VW3"+X^ M$KEVP58FK`RQ,R/W;6KVGXE*]"8)G)MQEH+\[1!E&`GC/R+OY9O_\LV#@>0R MQS"W3\M'09'R)H+X,^+2SL&-0FQL]^`^[C,YD>P&3*.P",!]GT(+EM_@J+ MI=OK.T)[Q'C;D"PWB&D+_XS+N]9L>2W_3][I'_O)TW6X[#;]"YAX24SWLC^\ M<:%AC?(`RXXO&>?^VS"\([X[7$>,&X3?U%K-IJ\(B(>3:1BK2 M@+F-+[_B;)/F+\\W+`;KL=O@(C7T0NCCV@9XI;IYPLD64Z._VQ)+D,SX2!BN M1D2[9")2;:T<,]Y*6DR)3NBS7"Z.2-K,C1^NQLQ%R(ZV#(Z&P;+^/^YYR><;6%1_SHQ\7YUY5N9FB]RND)5DG]F M'.3MU)BHT:J0F;+R476F;A)1L25#:8Z6%7RIEL1$9M42SI#B)36I34EVDQ`W M]EW0HXVJ;+Q^C!W;?88N[U:OB?XD!E9_IQ,AQJM;;#UY_54,/BFM*ES^%$AV MN1]$I]A3_;A2"JAR>\[`O3%;9867(E*I"$OJ3;,LKEQ`01'G#C$F^!4\8<[Q M[C![H$0KK,A,(9/[3$);LSN,RF69HY2+$?TP$K;**4#*DH9QW#H-('V)Q@:@PL[\%I2IU)$B@_W2HSE6%T MY4@ZR@*S->9$/O?2.5T2X]:Q%Q85`HJE=W+KOM_V=L M[JO>39$)Z"*P9#!,C_")>W[()WW(JH#=<49W:QS=0'0[5.BR1S&`>NM4X_UH%SO-S9?7RZ5$K M!BNX4[J=;,GRVPU5ZY+[TZK?L'ZGA2D#4PW]U@C;.83/A;ZG$[^G(O#2SD7& M2SL!%3\7\&)1QG:+`-C+$-@W6<16Z$VZ(N\:N8]6)YRM:,IMN,"@4OLZ]P:H M@!0\A11LI2U#XL:6G[%BW!UIXY)LK-P:I,N$/5[=,V:XR8GP9ZH3,8.TD[8Z M3)8I/]UFTY-M<_46`0-+9QLR!-/NP.`NDZ_\.Q!?T506Y4M%MOQII6YAB,XX MPJLVS?8;CDWYQH.QH=#9V_L7@;UWXU+2=I9@^1/N_<2I.:5ZDW%$[#>CD[D+ M#:MT]K@E*\;)?IS[6*L'!P)68^>DE12EY>>;6!)#$9J#WRJ7BKS'>0?(WFR[ MAE?:'R'9H/[T>!NT.V,YJC3[8X7H_E@=(\F MX^&@.^C/"C`F=E=W`/+7,.1V'74[D\&\,T2S^;C[WT+:V+C-W@%8OX1A7=3W M<-`?G>D4'%B(MU(W?P?P787Q78+;QJ/O_>E\<#OLHU[_MC^:+Z:%L!JW/?P8 M7:L91O>YCNX&?_9[J#.;]0OQG<(^\0#$5ACBESJZ'\OI`&[L]J MSCN#T?RO(K:696PB#P!NAP%_K0/+W_O#\>0!J(;H[-SW`?S#I#,J`FSR'O,` MS(LPS%_J@;P#B(N9/(F;SP/P+L/PKF2&O)WU?U_TBT7WKFWG`>R?S\KNZ).O MO9@[@\G[U0-&1$I4)+&B3WOY(F`F;V8/@(P4I5#^*A*BTN;V`-I(K0J74/3) M4X0.F@J/@?0M[P'\D5H6#0FY&@-UR-=WL*AP.Y0H:$<*7DQ4?P@'I^V4#]@0 MJ8B)2XH/LD5Q,WW`B$B5#,]<^1?<0!7:ZRHVCI3WV0=,4*N@'S6G53?A!TQ0 MJK+)%GBMH?PE_R(YDNG>*`,FPDP`-)#/S1`E;!$^, MQU2Z2"UVC/GZ&>E#Y;P4KF!)L3`1OAGY0$8#OT&7>L&Q$H;+5<&M"'YP7OP MI7)6:P*E6A6H]@&:&L+WH]ZFVH5MKR[K]9>7EYJ)GL$+PD]6345BU8V1@U6X MJ>ODXO2D<:;7+9(/\U!1]C M`]NQWA_S>N+_\<0_&[KY=$G_F@$+*H03T[I\M?0OE8!R+Z M"`0+G]>]'X-%=4[5`="6?FFYFMPB%=AN*TQ%I#!+T']5U\6J]*MJHUD];=1> M+:VRYLDU-D8&',&Y0O]/6M/FJ93Z.OVR3CATEM"T6Z;6-6W=?J.$XJ4+D@!W M:UE@./]265K8KM+V09L/?=0/(K+VVXKT)DNGG:&BU#.BNP(&M>!X`:%MI<%) M+)SC\X<`$V47T-958&0"DRBY&S+:UR`UOC68#U9T#")&3S417RH_1&U@+:X- M])()4$QH1SS.<@GPVV`^UA]-?4Y,3UJJJB*'-%7S<8@,7=5A.L!,M>R&N`U6 MN@V,L8W4IS1<265WY8]4]3O`F&@HP%M"X1VU1R:9HFU]9L`.G)$FX>!T>KA" MN^&YUE^AUK(L@9$GH>ANS[Y!I'$1W52(33*ZWM,/-M!-^RT-2KKD;L@Z\!D: M:$6[+.F[CY`N6^]XUN\]0I/6R!'8=<686_-N!PC`8Y?!06R6T4$$/"%,AO;NA`TJ,-JT_5M?5GF&6N8,GFR%@U M]"__@9D(Y-:0(]*LAA02+F`6S$QXEDIRZQ_5P&=!UL6DZ=I)IF[IN8MK0:K`JC.#54TG\[_E.H?^@X*6V-1" M%BMU4K3NEZDG5E`\[LW#JAI:DA54-M!QZ3T@=I]47<+E#.*,<,.BQ6,%AI$- MH2M0/"X3V:VLT-8R>VV3<`X!@0ZDJ:ZG@1V!JBE>%$JHC;\3)8:,0Q";!M8E4D,^^B.+) M*#_>F\#1=!MJ/Q4,+SF0%,)ZFH(U5$4!>%-"3"&L9Q&L[[(*FBOOTL5:F!^# M"@$^YP*FPHHK73#@;#&ID`8?:!?3+=5`%ED4DG\T:LKX_NZN-?I3&5PKX]Y- MOW?=:[?Z$Z75;@_N^Y->_T89#FY[[5YWG+\NB7&L$.*/4<3-FM)N#7N3UJTR MG@S:OQ71(I*B6R%4GZ*H3FL>&N7WUFA$S%>$K;C!KA"\BRB\,V*T0?^A.YKT MKFZ[2J=[U>U/[D=%4)H4#0N":YQ$P9W7E.O>']V.TAJ/NT583B`J%D+8B"+\ M4%-N!K0G$".VNZ.^TNIWE'OZ<=+J]2=_%C"1ID3,0GB;4;P?:X3BA^[M8'A' M>"8MLW73)=COAJU^`5C9\;00RM,HRD^UT(!#`!?2;YAQMA"ZLRBZ"SHR7HV[ M7^^[A8+;*L`6@GZ^TZ!.U@1^[85,KNS`7$B'V,04&U"5'SWY`E"R@W8AC+&I M*#)P%8A0*(87`AN;H:+SIO*C7Y&RJ>FG]?;Q&KB!U!!:@^Y?(YSHOKANQQQ8 M,]?W<*SJ(P"K.HU1U*%A6^MOW*A%]:3A;UC_X'\]W:REB(E@CWSV1I!`T" M7B,.D/TV(>.1!537N[AZ"_[2>M4Y#2]+';FRFQ@$2V,S3!+:6A,FR]+PV?&# M;"*\=2(!N5SXB)*WC7UL.F`6PZ*K+ M(O)T6R+C^P1T33%]T(D+9-J_$3<2W_E!WQ@SM&2\X/0\=UK"P6?`M6=2 MT>E'FAY/23S+9E`6:9]E.YBY@AJ0MB M##77LR.Z#;"[?-/<).HAQ.,%P!R70DQ^VLA_+A7B3-BQR*('B\IR%SMA#5RX M5LNQ%PCK_WMW[],8C,H=&G/)^.5T()*0]RS+RT`TECW2'QT2JJ,1$95.!Z:26O`=#`"^00:!8W;\=W7[K(SO< MI4=0A?ISVA9-AFKDIW0+=9B.,"9Y%SD>]\ MU$;+)3(CW9^JM,'$F)_2!24F((L"O(W/PIG(8OQ#M'>*B$YAL`!,B3B+#7*#1\$,+N= M7X@6M^1!\1%`S"1BVWA`0=U$*#[*DSHH@C)&1AOEQAA/W5B-5W&PI+)487*Z;="![4VM MH&FYI\JZK_0C;"T1MAE+/]]!88I(S(,8=*;=`_&$S_6(5N293T6>$N#?_A#* M<8\=:ZMPU@68.YW^@'V-V+Y*>VQY`QK=H4\2B?J%I4D>5UJ1!T,R1IQBCGHH8U2\T/3LDHP9! MLXQZ5HQ1ST2,>E;ND8OMC!H$S3+JUH2G7@KK5OIC_)Q]&D;0N(UE+.3)T(*P]\4M(ET&WO[(U7F+;_BB"]F!S`?[OTU M"W//P"\7*E;2CF'F?H;X*DB\@5A2+MVV%F9HP#1P,19N`%,3LG*@X#2I^QV& MI:-:,`>8[W?O-@9@X:`&3&]>GNM5C]?EYG%=;KG;+,?K2, MTJ\W(ENFYMV\*'0(GBKK&$/;HE=_0LD?$>`7D MW8@^6OY6LR<3,!?GWT[36Z=SK.]LVV/32WKT=];TV"9@!BTE7%QX.CP@LO+5 M#;)4XKD\X-F\%T#%F_;WL/#<'K]NRV\ZRYPAU]/7!5<:M2O+J.-Q$=\YN__?SF(48K,B:\#0WZ M8G/3/3"\\J:D"7DV/W]`2%CNQ($,^LL6465"I\#3-JB%A,O)*PTW*>&0(E93]GZ6^QZX%9>L@YV`[F<^*W M"_.46+RL.YBVIXFM!G,4E71.O,'(VF8EX\J5E1J4X6UIJ?#EW-!OJ:JS=-RL MD@Y<8:CJ;FB$?#:@:UI3"\;1F'JRF($,@KT<-M^FW[ONM5O]B=)]Z!X/G1^# M,M]94.86`@L&M@?2(S%L";G#+VF:RC8#)>%-<\YY,N5$6%*MGDZ2Y-&4?'F2 M.7:2&Y=[/;$Q038PN(GO@1(E13<$FCUBXLU[^&+8\0Y8U@@AV^+:,E*JK*/< MV0R:!)IIU9S-.E@YUH..Z;5.7@B$:UY&Z;+"/=G,S`,O:9#G>/1UQ\-[DJ6; M'X^^'H^^EK5\.O2CK[L>)2SIKI$=3A+N\UZ1#C!U:/SJI%@V6JRLFR_$K)J( MEF71K6^Y8%CT"II_@:5.7RG^E')..ZEH62^'$+,L$S'+NB6_&<)-+TT/+D6* MR;T<2M3IX$XY6=R,8%<]4Z-[`GVP3`UL%/.TP;K2+ ML_,`"T3+]Y+$X,PL^+<#L^4PG$5S&"YJROC^:MS]>M\]IC`4!_V8PB!Q"D.D M*Z4[F4P!N=W-%#UERU](@)NZY&>+E'0;?HK)4PF2W:/+D2.9?:N<>)3Y?$<$ M=-JI@<3B)64_I/<;+C^RG^=P7X[D77C7<;!N/@XAUI'F'N3NPQ?W%^Z:2$"\ MK,V5#`L,42WR=GT*)=&[S7![%B/RATICDAIR=D;B#RZ1Z:HQ!'B`7^K!I M/BD``-TT`@`5`!P`;7-R="TR,#$T,#DS,%]L86(N>&UL550)``.0?&94D'QF M5'5X"P`!!"4.```$.0$``-1=:W/C-I;]OE7['[">F4I2U7[W9K8[R4S)$NUH M8TN**#M)I;92%`G)G*9(!:3<]OSZ!4!2X@L/RC)X.S63=(OG0@?$$7!Q`5Q\ M_\_G58">,(G]*/SAZ/SD[`CAT(T\/US^<'1O'_?L_G!XA.+$"3TGB$+\PU$8 M'?WS'__Y'XC^\_U_'1^C:Q\'WD(?(I/W$BO.#O:$!=ORSK[<'EV_A[=V=,9.C_[^>1Y0>D/G(0^ MNJ`/_G8Q.#]G_WH_NSC[>$[_=Z'Y-8F3;.+=USR?9?^DYM\'?OCI(_O7W(DQ MHFT2QA^?8_^'HT+E/E^>1&1Y>G%V=G[ZZ]VM[3[BE7/LAZQM7'R46[%2FNS. M/WSX<,J?YM`:\GE.@OP[+D]S.MN2Z5-?@B\PB?V/,:=W&[E.PJ6E_!HD1+"_ M'>>P8_;1\?G%\>7YR7/L'>4OG[]!$@5XBA>(5_-C\K*F=?\N^Z"_9Q[?.'`='B"&I"(7U^E`J*S,Z-4UV M@HD?>5:X'^NJ=4?TZ6^')*^H0-'>>!5F4>($>Y$O6AJG/<+[O?&=G?DW3<<2 MO-^;+EB6:0?LPUOZIQ)Q_)S000A[.756EJ2#XU_%^]VL[&WID5LJ-V"=943* M;V05D^28C3UL:.+U98/3'P\^[6G#Y"<\Q^0.K^B_JTRH+A>R2G MXA!749\,<>I&M/!U MLQ]7:KY/`2;$M'_%F,[:6W*U)!?V0YH8WQ7-P5 M50#&>J%&8ML.J/2T\X874JHV+,4@!GJCQK0Q];03GQ*A#GTB;M-FG+&FE='< MMG`3"$9#2YA5VWL+11S[1LW^OSC>Q#]O_##!)!*W>B/,6*-+2&[;O`$#H\G% MQ*HMSI$HA\+P+'YQ"!'U!P*,2?^@D5[1!2@!.A>$C%55#1D&_9ZB7CV('T8/ M]J-#\&,4>'3^9/VY\9.7?N#$L<2UE%J8U(H&]:)R)'`P.E)SK(TJ!8NO4&J# MN-';^HJ9FB_$0TP586QT:::V'5C*CSMO>C$G40=R<;`N1-ZVYT[HJ=NWA#+= MQ@T4J^U<@(!JZSHO47N?(PHUUNJ7RA:_[*JU+^4M?0FPE2^U6OC24-N^5[;M M^Z[:]KV\;=\#;-OW6FW[_JW;-@M?SHB_7NN%DNM0T_%D$=EJ4+F*@]'^9E0DDDO]+:5N'J9T>^6=%!: MEB8EU:(J17EIF(&1FC[7JNQRRW>(V_()[-;Z'6+6H+JT\6+ANUBO0Q-@36I/ M2K>HMD8@&'W)V%45E6(1SL%OY$+S#5MB_[GTV)CSW$!JZSD7GG7>K@)"U:;D M"&#^\BUV8MQC3M<2,WDI1B,QW&0WH")=[`E$V,Y%HTFP*B(.1P7\04<50>]P M1]WS:10EL;B'J$&,]1("HO*\\X:7D*HV-D,A#GOK8-IXO8D??))LG"`= M<<0M+80::W$%V6W+"W`P%"`G5W,#*!IE<)3Y!&\L"3:%PF',CT`,0Y>PCD>L M"AG:F##4E+?:$$-AR$/)KVG&FQN@W`*8M]'[[!!/X6)4,";]BD9Z16>B!.A< M)S)6575PC`%/8>"$/@Y^W,AV7M8QQCH($;UMMU`%=-[(,E;51DYAB.'>>G"X MPN&_G)4?VH_.)]G*6S/.6'O+:&[;O`D$H]TES*IMGT-1B@76\=N;>8S_W-#I MBO6DBC,)L$9WV,GHEO;6-0$[UXX.N]I^NBT6<3!L`2E\""&Z0Q')_`H!%*J0 M%+Y&34H&W([(W;!@"`O6AXF?O+#SZV3%G>'>/$Z(XR:-`ZN6G3GWI$4U=BZ+ MAE'G2FK+M.;:9*:HQU94N#$J6!^RDXJQ>[*,GDX][*?]$_U#M5NB'_V1LICB MI<^8APE+EE"IM1AF0E(JDDQ!(DSG@E$0JQTJ2R6QP_+<%=W)HD^U2IQ@&'KX M^2?\(JQ<#6=6&`*:96540("DTEAD9:N0I*#T&T?A.C6M0SQR`&ZJ*M^QM" M&$<_=IW@-^P0<6<@AII2@(IL+@81#H0N%.1JRR8I'*5XQ`PZ[1Q29^47'`0_ MA='GT,9.'(78&\;QIA8QT\";=2<5M,MNI0`,0D0Z#*M*&L;YQ-1!S/+X$S-% MN2U*C?_9G:@>HF`3)@YYX9D,J[$S"9',L:+:S]T0M>GOX`H]B6;$-J9&MV]TJ(RI:TL M&G:=:V\/LK5-+KDI.[:^-4:Y-?H]MP>R@:H7QSB)%3*L@HQNOFXD6-I]74*` M$5$CK=I*!`=!DD(6']!21`UK7A@"NG5]5(#`9-+,KK8H<3^=6J,9ZMFV-;-A MJ*;OQ(^"JJ6/C.:U*)`I);&@GX-I\0*96@/31S":M>>ZT29,XBEVL?_DS`,\ MPL+.H!EKM#.0T2UU!DU`,-*0L:L-'2D6D2T6AG(F!*\=W[.>V;$SG'5L@OH* ML&;SEDCHEC.5-`#!*$?&KIZ-A&,13L$P9%,:!W7&R@Z]#:6785062>%2)?5K M$R6A&,]ZMPBB@Y&R']$F:N&9-L'-RT5,NJZ<.A9,WZ(@6)72]?!7:P!*0G>. M^^B'F+P4DS;=D"@6'122&9B4D9IX44AB-!@I*2F*$K;QE%G1@9,>'97T7AKYINVM'C"D!>/O$+Y0'Y%E4%&. MI^2E->M"#V(50&Q[Z00`4FO?^L[<#_S$QS'MW?@F@M)5,(J)@+ZYT1QU+2M5 MREFG:0O&VVM)N);3;MB[&MX.9T/+1KW1`-FSW`VMJ?X6LG^^'L]_@ M255?E9T+4%-KD&6EK2!P0M%;:),9="0;C24W,1JBB-HMOAU04Z*DB[L=0`?\L"G'W1S/K.G=5F1`G/!^%#YADOCS``_P/%&&DB1XLW>Q M*&B7;V,1@,%(2L6P'N#?XI&'YQ2XH93>H1#S+91__?#W=V???HL\/^;;'6!( MK>>Z9(.]B?-"WTKE1R[_ M>DZ'*8*>F/$[='&.XO0,IK-)'B/B_QM[WZ&S_$.?)2+QTHT6;W-&\U5W+.9G M4&6ZJ\,,WZK82+)RG6()`T9N`F(-^W'8D=XXT]?9R=E966-G9^_.TO\WB>WR M?]Y]./O`GS*=*;3W#M%G:^PF_A,.7IV@0'R?25[Q))KC81QCKRG.UXPS>8>) MD&;Q]I(:J'.%J9C))(:2",UQ)@\875%V%RU;T>1WT4H2%>B9F.RB=,@7NRL9 MOG-AM2`IU=@Q^IR5`$-A/<_CAT6=8.+XWC#L.VN?3E1$LUD1VFCT0$ZY%"UH MAH)1DYQ?+1JP12-^IL(/D9L:P-!2-7D'2\+O$G^.O:M-7RJT7\O!:E1+7I*: M(Z>P.3MY)-%F^4C_RY9$ML70'Q8M!\8/J![5T@Y_=1U/U(LCPHI#"_DUAZ/A MAA!5.T+5<7B!&:0]O(HECD8;6'K39*M<#`&^;;<<8ITX9$QX_AZ/1\`FF'#/ M2"L^*S;N+NRMJI`X$BZR!#-):T57'"_/PN34'G%#B+),TR;VMD%4K3=2-^I. MAJ(*B.57M0`J.P%-I=RR1)@[0[BRX\GIVT@N-^A:;F7B*JFE:-`R*U'4E=@0 M4-R\J5+JT+G2JFNA*0+H"A/0DE.'T46Z>Z,N,9TY-"^N5BVI"R=$=RHN ML?,F@,(5E=1M:Q04))^MQ:4,>B:=RDKAJH&^CJ$%22V5@?/0AJ$;K?`V?;9B MN[(0;5)@"LI%;0F@8&0EYU>[8(JCT2[7.;BLYAX_4Q13=4_Q$PZ%&T:;@&;W MS8B(EK?,5%%@A".D5MLH,WBPIK.A/1S=H*GU8(WN+1A:Z4=Q,E[<1)''USHP M>?)='-M1(/:9Q`9FQS<5\?+H)D*#T9*28FUD&]LS-+Y&-^/QP$;V^'8`0U(\ MH>&$1`M?-'Z5$"9%TT"MJ)+"8U@KDG5B53'<3,>VC2;3\?5P!D0&.,3$"5C: M/F_EASX;(ME6]BQ)L\+%T;8V*I]V52I)2\\43&_4CF]-C=;(FK*$:J,!Z@WN MAJ.A/9OV9L,'"UF_3JR1;=D?8:BTF%)RO&!GM@?96>L)P2M_LQ*-_&H[HYZ4 M;C5*CI7*"(P:=9G6K[K?V;'S]/DY>D3_&D8)G0FNG1=(&S-W>4D%;Z(,,;M9 MLDZNO.UQ]QR,F^335\)'O(C`NCGB%B^E*BD\-[I+L$JKM!TP?PA&$%5&M;0_ M['G>\$`.2HV31TSHK"$B4\RW3F>^F4@)$KQ)92AI%Y4B!(-1CHIA;=-`ECB% M'?8EJ06L#H7VC2[&7GQ-6XVMQK#D>V-B.P$>+Z3;E'4,#8]0FA6IC%D**S#2 MTZ8J29G`3RMEY\\7=&R+L[@38"TN"JM`;=Y,V:YS)3950RG$HA%L'38PE9Z8 M`Z]!=L<$STPZ.OQ)YERW+,+I2O4_U M2NO7;0H`(^%]6%>EFUO`U2[WOQ71:IGKKC0U/C?2K$QMFJ2P`Z/+%F1K/2DS M1CRU4/;AK/=U`*,)+5HUN*GT_'#T*:]+*)Z`RBW$4YV/S5!Q2L8DV)JI%?43@D`:R=> M$[6FZT/3'@F&'"R'A+27C?/3@U=.[+O4[1WXP281'HY26IF4C&85BB)2F(#I M@?1XUC2&$\0DB.C0F:81AJ&U7S#+08J]WA,=TI=XM%G-,1DO>,T*IV[T)+AO M849SRKZJPJ5LLWN5!$;'KZ)?BSMFA2$G+0VYV5I1>GX+7(;V[6&@\:+OQ(_7 M0?19=1>JW,1LEC@U^7*^.#$>C!PU2-;NGMB>Z(H6B!DA;@7N?!?M^QF["8F> M?`][5R_W,?:&83:+"I<]EC)>YSK>?0HR["CN6=&*-]FR%#`BWIMZ;:F]9_^( MKF_'O]BE.-'H!O7ZL^$#3U6I?!Q0!9#;0\_ZUB1/6 MS?%;#ZF\AK37BV?1%+/&\@-9W9:BB M]63VVZ]E%V^0_,OX98S\%XR^80_87QDI]/6&?A/+>?]-E'\9<8QYA?'5.\"QEKY!]Y7:F&U^$.\0HJ M:W&O*1*,U`]3C]I0Z+MM`&_(U^38<=^"W$X$Z9E.O2\]-O1#E%41ZIMV*3UP9N0#K=H![ M2R'9AENS4P<3OG^04YVD'C#M_,MC@OJ>[5>6"4.W+:JO)VB-`K\`I>O70O@3 MR*96Z6VG?#_O%^`06*MU$+U@G)WQW.='("NB6\VK*R>7N-@>O@.AY-Z@8\). M0JRS<[R)\PQ#M/IK!:]>;("Z"O2ZU1\PW6]KRDU+#GS]\NO[-$+Y#=H:HYTU M:-T.PR>V\?/UJYG2@@#H6*.B&GJ6E`)=UVKJJM7,X>C!LMNL9AH\/>R\\!6% M6=1S_]SX!-\Y[J,?8O+"3I;23_CEAH(7IFML]'QPJPJ5#@1K68)1:RNZ#5D^ MTH4D=F`2YV`8DM3_&;[Z=PRU@WU=QPI&HJTI:S@*6^,OQ5&X]D,G=`_@*$@+ M`J!CC8IJZ%E2"G1=JZFK'(7KX:@WZI<=!1CB%N50"7F"\7F`RU=4B<:LMJ5` MR(*CJ*).3AQ!$6`$O1_OVF&WS)+M65A74C@Q/X-M2H&GYD(MV28-C3=4L^A* MI0+J(D56X"#5U\Q1IC1W9X&H"75C-VP+/BS!\9]->G?0N6A?1PEB_!;V"KG: M_>O9SUH/@Q(@E*,%FA>41(])DZA<=Y-LTU*PJ&]/0=V5=[PE"G**^;FH"1 M;&O*PJEV7@2:OZ"M.;C)-J/:"SWV'Q;K>G("%LZ:8.)'7G453?#*VA5A-)O! M'I4KY39H80]&P7N0;CK8/ASUIU;/9EDV$)M>=[3+G55#U#2&]ZJO^2NT$SKL MR-:>2\P:`Q6]&;JR;H:C$0M0C*_1Q)H.Q])+G;IZP9<=O&`K])2O]U+Q>JW1 M@+W8WZS>%$XWRPZ9YN=%\?;&FN^-#O(2J3%]3 M)JAN^P`5J77EX]%Q&AT%&Q*=XG6VBC9>:,[;Y"8F-:U#OJA7&1Z,%C5(5G6V M-6%!@J9I&SI&I8D;2AY)M%D^\HRS@F@G#'UF.QII'291X+L:1V`E!D8/KRJ) MEXX&"M%@=*FD*-B,RN276X#+\F#[R]!?^*X3)O7ZS?!S'-:'@][/=&,SH^]\?W([[-:3*^ M'?;!#-3I72.*SJ\*,IH]K)%@*5E8"0%&28VTJHI)0?#Z+S92/T:!ATF<4F3G M97<.JK(+T[2:.MBC"IUSTJ6!-NR##BZW8]X5;Z7)ZELT2^]Z90. MPD!&W#S;A58P2`0V>WFLC'#Y&MDF)!A=2>G5KY:=)VB'!C=$WT;A*2JC6[I?M`D(1D(R=E4%O:?#YWCT8$UGPZM;"PVL*VLTNY]"\?PG MA&5X2%XF`9OK%+;%*[HD#3O#FRSTJE'9:2$W`B,X7:8->RZXW3O$+?F)W:TM MN,Y,6$O]*4>[(D`H5'/BT<8>OF[UIQ__?8*NA[]:`]2S;0N*]S8F2R?,\H_U MHS".`M_C?Z%UG-"72&N8937+5GB<8)N:5A5C/E#91B\].^3K*-V*=HB"P?P: M#EF;VKUJA;+?H5+IO-KK:I`O MN;P2/!@):Y"L*O/;$W0S9B%OZ@;WK>D(]48#=,_^..L-1[/?8$AM@)]P$/&Q MB?X@EM@*$TS6Q(^5:X):EF9GZMI5*4_;E69@9*C/M3ZAWUHB;HH*MN`Z0'$] ML^L+=S]#9:ASS[)@*%>CNGI:EA3T!:A;S;ZJ][^?H('U8-V.)W?6:(;L6>_& MHCWQW:0W^O_NKFTY\UC[$R9-N:RN15K)N+I9>%*!5SO_]Q_WO% MV_/KJYM/ZE'5FSQ\YANL-087!U8!6!>H$IU?PW#:W\HM<^O4<4=4:IW#GSR[ MSG.\TJ-1QP^YH0PN2H,J7GQ]BOSC[YUP!^EWR)RWP)O0_'\K7E?%E]H'%1_[ M+6X7Z/Z#W#;9Z%0*!&BD\FG$F98G-SGK5\A[UHS+QR25^_08$R9+*Y^/^A&B MLPZO3WZY/2'FHB"O6G$Q[P6A_?>0*51Z3:<,JU*9=F"89#@Z"VR>D4H8M MN?86'0U&WA;\8GY2E.E2SO.P"ZY]H3$99@?89E)7@@QCK+#ZS#A/,KGZTUNS M4@$XTJC0($B3=#G,2>'BXZ=UQT&;.=M-63)$\@`TM[^J6Q@J-3L-$B'76H,8 M%:A+X&JRGVM!BF2(-P2M<9D3;M'#J93ZH:5.@Y!5SB#(5287P#`C>8O,HD2%@*%+S/IO28RU%&K0[RHOR8GXM>T*H\W,HC.KQO,`[;@Z5 M)D,M+T3#H4D%F)XI%2IL6CX)_L"S(GWF>I8P9#T9KCXNTX95JLN[,%U"+!P$ MV.1D2YUI??;M&9TTMB>)R.1:&1XP46']8<3T:HUZ+2VL"IU[:FX5,NP+P]DG M'="+216F=&CP[`C:,2N%VEBY2HO'([D`2DOX">UY#HUQ_9T7>M?%H>)D>.7' M:$S8Y)_4:N%6:HHR23,ZCVS!#8`POV65'/L"3X!_LHB1X0Z.S1S\;$^>TN#, M^@X;#-%R?-9!GT]5).BIZA]RS(:@Z6K^B9U];%+2Z!<8-ZNJ<8=Q6#%D.+LY M=N-$%"[R?J>*8NVR:+#Z0Y**NV2QXN<\@<@DV+8>LN`8H#\F@P=7J\W;8&4R M;!V*N,]1T&>J`/6$\#I4Z&"=/7C]RS-J:0,_\L^M0SR19_+'J3Z!&<+EX<6, M^_+K9I7LOO\ZK`PR!-\0N+F)"&Z;M5\AZI1%@\[7TP<^6RWXQ=S^",2OB1`) MO`4FKM+[AX`(ELW+&W76\=IJ=^8>FQ9&AO*OK8%U'L)J+1I,1R\:;GQAE-HU MT:/NLM0;3*NP*]F8H4DQM M2$'4]%2D:AO5"I\:YAH1#7UZ\,D>A\<..R+\0JR:K%*Q;0<#QK!UFM M/36XZG`&3_06H#?R*6Q8-7IGL6ZEZ&0;BM2X$+I:3KA084_:\UQ"%-2Z-!H< MM.]Y=+PK;.:ES\XUW*`RXC]FZZF>_T%;I``RG-T$M=U]MG786H<&>8]32#26 MS8J@W,&H]*AA!F[(G5`#NR@9DKGQ&73B`I(0'+!&&HX'!(S)=4$[FH[I:6#/ M:T.K-$ALTXP0K=&F:^%5:*9O?I7H1!J&$YO=Z\'U*->:.GUFHSLFI8)K%YLX M85PA3(]`1E32L?++:>1JLP1._.VSX*[,R(G]I'TF><'/G+-?!*%[L:UD:4P2 M6GF>CU<"CK5U.D/%$OW[#[EH9P.T3:8""XB4=3NP8DA.;H]V=$>P,62$HSJ' M=[4A`'$XZIX=I9T!I*:J5[V"LC9]`HS%JQ5`6%.9.E]1Q(/HNA4/BT]OFO#) MDR_P(S]8YJ),_T1G.0[Y,2<[7MCM.0\J')U!H0AMEYIJ%<:U#FN4B/@V:\3O M`83+Z-<<#E^,-"8'GQ,QTQL9IUE1BI7.T5@^<''SD%3APL7'7.4.Y;-?.1PR M\=F!G.`D]_PGB,0Y3DK>A&]B'98$M/@1Z'$:PQ_2/BZNZ%Z`H#&,U&Q?N)BF MTLEI^!L/W5'8OR(J#&,2O M%N5>AZ<2UNL74X MZ.D-#+6_5^Y^V\/5T*^_B8G29B;=REQHV*?)=,]QZQL^HVF5^]5U<=1GJD'GE?)`J8I6'@8)8"C]W,B]48E?207HQ=\4\*Q>O$IDW%$H4HQZC5NHU@Z1/$,- M1_I%?=>FM3UA:R"7/#W?$(06:2%6G:+1<`H;SZMM/(5'P#X(SD\A%Y8<`Z^2 MW0P1'2;YVL):E3_P*ZE[UV3 MK7[A34SU<--L95)G%A^]6^RN3L9(J&48N&-RFZ2S/U9%"76ZF-?]W3O26'7B MS,8<\.WCND6!#!5#4").>H^IYV[/$_'(2THWPEJOG\.3Z4C-#:GQW]0P()HO M:#0B9!ACQ]7GR$U>PK/'2W@?%M[(H/8*/4!?!TZW-ZS4:VFS2R[@B=OD'ELU M#BE@[#P'PRK63W\0IDV&CX,A]ZE:J\";99SE&7&NMOK?^K$9=2"%!8P,T(_' MU(!JX41U*!/EJ1^Q*Z='Z^F])MN0]TPR%F$=0?$VP7@4Q'9H3"FBI'($M]=' MI"!"AR1K'C>O.:QKTXX+<;FV(86,3:[A%>P3+[P$4J0<#!O="5)WU8B][(?Z M\D.>\7D*V3W6!OC`$YA,#!T6G$61&*<#*ALT9#O*(<7I#<&;2G$I&K5O`.3G;DJ7+/!K+/L8/[>\'O83U3BU=I MB<@OQ6^SI-[ZK[M'D%FL>O&HYZ@&SC^+$E$2XD@MWJYL'%W!/G*GF]MA^[2/ MHR[F`*M&=2GX,EU9I_Y>I4_[H[90*0<8Y]EL.&##9;0T*S?1:C@:K@+-GO*3 MR`O$7>W$HG\-IT*!.6V41IDW$,0S#[E:B65/X#7&GOL'G1BN8GI=+5<+6#G M$@_"2YG=M`CY,\+7B6M;/<4M-Y6;[*ELD<."7&U^]:K9*34YD7Q3];Z#)NU MOD/<+X9RX@Q*,F"G_&DX)-D^G@C MDJQ(IM`'SO.L?%B\7,$AQZ**%D"C3(:5,6H\HOJ[Z2CMPQ1;\914;+9;.`;*)H+/(1">%!UB_W>L6IY<.V_4TYD?^ M6?T%3PP7I$OE85.C.J&/FC:*T6FW"5KK\P[L8C[GH+CGOR(9G8SZ0&%#-AK* M!.B(5"CX5>@W0T@[7!\C_0=(.PWX:MY9OTS$A="Q*:IGR3HI:/8@,*\:O?L! M0T`C2;VZ;F3]2M/(K==.40#`RGP"+SOC*18Z0I]F^72T=I'?4CNSZ(S,@=#U MUG^54"_U)M3;E?E;%\"/'OCTL3C-3KY,>5%Q_EV80,?P?/N'BG/=?!$1$:%D>Q6=<%-*"[)L; MD3X]?<.41@RCGR39-><3Q-Z=O](RM0V:_87Y+ET[^B6GS?;>U]PI;>#Z+S?D3COG<;]SUAX[X/,N[[B`L; M-=4/6-WTY6B9VPV2[#IGF\^\D&J/$*C.F%.MI#(@UFHQ!U3/8$JQ2UBQ81[H M793%:'J?I?-T*@&%HB%>W^G964[."/XJ):*%RFDT%A"`BC8"+TFH' M+T[G5DNM$:,QCI,LY8N?5^C^;E^`EN$1=,95,B7&?O9R3.$\ MZQ%=.MF$:!G;@;!O\%J4:=DH`^F&D;RD3(X#?&U$[P[,WMSL*0I>%D2K+B,I:>2VF.57%0C?Y2"/CNO95:K@B MCJM(?;8NF$U6):N+WF.=PMFZ]$@\.>;/?)&KVZ+7\,SD"01!/(FTX,?J9:"R M?4=:W6+H:]C8\OI2"7%FBY4QWQ=I!)F29.O"]UA5?.?^N/X`,Q0CT4=Q_B%? MS+@H]!&(C0ZF%*'F=8"S1D97HG^MCWP.RE+V\U4)G1CN&UPF-$;4@VP6UCH^ M'4)M%0S5,2"K*_):/%(CJ5=%+D4^3ZT3S=:?"9G>AJIO927#M%`DV]8;F<=< M_W^:70K^E*2S*IC,9G"?#J%6"(9JOA.M%=BWM>K?X(9-I1V2?'+41CM9/BWR M%\ZON!KV/`N%(?JD&S,`=F##UB6QJBCF7I*T?W4F?Y*_KG\E_X$-FZJKD/MF,[LSO)SMR6;$E9W3B2QI(].Y^F*!*2,:$(!2`=>W_]`10E410! M-OAB0!E/326.C(:Z^VF\=*/1^/$?3\O`>42481+^].;\].T;!X4>\7&X^.G- MW>2D,[D>#-XX+')#WPU(B'YZ$Y(W__C?__P/A__WXW^=G#A]C`+_@],EWLD@ MG)._.T-WB3XX'U&(J!L1^G?GW@UB\0GIXP!1YYHL5P&*$/_%^HL_..].+USG MY`30[3T*?4+O;@?;;A^B:/7A[.SKUZ^G(7ETOQ+ZF9UZ!-;=A,340]N^WKZ_ M?'O^SODTN9TZYV]_.7V:<_:[;L1_=<%_\=\7W?-S\<>[Z<7;#^?\_PO@UT1N M%+/=USR]3?];D_\8X/#S!_''S&7(X9B$[,,3PS^]R0CW]?*4T,79Q=NWYV?_ M^G0S\1[0TCW!H<#&0V\V5**7(KKS]^_?GR6_W30]:/DTH\'F.R[/-NQL>^:_ MQ8KV&4X8_L`2]FZ(YT:):95^C2-M(?YULFEV(CXZ.;\XN3P_?6+^FXWR$PU2 M$J!;-'?$W]Q$MM\J\#P3'YYQ8.(E"J-.Z/?""$?/`B6Z3)CDC">]/%`T_^G- MDM'H1(`N;$)\U5\@M-'SB@\1AH6%OW'.-+F[<@.APP<8/?/W8I M%_8!1=AS`RUF"BGK<28&$!+*9Z/Y:"4F%J[T4A6IJ9KCZ-IE#_V`?-5BZ("H M)C_Q0J:UOONCX0;%Y?-0S3DL^N=^"%R<1@]E[%23EF/LRYZ1`%9B2'+Q^X" MB;V+&Y:R54)6TW)W0[/WB"#6*R.H.^/,&/H2(S`;DO8O,>\U._\U.P_N32Y3 MEX]MO?EHGZ2Q60#&B92@N;6AB_B(#MA0B!OA1Z2S5LAH&T3L9.]?Z1=J`:CL MH4%.=14)(FYA%=0&7*>3QL;'2>9G(.HPZH97!VW4H1TTNWIHLPFD5W&YXG;" M:1.WX(9_L$>"GB(4^LC?="2XKNA1\H\%;>KSGSLGSH8J^Z,;^LZZ"R?;1\KQ MAN>`>'ML!L+%)K1,78+AWU6\=F8LHJX7;3H*W!D*DNY_%[0PTK,JS*8J39Q^ MAKS3!7D\\Q$^$_R+'Q)!3MZ>IR[_7_A'OZ]YN$4+++XZC$28I8!SWK2X99[1 MK"5TJ.<0ZB/*$=OTZ5)O#__#*$7:XFR5.+\GW@,.MJ8SIV2IJ\I4;:1$D*QV M.0LO#L$U%X2ZP8"/E*>?T;,*@X.F0!#.[4-!(K4) R3'FWQ=K?;P%4^H5- M2B^2T:2NQXABPB7P16A8K?1<4Z#V+VW4?J'4)F#H<&Y\P5$_W!H+PO4T@E,EN;N']%07!SR'Y&DZ0 MRTB(_`%C,:*J!5A*`D3FKS8A`]*".7CN21!S#=+GY,R3J6`Y:`J$XV_VP2&1 MVN#V=#U^;]&*4!'!6Q_$*G>I$@H@*#_8!XI:!^:P26SDFD^F"T*5CD.N(1") M]_8A42BQ.0#&\2S`7C\@;I'7O^5ZKQG89[-/^P7B&IR8R'))PB3".GG@-\ M=Q>ZL8\CY/]/I:AWUI3F+ILEL,3L9.&ZJ[4]H2!BFT_RAI5^_/N6P=&\CT/. M'^9V3Q@N"9*GY##JVB.ENGCK(Z=R0?+M3$7,M?2Z/UPDDC0_;]5%(]VA0T$Y M:&XLD*[6CI+>9%%,;B\?HHR@6V M8QA]!D'?(_O M=Q'7*=_>"XWRGP.4J#;T.TL1OOYW\OF8DA6BT?,X<-<>]$8TY5:BH6\P=A)0 MS02:5JW^1/U^/5&':"&8L&^JAD_1!@\?ZDS-W]8:6P:7R4.*IJ(5WPIB-]B= MX8#+C1B?2Y+H_@,)N/:9F%>BY_)=$KP'NCF#J/NUFG]`' MN>+0#J`HMA:?J8*BIGKLP#0C*&BRA&/36OBDN:GQ6UD#J_CD#7CA%ZW%7FI" M?"R^]WAC;`G#26$QY9'M86,H4BW&2S2Q4/$0E2>PI MF9H*"E)K(0SM80#1@AUX=7P_"4:[P=C%_B!,*^4H-MTR`BA*K44QM%$JD=T. M@/*7($21$X_B&?*OXN@NQ.)RHY]^N$J*&>[2RD!K385>H5"W%LZHLRY5UN+Q MGW+G:]#UP@C1%<4,==$<>SC*)@;$E$]6>0JY1371-]2N6HNV:-M5*J[?O'>3Z[+D M)M=>%Z^WN5XH"L2U/J()SW[BD(\1339`T,"0G/YX;W_I:<@.-V"?Y_5UZ$X< M/1"*_UT8\RB4]9#.]#VQQF"4J<1>^)*Z-)K0;6A,7SEK&+9]5=@+&2B854IH M^JY:P^!9&]O*./WZRR"(V/0%MQI(:BC'.C3ARY^2R/3-N&;0LWOA.V"T;-63 M$IB^`=^\Y!VC/<_\7U->Q=EV!P<)`F$]:6 MJ8WQ&>`C(7X2IT/T$7N(34B@7(?D-*:=9CUTRJ6W`Z7D#O*8DCE6C/6]1J:] M8#T<"N0[]H.!]8N>@;@O["]QF#Q#(%[:2*MHE$_=X`Y,^\R:4.OIQ8[QE[WR M/9J+S/$N9DFE&N[U+W&\5*Q@Y:2F765=2(BN@#9!F;W5KSJRS[8R[0W7`ZA( M8CNP$#,^8BS),^HC55[\84O3/F\]3&22VX'+#5J4`9)I8MJ3K8?$@:QV0#"* M'A#ENQA";U&2(I-*HX!$06*Z"$L]B$IU80=D?$Q["/FLSZ4742QQQ#^B$S=` MHWE9,@B$UG0QE=HS'E`[%J,YSX2^-,'<)S5>6HD!3H ME?%L#,K6`C&-1M+L0FTMV@UAR9[AFH@7XF,<+@X/Z&2'6&I:XX5B]+"#J^-8 MX+M"-V8I@$O5:`=EI`6VMCRF\G(SFR2%(#79`-D31SOSD".6:&:\,HP=(H9#'?HC8H"#O&VZ](7&Q'?N>1S^T+-(R7,T2Y^R08SZ1* M@<&LVI_QXC)Z&-=3FR4)9^(1F7Y`ODKRS;Y7YIL)8B>AMB3?+),DN!5,ZQY8 M`979A5`P-*;D$7-8KY[O&/('8;H'"Q<=C_M/P`*]5?JRYUZ8%,W#5;6BQNR8 MBMO=^K0%5`VMZVV*C&:!_A&S*)GZ1,4^+NZ`&R>;DEOD\7_CY.6G'?-3TMC( M;?^;32??-68_+P62)29I0Y97>\^PO126]=/#]'PUOEV<$8;,>VLMII:U]PZ< M&:NP.B?-ABR.]MZ<,P/X:_I'A?2/]IZLL\@(7M-&ⅅ:>\-/;.V\IINTDZZ M27L/[IFQER-.4\D65RR]$5G8V'1JJ"',%8JS`UDN,D6NJ'BX_IL+*?)M=I*N MWR<,_>PK"`AVK[=>Q\834!N+432D8UL-9O_Q;1V+R%,:SS]M"JDR_(M5=OSQ MA4-).UX220'5-891&T]6?2DCD:O.UIE@P_'8?1;L6@HVU:[Z2U7`7E&*+T\5=%,5+W8D#C[(E91KLKC7V7@&[,F#L1>+8:!?4!D M_`7+5H"5Z,8.$!.[6E>T/5<RU,OZR96,P%4EO!RY9`TI]^;%+HV?XZ#JD M,OY>9BO#2Z8=.W"$B]S$CLB*YS9;W`G9A:U@FOM;XB_AA-7(6?&>9B5$:L>#5PF`_-MI9#XF7([4[Q=6O%%9 M"2O!>R-H]4(+WIK<2+Y)Q-E&-T*_8,X7R?@!83$%5"2NW[/Q=RPK6D@3^K1C MSKU%JS2Z.9K#=[YJ*N/O5#8&$=&06HKJBUT[CI=+ESZ/YA.\"/$<>VX8I#X4=G/+H97`]Z$X,WD@\%!%SX4]"8#`ZH8)MR([@*E)$]*+WA6\?E MB.7#!EIZ,3@`K]T5CMQ@/WBX-\S^EA]F%Z?.=6<\F'9NG,ET=/VSP9%4_'!S M02F17#O3X;2]9X2')$([!4,&#;P+P^.FXL/:)1HQ6B:#\[%)RB\>+S_DQ\OE MZ7J<.+]V;F_Y:F1RZ3G&`2-NR>P_U![ZFP(Z8C>3'G0#QHUV3TP7OC`T4RFM[G1],[OOJ,AO>]V^G@ZJ;G='M7O>'T[M;HAFYS(QSJA,K: MFWPN@82+*:)+P1I@*$F:&QXO:ASRCR:H)#8X./KX"?GK9,_"(7'^-C\DOC]U M^H-_];I.9S+I&5U>QI2L^,!^'@=BXYM)-"H?$P!2LX=MQ=QI;=ST>C$\F,!8 M'IZ\::O*X'#[2+AGQA=P7#ZF\'A.*(+-TSKEG`1&?<__;7YA/XXH[O,\ZF[8F[E M0[:A[DVN>I@;I\^W3%K#6$UE>-@VBGE^R02HR^!0[J)'%)!DKN$B+9"X5>^& MDG%\D1_'?SOEF\G[WLUH_(GO*+G+UOG8XV/ZT[@S-#F&\T+UP@C1%<4,$C4$ M$1NM-B3C+RT,OT,(XN!5[,[XKA6,\$$%HAKJ,QE%V45'>X](%DDYO\P/T1]. M]Z+Z?+16C:8L&8T2HWS[_O)M8I*"N]]%X(E-B=YJ*"@AA)7&F831`PVJ1H>@ M4!&8LG^HXO9MOTP:\]8=SQCZ$B.U<;_+&_=[<7IU->G]K9]O-%?3(2@$H MF2NE,%R7),L4)$PH)S%=_+8$DX+2(DK9K3_X51X`GW]?ZP#8^6[3N\GJU-_0 M6;`H:LY&\QQWS^L_`>,.2G]L9\%Z>K$CQ>:.B9J&+,)+OAPK$H_S[4Q7G=8& MIUA0.T#8/LP"'D)R"M/EG+6!*1/>#H@DB)$.FBK`@Z5NG,>`%<_;SXZCJS`_2^B^F]&\3H M$W)%U%$<56AN8#2Z,%[N5AM@;?W8`>L0?D'.M9%],&S?/QA))W>P#:S[2U`X%B^Y$AD&$_6\_2Z!G:KL#$E&]- M&+<)*]#1Z>.(4-,1*Y,D80F87;)TL>)9P**V=H"C;Y(*X#:B M[38N3>;TWN,D^O4SFB'Z"2WYGP4*%RV+&IH^ZY);2S9O5RYBW3"01*<]-YP@ M-%.J,]?&]*$33).%@K6DQ(EXI#+"_!LCOB-6ZK*XJ>ES(9A*56*VI-G_0RQF MO\18W-L@2L46MC1]I@/3JT)(.X*_^R6TN30CFJSI?A+(WISEJGQA&+WI[''I M'OG``=;1AXT8)@RR3AP]$(K_O7.FR[`[I#.=T%H1-)D"[`5K76-;#Z@-C>GD MUEH@[0MN+T"C.&)\8?1QN-!#:8_0="IK+:@*5&`C7O=$G,NMSP2@4.W3F$Y7 MK8A2D>`V`I184_;A9S!,192F:R%>;Q!$H:&C:ORY7 MLHQSFX;!NO`72\I/9.;5M!Z8\H$1`*EISQT\$,!JL`.UXM/GO:$+>;Q9LQO3 M00,PFI748P>R72S>TPA]!GV)2TI@.A0!1JM$Y);6GFNR7)(P-\R%$%LN)&L1 MA-!X&BAL<8+KX"5!T-&[!0F9-51MU]23LE@MX@8B-IY7J;$?`.O".O#@H38E M$10L\X$!@.R6@E068I,20,$Q'P\HD=DZ8)(Q#D(D;0F%PKRW+Y.R\OM$?!6; M$88L>)TH;V2@T*B:"HJKP0`#2`Z;QEGF[`R-IJGTTAZHTV=*:X@.2),%%+8D0=>R&!90KB2 MR`YT2BT.`E2[&>'I=YTK,T/SC4QGK`'L);MU*I:QI?UI^F47$(5>:"JTMO*1"+R$*O=14:&LAK&H*O7Q)A;Z#*/2=+5<6JBGTG8VYX,4%:CJ"X46R MEE\]'[RMU_GJ4G^]!1Z$?`LP+9VBV']:P=VQY+';H2V;K'N*EBM"7?J\EA!V+*0D,KW;`!L# M0'0[,-J:3H=S,Q'N%IA)KS$ MW(22_@:-*?;:6!=T&3"]%VY_[J\&R3=GA\-8LO]L7K^;KSJ:2P>MJ=DB*YJ5 MBS>3B'>?[(Q$X9S-A$W$1_(1=8N$I[!^AC,)(,=N("9Y13:X33R:=F?U[-82 MI=EU)@:JH'1Q\/!R06G`ADHHJ:ZPR)@N>:(.2&O#24XM4* M7-[SL+7IB@A:-3YEPAY=H<_VKLW_>2M]MG<_WGRISR//U#!^2J&7J'&D5TB+ M\QM`9_T`4M.QB)II'M:>KV\"_)W07Q>9`UW\55.9CFN`L8((?_P#L_+9?I$I MBW=$^Q2A@2A]C%ATRU7=0DH%_*N__?0=71CLF%@:%7=S.K^I=/6"5E?\U::# MBF:L3@6#'5:GXOJ>\'TT#O@&3&T^.GV8#GTVDGU:K!C[`7VAU&'S]4DJI`Z_ M^%Y%XGZG-0/69002[Z=/Z`311[X3+@JL"J(2&M-7@V#U$T""VS'&*J\1R1\B M7PY0F[O1+S$=-FQ_^96KU@Z;V4U)_A\QBP3?V]MR"BLH(3N:DJL@\0VF@J85 M,O$L0%TTX[W%O%-82NAY/B7TW:ES/1K>]VZG@ZN;GM/M7?6&T[O;7G.IH0U5 M_D6S:,=X>:D467OCQ<0WL"EX/VAH.!2JUGUAK?`#*>V8V`1'NVN26?]Z7<)T MC*@X"W(7"@]"IP_3@4TMY/258R.H&?O;E:U/8K.*ZQD:79B.?]:`%*`:&Q%5 M>X)%;4V'#6M@9-]E4<'?SERVU;EW+&=/O$K&F$X_IJ-PVB#J*\D>@`LGB2L4 MHCGVL!OL1.LC5VPW*TRERMY,A]J:F54!"K,2(Q??R$_`YC*&(GF9]5I6HO+O*!F.]/G?[@ M7[VNTYE,>DFAVJ0K9]V7%65JQY2L^$KW/`[<,!+7JK_$>)4$-4O#,0!2&ZZ. M'M=%7KANB\/7K_=X3=\7M?<>K]2HKIZG_+O5-R=`Q$>$$T@>.^[W2ED5C)9= MG@`1VX&;AGU"P6W`R*I$-UFQ#"]"S!<&SESO$8&KEEWF(R,_G#J3PQKH,-*!]KB0,<-$B%P(.^(81?R5A2]4-'9`4V9L`)#:K?PP)9$;*._1[[4PO?LMMY)LUGZ! M<"W5)?CD,G9+2,24JCQH97KGJ:=.B9`MJ72TBMD]IJ(D[SK MBDN$ML,'>ZVU]%IKZ;764M5Y[:5*V+26)VF^@HU$LUTWQ"CX9URBU<-FIC/9 M8!J5B=>2-J]0^(>[Q.'DP?U<4A"LN*GI5#.85E5BVK'<)I<'R[W47#,[YF70 MHIGC/+,CL_D:+5->]DS$"7T1J1VZRU)/MIUOL\,&"NU7]V9M)?G;6<"S'`Y" MCXH-OG)Z5!&8SH-OT\RSTVRYTNR8;"=N@!*7;>9ZGS,[R4\DC!X"OIODV`2I M&E3A6[UNCN50N9)VV@JYK+\S:UBRL$M12].1+%C="860)@_ZXAE#7V*D=\[W M+G_.]_[4F=Q=37J_W/6:/^9K:#K(25J>^"RGL.'DZ;@.`4M5^GKZ9^6&WN+3 MOYPME;M54H)CPD,F@QU'?P7LE?I+5-#>^Y2JS M,S4J5KHKXEF_]27S;DQQN!@CBHF?%#,:HJ_);Y3K#(C\:-P3'6U8#>"Z>D!U M!`_HC8^]FAA*%&('B-P]6Y(PX7SLTA%=E\])S(YSG[`N1Q!$;#I1``R?ABHJ M7_TMKF\I=W[3WX@_Q,O!_)/_!U!+`P04````"`"BB&Y%2NE"UI\(``!J0P`` M$0`<`&US'-D550)``.0?&94D'QF5'5X"P`!!"4.```$ M.0$``.5;ZV\B.1+_?"O=_^!%.FE.*][)S(0-NR(\LLPFD*$A.W-?5J;;@#>- MS=CNA.Q??^5^`/W`(9GD$EU'$6I<#U?]7*ZN:MRGOZZ7+KHE0E+.FH5JJ5)` MA-G+$RL8LMJ]_L%].LO__P!P=_IC\4BZE'B.@W4X7:QSV;\9S3`2])` MYX01@147/Z-K['IZA/>H2P1J\^7*)8H`(9BI@8Y*-8R*Q0/47A/F<#$9]3=J M%TJM&N7RW=U=B?%;?,?%C2S9_#!U%O>$33:Z*B?U2O4(75JC,:I6/I?6,S"_ M@Q60:D#X5ZU3K>J/HW&MTJC"?^W`:116GMQ.LZZ$?X>)7U)I;X1_PO-C_F$] MHE\6'OOHM?!O(WN([WNUZ="Y^S3Z>_C5/5.U17U&W&_C^\I\.?C/QY^LKS?C M3^/:9/)Y&$QY*NT%66($"\YDL[`#XEV]Q,6\7*M4JN4OEQ>6SU<(&!MKE[*; M+/;JRIZ69.G6)*-9J!2`S]E4F%FQ_@=M1'893XN!\08 M*\UD?1^PTHC5(0D^2>S2G-^6@5#6(5"L5(OU:L3NR>(U(3L?D1DI_\77K@(4]ZI(E8:K'Q;)#9MAS M`9=O'G;IC!*G@!06+5$<8L8XA"OLRW!$CZU6%.(1!OYQJA>N M(;A+QF`ITA>P&^,Z]6`9@MC35K68TV6*JGL=T6+I:RX@ZC0+1@X]%\SLS^:0 M&674-RG<-U541)'X[B5F#@ITH1UEI^6DFAWEGB3.D/WB7Z\$D:#&%[J`@5`P M9-DC9&/7]MS'R6Q-R10)!R*4'X7[&7;U/K$6A"@9`!T?,B,+&;\:X_@'=,5[XPW\`BA[/A2E<3 M,$L8TGMH9JR/$EAOE2`^0ULUN8WR753;6"YZ+K_+`'Q+,N-];,1;:T&^FOSB M[2V76-P/9Q:=,[A;VQCNAK;-/;B%L?D5=ZE-2;0`A_&:5^2]OEE"->ERZ0D" M7ZHE9$TN+UNCKVC80U;_?-#O]=NMP1BUVNWA9##N#\[1U?"BW^YWK5RM31NO MJ,*NI;A]$ZQ`;,2,\XN^N/6!;+&P_;ON8+21^P/+`2$[":=[`Z9 MP?R8!+->"D!$?[1&(XC5G`4F9]"B*SIU28=,P1L`)40UFV1&]R2)[A&$ZG!P MW1V-^V<77=3IGG4'X\DH9]N_1]?$:4FY*:)W!XR(5BM)1(]+J-?_TNV@EF5U M6;.]QJ6$SP/4DP!]+L8H,L,[;O<[RII)\ M\T@"V.2H&=>C)*XGNN@]L[J?)]V\PGI(+_&4_N.P/J1Z_%U]"'H739.S=G&W M:!YCJ/*RJNF08%Z`5".8JJG1NT!1OB#>J?)V`4X/F^%-]7^)$C"?X.XVT!T" M59XK!SIH%;TEZ18[Q6&&/-4E)EMN]"[4B#8J\P5_+$L48]]"9#*R23:?>2E2 M+64ZN>B'@:`718HWBY/C)$F86XT+44IUH1I;/^:;(?&2R)SD=Q&I>D537 MNO=I2^Y79N>>6]RYCJ6J!WC,:Y%J:),W:7T@`W2B0&E>4U2RB]V3IAYD,R_& M8R-_.9I)==\.3:N7M4;7P>_(XVRDXSH5"+'4>SG3H M,#@N><%M7Y5!1'\K1G)%/52LUHKU:FDMG:VECS%B"\/CC(CDGF"$\>CC'BLR M9?1%<2M\Z/S&PRIGZ'=DQW^1.1 MGOSL4::(X'&3LTFO;G'X3*<6-S8U^E;LK&+F9-L:I[P5>^N9MM;?G)U'F78> MO1T[PTPZ%G2UVI]H,\BO;GD4G]E1^W;L'$.%ZL:-C`^]NH676,H1YTK&K4P/ MO[JEPY4GKZE0'G:'LQFU2=SB_>17MUR?PB%,^G/TF2T(U.YQXXT4F8M\$TRH>VAO;K-IM>E6J!38%MM,#^(%X=7D4^/ M]S'@`"V4S9]C\WI*-\[Z?=/V@M@WLL^Z:YM(.9R=8783OANSV<$87%_?/L>-#F_\"G^)3TI=2OZVWV>A;MK;HRX(K( M,>]1!M-1_0M^]*I',C0/X7QS@9GZ=6-,UNK,]5\-"/LB$\=3*=#R'"SJ4 MABLM)R&:O&VH95(.#[08X`LLB'R^K>&K"W]W)L0 M+,TW#XJ`'A<6$;=0]8'N'$__:&<\F96KCWN_&WZ4HR24_WY+EB\;0< M/`V%R_\"4$L!`AX#%`````@`HHAN1?W+0`+8/P``\9L"`!$`&````````0`` M`*2!`````&US&UL550%``.0?&94=7@+``$$)0X```0Y M`0``4$L!`AX#%`````@`HHAN1=+EMX#J"```QU```!4`&````````0```*2! M(T```&US`Q0````(`**(;D5QD%CGCP\``'C9```5`!@```````$```"D M@5Q)``!M`L``00E#@`` M!#D!``!02P$"'@,4````"`"BB&Y%WOJP:3XI``#=-`(`%0`8```````!```` MI($Z60``;7-R="TR,#$T,#DS,%]L86(N>&UL550%``.0?&94=7@+``$$)0X` M``0Y`0``4$L!`AX#%`````@`HHAN14ZI<`1Z'0``9`Q0````(`**(;D5*Z4+6GP@``&I#```1`!@```````$` M``"D@9"@``!M XML 30 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8

6. GOING CONCERN AND UNCERTAINTY
9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

6. GOING CONCERN AND UNCERTAINTY
NOTE 6 GOING CONCERN AND UNCERTAINTY

The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.

Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.

X

- Definition

Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.

+ References

No definition available.

+ Details

Name: us-gaap_LiquidityDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 31 R23.htm IDEA: XBRL DOCUMENT v2.4.0.8

8. SIGNIFICANT EVENTS (Details Narrative) (USD $)
9 Months Ended

Sep. 30, 2014

Sebastian Stant

Monthly Compensation $ (5,000)

Sebastian Stant | Compensation Increase [Member]

Monthly Compensation (7,500)

Daniel Hunt [Member]

Monthly Compensation (3,500)

Benjamin Shaker [Member]

Monthly Compensation (2,500)

Total [Member]

Lease Monthly Payment 3,450

Mass Roots [Member]

Lease Monthly Payment 2,250

Opus Virtual Office [Member]

Lease Monthly Payment $ 99

X

- Definition

Monthly Compensation

+ References

No definition available.

+ Details

Name: MSRT_MonthlyCompensation

Namespace Prefix: MSRT_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of the monthly rental payments due under the lease entered into in connection with the transactions involving the sale of property to another party and the lease of the property back to the seller.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6456341&loc=d3e50796-112755

+ Details

Name: us-gaap_SaleLeasebackTransactionMonthlyRentalPayments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 32 R19.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. STOCK WARRANTS - Stock Warrants (Details) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2014

Sep. 30, 2014

Warrant 1 [Member]

Sep. 30, 2014

Warrant 2 [Member]

Sep. 30, 2014

Warrant 3 [Member]

Sep. 30, 2014

Warrant 4 [Member]

Exercise Price per Share, Outstanding $ 0.001 $ 0.1 $ 0.4 $ 1.0

Shares Under warrants, Outstanding 116,000 4,050,000 2,050,000 4,750,000 116,000

Remaining Life in Years, Outstanding 3 years 3 years 10 years 3 years 3 years

Exercise Price per Share, Exercisable $ 0.001 $ 0.4 $ 1.0

Shares Under warrants, Exercisable 4,050,000 4,750,000 116,000

Remaining Life in Years, Exercisable 3 years 3 years 3 years

X

- Definition

Period the instrument, asset or liability is expected to be outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

+ Details

Name: us-gaap_FairValueAssumptionsExpectedTerm

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average remaining contractual term for fully vested and expected to vest options that are exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.27(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 28

-Subparagraph b

-Article 5

+ Details

Name: us-gaap_TemporaryEquitySharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

XML 33 R15.htm IDEA: XBRL DOCUMENT v2.4.0.8

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basis of Presentation
Basis of Presentation

The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.

Managements Use of Estimates
Management’s Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

Deferred Taxes
Deferred Taxes

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

Cash and Cash Equivalents
Cash and Cash Equivalents

For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition
Revenue Recognition

The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

(i) persuasive evidence of an arrangement exists,

(ii) the services have been rendered and all required milestones achieved,

(iii) the sales price is fixed or determinable, and

(iv) Collectability is reasonably assured.

MassRoots primarily generates revenue by charging businesses to advertise on the network. MassRoots has the ability to target advertisements directly to a clients’ target audience, based on their location, on their mobile devices. All advertising services take between a few hours to up to one month to complete, unless otherwise noted.

MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.

Cost of Sales
Cost of Sales

The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.

Comprehensive Income (Loss)
Comprehensive Income (Loss)

The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.

Loss Per Share
Loss Per Share

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period.

Risk and Uncertainties
Risk and Uncertainties

The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.

Convertible Debentures
Convertible Debentures

If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.

Stock-Based Compensation
Stock-Based Compensation

The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

Fair Value for Financial Assets and Financial Liabilities
Fair Value for Financial Assets and Financial Liabilities

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on September 30, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended September 30, 2014.

Recent Accounting Pronouncements
Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

X

- Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BasisOfAccountingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 305

-SubTopic 10

-Section 05

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6375392&loc=d3e26790-107797

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for comprehensive income.

+ References

No definition available.

+ Details

Name: us-gaap_ComprehensiveIncomePolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for credit risk.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 825

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=28088331&loc=SL29635902-196195

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13531-108611

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 21

-URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14489-108613

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 825

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61082-112788

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 825

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61044-112788

+ Details

Name: us-gaap_ConcentrationRiskCreditRisk

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. The accounting policy may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This disclosure also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 50

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6408645&loc=d3e63676-111659

+ Details

Name: us-gaap_CostOfSalesPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6802200&loc=d3e1835-112601

+ Details

Name: us-gaap_DebtPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257

+ Details

Name: us-gaap_EarningsPerSharePolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.

+ References

No definition available.

+ Details

Name: us-gaap_FairValueMeasurementPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-Section 05

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6423966&loc=d3e40913-109327

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32247-109318

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32280-109318

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.

+ References

No definition available.

+ Details

Name: us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 34 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8

8. SIGNIFICANT EVENTS
9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

8. SIGNIFICANT EVENTS
NOTE 8 SIGNIFICANT EVENTS

On July 24, 2014, MassRoots entered into a lease for a new company headquarters located at 2247 Federal Blvd, Denver. This location is co-leased by the Company, along with CannaBuild, LLC, from 2247 Federal Boulevard, LLC pursuant to a written lease which expires on July 22, 2015 and contains an option for a one year renewal at the same monthly rate. This location is shared with CannaBuild, LLC, which pays a portion of the monthly rent. The lease is for a total of $3,450 per month, which, pursuant to an expense sharing agreement between the Company and CannaBuild, LLC, the Company is responsible for paying $2,250 per month.

The Company had previously rented virtual office space from Opus Virtual Offices which provides conference rooms, mail forwarding and call answering for $99 per month ($1,188 on an annual basis). The Opus Virtual Office lease has been cancelled by the Company and expired on September 14, 2014.

On September 1, 2014, MassRoots entered into an employment contract with Sebastian Stant. For his services as Lead Developer, Mr. Stant shall be compensated five thousand dollars ($5,000) per month. Upon the successful execution of all of our outstanding forty-cent ($0.40) warrants, Mr. Stant's salary will increase to seven thousand five hundred dollars ($7,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Stant and he serves at the discretion of the Board of Directors.

On September 1, 2014, MassRoots entered into an employment contract with Daniel Hunt. For his services as Vice President of Marketing, Mr. Hunt shall be compensated three thousand five hundred dollars ($3,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Hunt and he serves at the discretion of the Board of Directors.

On September 1, 2014, MassRoots entered into an employment contract with Benjamin Shaker. For his services as Director of Analytics, Mr. Shaker shall be compensated two thousand five hundred dollars ($2,500) per month. The employment contract is “at-will” and may be terminated by either party with or without cause with one (1) month’s written notice. No retirement plan, health insurance or employee benefits program was awarded to Mr. Shaker and he serves at the discretion of the Board of Directors.

X

- Details

Name: MSRT_NotesToFinancialStatementsAbstract

Namespace Prefix: MSRT_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Significant Events

+ References

No definition available.

+ Details

Name: MSRT_SignificantEventsTextBlock

Namespace Prefix: MSRT_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 35 R14.htm IDEA: XBRL DOCUMENT v2.4.0.8

9. SUBSEQUENT EVENTS
9 Months Ended

Sep. 30, 2014

Subsequent Events [Abstract]

9. SUBSEQUENT EVENTS
NOTE 9 SUBSEQUENT EVENTS

From October 1, 2014 to November 14, 2014, we completed an offering of $348,000 of our securities to certain accredited and non-accredited investors consisting of 696,000 shares of our common stock at $0.50 per share, with a warrant, exercisable into an amount of our common stock equal to fifty percent (50%) of the common stock purchased, at $1.00 per share. As of November 14, 2014, $348,000 had been received.

X

- Details

Name: us-gaap_SubsequentEventsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

+ References

No definition available.

+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 36 R16.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. STOCK WARRANTS (Tables)
9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Stock Warrants

Exercise Price per Share Shares Under Warrants Remaining Life in Years

Outstanding

$ 0.001 4,050,000 3

$ 0.1 2,050,000 10

$ 0.4 4,750,000 3

$ 1.0 116,000 3

Exercisable

$ 0.001 4,050,000 3

$ 0.4 4,750,000 3

$ 1.0 116,000 3

X

- Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Article 4

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 28

-Article 5

+ Details

Name: us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 37 R21.htm IDEA: XBRL DOCUMENT v2.4.0.8

4. CONVERTIBLE DEBENTURES (Details Narrative) (USD $)
3 Months Ended 5 Months Ended 9 Months Ended 18 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Debt Disclosure [Abstract]

Total Amount of Debentures $ 269,100 $ 269,100 $ 269,100

Interest Rate on Debentures 0.00% 0.00% 0.00%

Convertible Conversion Per SharePrice $ 0.01 $ 0.01 $ 0.01

Warrant Term 3 years

Warrants Granted Shares 1,345,500

Debenture Discount Amount 131,705

Aggregate Carrying Value of Debentures 172,034 172,034 172,034

Debt Discounts Net 97,066 97,066 97,066

Amortization of Debt Discounts $ 16,958 $ 0 $ 0 $ 34,639 $ 34,639

X

- Definition

Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

+ Details

Name: us-gaap_AmortizationOfDebtDiscountPremium

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16(a)(2))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20, 22

-Article 5

+ Details

Name: us-gaap_ConvertibleDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

+ Details

Name: us-gaap_DebtConversionConvertedInstrumentSharesIssued1

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of long-term debt before deduction of unamortized discount or premium. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, with initial maturities beyond one year or the normal operating cycle, if longer.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

+ Details

Name: us-gaap_DebtInstrumentCarryingAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Beneficial Conversion Feature

-URI http://asc.fasb.org/extlink&oid=6505963

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

+ Details

Name: us-gaap_DebtInstrumentConvertibleBeneficialConversionFeature

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The price per share of the conversion feature embedded in the debt instrument.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 50

-Paragraph 5

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6031898-161870

+ Details

Name: us-gaap_DebtInstrumentConvertibleConversionPrice1

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Contractual interest rate for funds borrowed, under the debt agreement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_DebtInstrumentInterestRateStatedPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name: us-gaap_DebtInstrumentTerm

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

+ Details

Name: us-gaap_DebtInstrumentUnamortizedDiscount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 38 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8

Statements of Cash Flows (Unaudited) (USD $)
5 Months Ended 9 Months Ended 18 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

CASH FLOWS FROM OPERATING ACTIVITIES:

Net (loss) $ (12,098) $ (1,277,510) $ (2,196,634)

Adjustments to reconcile net (loss ) to net cash (used in )operating activities:

Amortization of discounts on notes payable 0 34,639 34,639

Depreciation 140 1,114 1,343

Preferred stock issued for services 0 0 24,998

Common stock issued for services 0 17,635 213,047

Options issued for services 0 33,418 645,805

Warrants issued for services 0 555,598 555,598

Notes subscription receivable 0 0 0

Changes in operating assets and liabilities

Prepaid expense (13,140) (13,939)

Accounts receivable (2,500) (2,500)

Accounts payable and other liabilities 1,297 1,297

Accrued payroll tax (1,846)

Net Cash (Used in) Operating Activities (11,958) (651,295) (736,347)

CASH FLOWS FROM INVESTING ACTIVITIES:

Payments for equipment (1,522) (9,184) (10,706)

Net Cash (Used in) Investing Activities (1,522) (9,184) (10,706)

CASH FLOWS FROM FINANCING ACTIVITIES

Issuance of preferred stock for cash 150,000

Issuance of convertible Debentures for cash 269,100 269,100

Issuance of common stock for cash 310,900 310,900

Proceeds from short term borrowing-related party 13,480 17,053

Net Cash Provided by Financing Activities 13,480 580,000 747,053

NET INCREASE IN CASH (80,479) 0

CASH AT BEGINNING OF PERIOD 80,479

CASH AT END OF YEAR

NON-CASH FINANCING ACTIVITIES

Repayment of short term borrowing - related party through issuance of preferred stock $ 17,053

X

- Details

Name: us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

+ Details

Name: us-gaap_AmortizationOfDebtDiscountPremium

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Cash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Includes effect from exchange rate changes.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of obligations incurred but not paid and other operating obligations not separately disclosed in the statement of cash flows.

+ References

No definition available.

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInPrepaidExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Fair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow for acquisition of machinery and equipment.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585

+ Details

Name: us-gaap_PaymentsToAcquireMachineryAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate cash inflow comprised of the amount received from (a) employees to acquire the entity's shares under incentive awards, including stock option exercises and restricted stock arrangements, and (b) the excess tax benefit arising from such transactions.

+ References

No definition available.

+ Details

Name: us-gaap_ProceedsAndExcessTaxBenefitFromSharebasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromConvertibleDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the additional capital contribution to the entity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from issuance of preferred stocks identified as being convertible into another form of financial instrument, typically the entity's common stock.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfConvertiblePreferredStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOrSaleOfEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromRelatedPartyDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

+ Details

Name: us-gaap_RepaymentsOfRelatedPartyDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The fair value of stock issued in noncash financing activities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

+ Details

Name: us-gaap_StockIssued1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Revenue from circulation or sale of subscriptions (for example, but not limited to, subscriptions to a magazine or newspaper).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1(a))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_SubscriptionRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 39 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

5. FIXED ASSETS
9 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

5. FIXED ASSETS
NOTE 5 FIXED ASSETS

Fixed assets were comprised of the following as of September 30, 2014 and December 31, 2013, respectively. Depreciation is calculated using the straight-line method over a 5 year period.

September 30 December 31

Cost:

Computers 5,818 1,522

Office equipment 4,888

Total 10,706 1,522

Less: Accumulated depreciation 1,342 228

Property and equipment, net 9,364 1,294



X

- Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13-14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 40 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.8 Html 46 140 1 false 23 0 false 4 false false R1.htm 00000001 - Document - Document and Entity Information Sheet http://MSRT/role/DocumentAndEntityInformation Document and Entity Information true false R2.htm 00000002 - Statement - Balance Sheets (Unaudited) Sheet http://MSRT/role/BalanceSheets Balance Sheets (Unaudited) false false R3.htm 00000003 - Statement - Balance Sheets (Parenthetical) Sheet http://MSRT/role/BalanceSheetsParenthetical Balance Sheets (Parenthetical) false false R4.htm 00000004 - Statement - Statements of Operations (Unaudited) Sheet http://MSRT/role/StatementsOfOperations Statements of Operations (Unaudited) false false R5.htm 00000005 - Statement - Statements of Cash Flows (Unaudited) Sheet http://MSRT/role/StatementsOfCashFlows Statements of Cash Flows (Unaudited) false false R6.htm 00000006 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://MSRT/role/SummaryOfSignificantAccountingPolicies 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES false false R7.htm 00000007 - Disclosure - 2. CAPITAL STOCK Sheet http://MSRT/role/CapitalStock 2. CAPITAL STOCK false false R8.htm 00000008 - Disclosure - 3. STOCK WARRANTS Sheet http://MSRT/role/StockWarrants 3. STOCK WARRANTS false false R9.htm 00000009 - Disclosure - 4. CONVERTIBLE DEBENTURES Sheet http://MSRT/role/ConvertibleDebentures 4. CONVERTIBLE DEBENTURES false false R10.htm 00000010 - Disclosure - 5. FIXED ASSETS Sheet http://MSRT/role/FixedAssets 5. FIXED ASSETS false false R11.htm 00000011 - Disclosure - 6. GOING CONCERN AND UNCERTAINTY Sheet http://MSRT/role/GoingConcernAndUncertainty 6. GOING CONCERN AND UNCERTAINTY false false R12.htm 00000012 - Disclosure - 7. DEVELOPMENT STAGE COMPANY Sheet http://MSRT/role/DevelopmentStageCompany 7. DEVELOPMENT STAGE COMPANY false false R13.htm 00000013 - Disclosure - 8. SIGNIFICANT EVENTS Sheet http://MSRT/role/SignificantEvents 8. SIGNIFICANT EVENTS false false R14.htm 00000014 - Disclosure - 9. SUBSEQUENT EVENTS Sheet http://MSRT/role/SubsequentEvents 9. SUBSEQUENT EVENTS false false R15.htm 00000015 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://MSRT/role/SummaryOfSignificantAccountingPoliciesPolicies 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) false false R16.htm 00000016 - Disclosure - 3. STOCK WARRANTS (Tables) Sheet http://MSRT/role/StockWarrantsTables 3. STOCK WARRANTS (Tables) false false R17.htm 00000017 - Disclosure - 5. FIXED ASSETS (Tables) Sheet http://MSRT/role/FixedAssetsTables 5. FIXED ASSETS (Tables) false false R18.htm 00000018 - Disclosure - 2. CAPITAL STOCK (Details Narrative) Sheet http://MSRT/role/CapitalStockDetailsNarrative 2. CAPITAL STOCK (Details Narrative) false false R19.htm 00000019 - Disclosure - 3. STOCK WARRANTS - Stock Warrants (Details) Sheet http://MSRT/role/StockWarrants-StockWarrantsDetails 3. STOCK WARRANTS - Stock Warrants (Details) false false R20.htm 00000020 - Disclosure - 3. STOCK WARRANTS (Details Narrative) Sheet http://MSRT/role/StockWarrantsDetailsNarrative 3. STOCK WARRANTS (Details Narrative) false false R21.htm 00000021 - Disclosure - 4. CONVERTIBLE DEBENTURES (Details Narrative) Sheet http://MSRT/role/ConvertibleDebenturesDetailsNarrative 4. CONVERTIBLE DEBENTURES (Details Narrative) false false R22.htm 00000022 - Disclosure - 5. FIXED ASSETS - Fixed Assets (Details) Sheet http://MSRT/role/FixedAssets-FixedAssetsDetails 5. FIXED ASSETS - Fixed Assets (Details) false false R23.htm 00000023 - Disclosure - 8. SIGNIFICANT EVENTS (Details Narrative) Sheet http://MSRT/role/SignificantEventsDetailsNarrative 8. SIGNIFICANT EVENTS (Details Narrative) false false R24.htm 00000024 - Disclosure - 9. SUBSEQUENT EVENTS (Details Narrative) Sheet http://MSRT/role/SubsequentEventsDetailsNarrative 9. SUBSEQUENT EVENTS (Details Narrative) false false All Reports Book All Reports Process Flow-Through: 00000002 - Statement - Balance Sheets (Unaudited) Process Flow-Through: Removing column 'Mar. 23, 2014' Process Flow-Through: Removing column 'Sep. 30, 2013' Process Flow-Through: Removing column 'Apr. 23, 2013' Process Flow-Through: 00000003 - Statement - Balance Sheets (Parenthetical) Process Flow-Through: 00000004 - Statement - Statements of Operations (Unaudited) Process Flow-Through: 00000005 - Statement - Statements of Cash Flows (Unaudited) Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2014' Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2013' msrt-20140930.xml msrt-20140930.xsd msrt-20140930_cal.xml msrt-20140930_def.xml msrt-20140930_lab.xml msrt-20140930_pre.xml true true XML 41 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. STOCK WARRANTS (Details Narrative) (USD $)
3 Months Ended 9 Months Ended 9 Months Ended 9 Months Ended 9 Months Ended

Sep. 30, 2014

Mar. 23, 2014

Dec. 31, 2013

Sep. 30, 2014

Vincent Tripp Keber

Jun. 04, 2014

Vincent Tripp Keber

Sep. 30, 2014

Ean Seeb

Sep. 30, 2014

Sebastian Stant

Mar. 23, 2014

Warrant [Member]

Mar. 23, 2014

Warrant 2 [Member]

Sep. 30, 2014

Warrant 1 and 2 [Member]

Mar. 23, 2014

Warrant 3 [Member]

Sep. 30, 2014

Warrant 4 [Member]

Mar. 23, 2014

Warrant 4 [Member]

Warrants Issued, Shares 116,000 750,000 4,050,000 2,375,000 1,345,000 1,029,500

Warrants, Exercise Price $ 1 $ 0.10 $ 0.001 $ 0.4 $ 0.4 $ 0.4

Warrant Expense $ 109,362 $ 555,598 $ 0 $ 73,836 $ 269,100 $ 66,712

Risk-Free Interest 1.00% 2.61% 2.61% 2.61% 0.75% 0.75%

Dividend Yield 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Volatility 150.00% 150.00% 150.00% 150.00% 150.00% 150.00%

Expected Life 3 years 10 years 10 years 10 years 3 years 3 years

Warrants Amortized 7,956 7,956 17,504

Vesting Terms
Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance

Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance.

Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance.

Warrant, Fair Market Value $ 42,650

X

- Definition

Amortization Equity for Services

+ References

No definition available.

+ Details

Name: MSRT_AmortizationEquityForServices

Namespace Prefix: MSRT_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of expense (income) related to adjustment to fair value of warrant liability.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 480

-SubTopic 10

-Section 25

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6939902&loc=d3e20148-110875

+ Details

Name: us-gaap_FairValueAdjustmentOfWarrants

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Agreed upon price for the exchange of the underlying asset.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

+ Details

Name: us-gaap_FairValueAssumptionsExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Period the instrument, asset or liability is expected to be outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

+ Details

Name: us-gaap_FairValueAssumptionsExpectedTerm

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

Measure of dispersion, in percentage terms (for instance, the standard deviation or variance), for a given stock price.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

+ Details

Name: us-gaap_FairValueAssumptionsExpectedVolatilityRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Description of award terms as to how many shares or portion of an award are no longer contingent on satisfaction of either a service condition, market condition or a performance condition, thereby giving the employee the legal right to convert the award to shares, to sell the shares, and be entitled to the cash proceeds of such sale. For example, vesting may be expressed as being 25 percent of the shares under option on each anniversary of the grant date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The risk-free interest rate assumption that is used in valuing an option on its own shares.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iv)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.27(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 28

-Subparagraph b

-Article 5

+ Details

Name: us-gaap_TemporaryEquitySharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Article 4

+ Details

Name: us-gaap_WarrantsAndRightsOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS
Cash		$ 80,479
Account receivable	2,500	0
Prepaid expense	249,705	800
TOTAL CURRENT ASSETS	252,205	81,279
FIXED ASSETS
Computer and office equipment	10,706	1,522
Accumulated depreciation	(1,342)	(228)
NET FIXED ASSETS	9,364	1,294
TOTAL ASSETS	261,569	82,573
CURRENT LIABILITIES
Outstanding checks in excess of bank balance	1,297	0
TOTAL CURRENT LIABILITIES	1,297	0
LONG-TERM LIABILITY
Convertible debentures, net of $97,066 discount	172,034	0
Accrued payroll tax	0	1,846
TOTAL LIABILITIES	173,331	1,846
STOCKHOLDERS' EQUITY
Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding	0	0
Common stock, $0.001 par value, 200,000,000 shares authorized; 38,909,000 and 0 shares issued and outstanding, respectively	38,909	0
Common stock to be issued	232	13,890
Common stock - warrants	109,362	0
Additional paid in capital	2,151,799	985,960
Common stock subscription receivable	(11,072)	0
Deficit accumulated through the development stage	(2,200,992)	(919,123)
TOTAL STOCKHOLDERS' EQUITY	88,238	80,727
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 261,569	$ 82,573

5. FIXED ASSETS - Fixed Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property and equipment, gross	$ 10,706	$ 1,522
Less: Accumulated depreciation	1,342	228
Property and equipment, net	9,364	1,294
Computers
Property and equipment, gross	5,818	1,522
Office equipment
Property and equipment, gross	$ 4,888

9. SUBSEQUENT EVENTS (Details Narrative) (USD $)					9 Months Ended
9. SUBSEQUENT EVENTS (Details Narrative) (USD $)	Sep. 30, 2014	Mar. 31, 2014	Mar. 18, 2014	Dec. 31, 2013	Sep. 30, 2014 Subsequent Event [Member]
Share Offering, Price					$ 348,000
Share Offering, Shares					696,000
Stock Offering, Price per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.50

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Mar. 31, 2014	Mar. 18, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ 1.00			$ 1
Preferred Stock, Shares Authorized	21			21
Preferred Stock, Shares Issued	0			0
Preferred Stock, Shares Outstanding	0			0
Common Stock, Par Value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	200,000,000	200,000,000	200,000,000	200,000,000
Common Stock, Shares Issued	38,909,000	0	36,000,000	0
Common Stock, Shares Outstanding	38,909,000	0		0

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Oct. 31, 2014
Document And Entity Information
Entity Registrant Name	MassRoots, Inc.
Entity Central Index Key	0001589149
Document Type	10-Q
Document Period End Date	Sep. 30, 2014
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		38,909,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

2. CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
2. CAPITAL STOCK (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2014	Mar. 31, 2014	Mar. 18, 2014	Dec. 31, 2013	Jun. 04, 2014 Vincent Keber	Jun. 04, 2014 Ean Seeb	Jun. 04, 2014 Sebastian Stant	Jun. 04, 2014 Jesus Quintero
Preferred Stock, Par Value	$ 1.00	$ 1.00			$ 1
Preferred Stock, Shares Authorized	21	21			21
Preferred Stock, Shares Issued	0	0			0
Preferred Stock, Shares Outstanding	0	0			0
Conversion and Voting Rights Ratio		1:1
Common Stock, Shares to be Issued	232,000	232,000
Stock Options Issued Shares			72.06
Number of Shares Post Conversion		21,954,160
Stock Subscription Receivable			$ 72
Series A Preferred Accrued Dividend		(4,358)
Common Shares Coverted from Preferred		0.513
Common Shares Converted		156,293
Common Stock, Par Value	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.001	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, Shares Authorized	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common Stock, Shares Issued	38,909,000	38,909,000	0	36,000,000	0	250,000	250,000	250,000	100,000
Common Stock, Value	38,909	38,909			0	25,000	25,000	25,000	10,000
Common Stock, Shares Outstanding	38,909,000	38,909,000	0		0
Common stock Issued for Cash Shares	232,000	2,059,000
Common stock Issued for Cash Value	116,000	205,900
Compensation expense Amortized						$ 2,694	$ 2,694	$ 8,082	$ 4,164

Statements of Operations (Unaudited) (USD $)	3 Months Ended		5 Months Ended	9 Months Ended	18 Months Ended
Statements of Operations (Unaudited) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014
Income Statement [Abstract]
ADVERTISING REVENUE	$ 5,719	$ 0	$ 0	$ 7,458	$ 7,929
COST OF GOODS SOLD	0	0	0	690	690
GROSS PROFIT	5,719	0	0	6,768	7,239
GENERAL AND ADMINISTRATIVE EXPENSES:
Amortization of discount on notes payable	16,958	0	0	34,639	34,639
Depreciation	486	77	140	1,114	1,343
Independent contractor expense	51,130	3,749	8,687	110,858	144,720
Legal expenses	15,000	49	49	139,575	144,250
Payroll and related expense	61,967	0	0	148,957	177,460
Preferred stock issued for services	0	0	0	0	24,998
Common stock issued for services	13,023	0	0	17,635	213,047
Options issued for services	26,055	0	0	33,418	645,805
Warrants issued for services	0	0	0	555,598	555,598
Other general and administrative expenses	98,595	1,737	3,221	242,484	262,013
Total General and administrative expenses	283,214	5,612	12,098	1,284,278	2,203,873
(LOSS) FROM OPERATIONS	(277,495)	(5,612)	(12,098)	(1,277,510)	(2,196,634)
INCOME (LOSS) BEFORE INCOME TAXES	(277,495)	(5,612)	(12,098)	(1,277,510)	(2,196,634)
PROVISION FOR INCOME TAXES
NET (LOSS)	$ (277,495)	$ (5,612)	$ (12,098)	$ (1,277,510)	$ (2,196,634)
Net Loss per share	$ (0.02)			$ (0.21)	$ (0.69)
Weighted average common shares outstanding	18,132,370			6,107,429	3,181,924

8. SIGNIFICANT EVENTS (Details Narrative) (USD $)	9 Months Ended
8. SIGNIFICANT EVENTS (Details Narrative) (USD $)	Sep. 30, 2014
Sebastian Stant
Monthly Compensation	$ (5,000)
Sebastian Stant \| Compensation Increase [Member]
Monthly Compensation	(7,500)
Daniel Hunt [Member]
Monthly Compensation	(3,500)
Benjamin Shaker [Member]
Monthly Compensation	(2,500)
Total [Member]
Lease Monthly Payment	3,450
Mass Roots [Member]
Lease Monthly Payment	2,250
Opus Virtual Office [Member]
Lease Monthly Payment	$ 99

3. STOCK WARRANTS - Stock Warrants (Details) (USD $)	3 Months Ended	9 Months Ended
3. STOCK WARRANTS - Stock Warrants (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2014 Warrant 1 [Member]	Sep. 30, 2014 Warrant 2 [Member]	Sep. 30, 2014 Warrant 3 [Member]	Sep. 30, 2014 Warrant 4 [Member]
Exercise Price per Share, Outstanding		$ 0.001	$ 0.1	$ 0.4	$ 1.0
Shares Under warrants, Outstanding	116,000	4,050,000	2,050,000	4,750,000	116,000
Remaining Life in Years, Outstanding	3 years	3 years	10 years	3 years	3 years
Exercise Price per Share, Exercisable		$ 0.001		$ 0.4	$ 1.0
Shares Under warrants, Exercisable		4,050,000		4,750,000	116,000
Remaining Life in Years, Exercisable		3 years		3 years	3 years

4. CONVERTIBLE DEBENTURES (Details Narrative) (USD $)	3 Months Ended		5 Months Ended	9 Months Ended	18 Months Ended
4. CONVERTIBLE DEBENTURES (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014
Debt Disclosure [Abstract]
Total Amount of Debentures	$ 269,100			$ 269,100	$ 269,100
Interest Rate on Debentures	0.00%			0.00%	0.00%
Convertible Conversion Per SharePrice	$ 0.01			$ 0.01	$ 0.01
Warrant Term				3 years
Warrants Granted Shares				1,345,500
Debenture Discount Amount				131,705
Aggregate Carrying Value of Debentures	172,034			172,034	172,034
Debt Discounts Net	97,066			97,066	97,066
Amortization of Debt Discounts	$ 16,958	$ 0	$ 0	$ 34,639	$ 34,639

Statements of Cash Flows (Unaudited) (USD $)	5 Months Ended	9 Months Ended	18 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (12,098)	$ (1,277,510)	$ (2,196,634)
Adjustments to reconcile net (loss ) to net cash (used in )operating activities:
Amortization of discounts on notes payable	0	34,639	34,639
Depreciation	140	1,114	1,343
Preferred stock issued for services	0	0	24,998
Common stock issued for services	0	17,635	213,047
Options issued for services	0	33,418	645,805
Warrants issued for services	0	555,598	555,598
Notes subscription receivable	0	0	0
Changes in operating assets and liabilities
Prepaid expense		(13,140)	(13,939)
Accounts receivable		(2,500)	(2,500)
Accounts payable and other liabilities		1,297	1,297
Accrued payroll tax		(1,846)
Net Cash (Used in) Operating Activities	(11,958)	(651,295)	(736,347)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for equipment	(1,522)	(9,184)	(10,706)
Net Cash (Used in) Investing Activities	(1,522)	(9,184)	(10,706)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of preferred stock for cash			150,000
Issuance of convertible Debentures for cash		269,100	269,100
Issuance of common stock for cash		310,900	310,900
Proceeds from short term borrowing-related party	13,480		17,053
Net Cash Provided by Financing Activities	13,480	580,000	747,053
NET INCREASE IN CASH		(80,479)	0
CASH AT BEGINNING OF PERIOD		80,479
CASH AT END OF YEAR
NON-CASH FINANCING ACTIVITIES
Repayment of short term borrowing - related party through issuance of preferred stock			$ 17,053

3. STOCK WARRANTS (Details Narrative) (USD $)	3 Months Ended			9 Months Ended		9 Months Ended				9 Months Ended		9 Months Ended
3. STOCK WARRANTS (Details Narrative) (USD $)	Sep. 30, 2014	Mar. 23, 2014	Dec. 31, 2013	Sep. 30, 2014 Vincent Tripp Keber	Jun. 04, 2014 Vincent Tripp Keber	Sep. 30, 2014 Ean Seeb	Sep. 30, 2014 Sebastian Stant	Mar. 23, 2014 Warrant [Member]	Mar. 23, 2014 Warrant 2 [Member]	Sep. 30, 2014 Warrant 1 and 2 [Member]	Mar. 23, 2014 Warrant 3 [Member]	Sep. 30, 2014 Warrant 4 [Member]	Mar. 23, 2014 Warrant 4 [Member]
Warrants Issued, Shares	116,000				750,000			4,050,000	2,375,000		1,345,000		1,029,500
Warrants, Exercise Price	$ 1				$ 0.10			$ 0.001	$ 0.4		$ 0.4		$ 0.4
Warrant Expense	$ 109,362	$ 555,598	$ 0		$ 73,836						$ 269,100		$ 66,712
Risk-Free Interest	1.00%			2.61%		2.61%	2.61%			0.75%		0.75%
Dividend Yield	0.00%			0.00%		0.00%	0.00%			0.00%		0.00%
Volatility	150.00%			150.00%		150.00%	150.00%			150.00%		150.00%
Expected Life	3 years			10 years		10 years	10 years			3 years		3 years
Warrants Amortized				7,956		7,956	17,504
Vesting Terms				Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance		Under the terms of the agreement, 250,000 shares shall begin vesting on October 1, 2014 such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall begin vesting the later of: October 1, 2015 or the Company reaching 830,000 users such that 20,833 shares shall vest on the first of every month except for every three months, when 20,834 shares shall vest. An additional 250,000 shares shall vest immediately upon the later of: October 1, 2016 or the Company reaching 1,080,000 users. These warrants were issued in exchange for his services on the Company’s Board of Directors for 3 years. The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance.	Under the terms of the agreement, 250,000 shares shall vest immediately upon the company reaching 250,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 500,000 users. An additional 150,000 shares shall vest immediately upon the company reaching 750,000 users. The warrants were issued in exchange for his services as the Company’s Lead Web Developer for 1 year The warrants may be exercised any time after the issuance through and including the tenth (10^th) anniversary of its original issuance.
Warrant, Fair Market Value	$ 42,650