Statements of Cash Flows (Unaudited) - USD ($)	12 Months Ended
Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ (78,484)	$ (25,654)
Increase (decrease) in accrued expenses	37,834	6,787
Increase (decrease) in deferred revenue	0	0
Net cash used in operating activities	(40,650)	(18,867)
Cash flows from investing activities:
Investment in land	0	(2,279)
Net cash provided (used) by investing activities	0	(2,279)
Cash flows from financing activities:
Proceeds from related party loans	41,667	0
Repayments to related party loans	(44)	0
Net cash provided (used) by financing activities	41,623	0
Increase in cash and equivalents	973	(21,146)
Cash and cash equivalents at beginning of period	44	21,190
Cash and cash equivalents at end of period	$ 1,017	$ 44

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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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