NOTE 5. ACCOUNT PAYABLE - RELATED PARTY	9 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]
NOTE 5. ACCOUNT PAYABLE - RELATED PARTY	NOTE 5. ACCOUNT PAYABLE - RELATED PARTY In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. During 2019-2021, the Company’s majority shareholder loaned the Company for paying off professional, legal and other administrative expenses. At a Board meeting held on January 27, 2021, the Company approved debt conversion of $18,295 into stock. It was resolved that $18,295 owed to Joseph Passalaqua was to be converted into 99,220,000 shares of Series A Convertible Preferred Stock in the name of Friction and Heat, LLC. This took place on February 11, 2021. After the conversion, in 2021 and 2022, the Company’s majority preferred stockholder, Joseph Passalaqua, loaned the Company an additional $33,170 for paying professional fees and administrative expenses. As of the previous nine months ended, September 30, 2021 $7,540 was owed for these advances due to a Related Party and $60 was owed to a previous Officer and Related Party. These amounts are non-interest bearing, due upon demand and unsecured As of the current nine months ended, September 30, 2022, $33,170 is owed for these advances due to a Related Party. This amount is non-interest bearing, due upon demand and unsecured From 2020-2022, Related Parties provided internal accounting services. As of the previous nine months ended, September 30, 2021 $2,000 was owed to Midland Consulting and $4,000 was owed to Lyboldt-Daly Inc., with Joseph Passalaqua, the majority preferred stockholder of Mountain Top Properties Inc, as sole officer of that Company. These amounts are non-interest bearing, due upon demand and unsecured. As of the current nine month ended, September 30, 2022, $2,000 is owed to Midland Consulting and $8,000 owed to Lyboldt-Daly Inc., with Joseph Passalaqua, the majority preferred stockholder of Mountain Top Properties Inc, as sole officer of that Company. These amounts are non-interest bearing, due upon demand and unsecured.

NOTE 5. ACCOUNT PAYABLE - RELATED PARTY

9 Months Ended

Sep. 30, 2022

NOTE 5. ACCOUNT PAYABLE - RELATED PARTY

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

During 2019-2021, the Company’s majority shareholder loaned the Company for paying off professional, legal and other administrative expenses. At a Board meeting held on January 27, 2021, the Company approved debt conversion of $18,295 into stock. It was resolved that $18,295 owed to Joseph Passalaqua was to be converted into 99,220,000 shares of Series A Convertible Preferred Stock in the name of Friction and Heat, LLC. This took place on February 11, 2021. After the conversion, in 2021 and 2022, the Company’s majority preferred stockholder, Joseph Passalaqua, loaned the Company an additional $33,170 for paying professional fees and administrative expenses. As of the previous nine months ended, September 30, 2021 $7,540 was owed for these advances due to a Related Party and $60 was owed to a previous Officer and Related Party. These amounts are non-interest bearing, due upon demand and unsecured As of the current nine months ended, September 30, 2022, $33,170 is owed for these advances due to a Related Party. This amount is non-interest bearing, due upon demand and unsecured

From 2020-2022, Related Parties provided internal accounting services.

As of the previous nine months ended, September 30, 2021 $2,000 was owed to Midland Consulting and $4,000 was owed to Lyboldt-Daly Inc., with Joseph Passalaqua, the majority preferred stockholder of Mountain Top Properties Inc, as sole officer of that Company. These amounts are non-interest bearing, due upon demand and unsecured.

As of the current nine month ended, September 30, 2022, $2,000 is owed to Midland Consulting and $8,000 owed to Lyboldt-Daly Inc., with Joseph Passalaqua, the majority preferred stockholder of Mountain Top Properties Inc, as sole officer of that Company. These amounts are non-interest bearing, due upon demand and unsecured.