NOTE 5. ACCOUNT PAYABLE - RELATED PARTY	12 Months Ended
Dec. 31, 2022
Related Party Transactions [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. 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. The Company’s majority preferred stockholder, Joseph Passalaqua, loaned the Company additional funds for paying professional fees and administrative expenses in 2021 and 2022. As of the current year ended, December 31, 2022, $37,264 is owed for these advances due to a Joseph Passalaqua, a Related Party. This amount is non-interest bearing, due upon demand, unsecured and included in Accounts Payable – Related Party. From 2020-2022, Related Parties provided internal accounting services. As of the previous year ended, December 31, 2021 and current year ended, December 31, 2022, $2,000 was owed to Midland Consulting. This amount is non-interest bearing, due upon demand and unsecured. As of previous year ended December 31, 2021, $5,000 was owed to Lyboldt-Daly Inc. As of the current year ended, December 31, 2022, $9,000 is owed to Lyboldt-Daly Inc. Joseph Passalaqua, is the majority preferred stockholder of Mountain Top Properties Inc and the sole officer of that Lyboldt-Daly, Inc. This amount is non-interest bearing, due upon demand and unsecured.

NOTE 5. ACCOUNT PAYABLE - RELATED PARTY

12 Months Ended

Dec. 31, 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.

The Company’s majority preferred stockholder, Joseph Passalaqua, loaned the Company additional funds for paying professional fees and administrative expenses in 2021 and 2022. As of the current year ended, December 31, 2022, $37,264 is owed for these advances due to a Joseph Passalaqua, a Related Party. This amount is non-interest bearing, due upon demand, unsecured and included in Accounts Payable – Related Party.

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

As of the previous year ended, December 31, 2021 and current year ended, December 31, 2022, $2,000 was owed to Midland Consulting. This amount is non-interest bearing, due upon demand and unsecured.

As of previous year ended December 31, 2021, $5,000 was owed to Lyboldt-Daly Inc. As of the current year ended, December 31, 2022, $9,000 is owed to Lyboldt-Daly Inc. Joseph Passalaqua, is the majority preferred stockholder of Mountain Top Properties Inc and the sole officer of that Lyboldt-Daly, Inc. This amount is non-interest bearing, due upon demand and unsecured.