CONVERTIBLE NOTES PAYABLE	3 Months Ended
Mar. 31, 2018
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4 – CONVERTIBLE NOTES PAYABLE In January 2018 the Company issued three convertible promissory notes in the principal amounts of $8,000, $40,000 and $15,000. The notes are due one year from date of issuance and accrue interest at 6%. The notes are convertible into common shares of the Company at a conversion price of $0.05, with no adjustments to the conversion price. The conversion feature meets the definition of conventional convertible debt and therefore qualifies for the scope exception in Accounting Standards Codification (“ASC”) 815-10-15-74(a) and would not be bifurcated and accounted for separately as a derivative liability. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the date of funding as compared to the conversion price, determined there was a $38,000 beneficial conversion feature to recognize, which will be amortized over the term of the note using the effective interest method. Amortization expense of $33,833 was recognized related to these discounts in the three months ended March 31, 2018, including the accelerated amortization upon conversion of two of these notes, as discussed below. On January 29, 2018, five of the outstanding convertible promissory notes payable entered into in the year ending December 31, 2017 and two of the January 2018 convertible promissory notes payable, totaling principal of $144,796 and accrued interest of $3,385, were converted into 2,693,978 shares of restricted common stock, at conversion prices ranging from $0.025 to $0.075. Upon conversion the related unamortized debt discount of $46,250 (including the $33,833 mentioned previously) was immediately expensed. After conversion there was $$253,000 of principal and $8,667 of accrued interest outstanding on the convertible debentures, and a related unamortized discount of $16,276. In the year ended December 31, 2011, the Company issued three Convertible promissory notes totaling $175,000, with an interest rate of 6%, and are convertible at $0.50 per share. As of March 31, 2018, all of these Notes are past due, and the original terms apply in the default period. Accrued interest on these notes totaled $70,790 and $68,165 at March 31, 2018 and December 31, 2017, respectively.

CONVERTIBLE NOTES PAYABLE

3 Months Ended

Mar. 31, 2018

NOTE 4 – CONVERTIBLE NOTES PAYABLE

In January 2018 the Company issued three convertible promissory notes in the principal amounts of $8,000, $40,000 and $15,000. The notes are due one year from date of issuance and accrue interest at 6%. The notes are convertible into common shares of the Company at a conversion price of $0.05, with no adjustments to the conversion price. The conversion feature meets the definition of conventional convertible debt and therefore qualifies for the scope exception in Accounting Standards Codification (“ASC”) 815-10-15-74(a) and would not be bifurcated and accounted for separately as a derivative liability. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the date of funding as compared to the conversion price, determined there was a $38,000 beneficial conversion feature to recognize, which will be amortized over the term of the note using the effective interest method. Amortization expense of $33,833 was recognized related to these discounts in the three months ended March 31, 2018, including the accelerated amortization upon conversion of two of these notes, as discussed below.

On January 29, 2018, five of the outstanding convertible promissory notes payable entered into in the year ending December 31, 2017 and two of the January 2018 convertible promissory notes payable, totaling principal of $144,796 and accrued interest of $3,385, were converted into 2,693,978 shares of restricted common stock, at conversion prices ranging from $0.025 to $0.075. Upon conversion the related unamortized debt discount of $46,250 (including the $33,833 mentioned previously) was immediately expensed. After conversion there was $$253,000 of principal and $8,667 of accrued interest outstanding on the convertible debentures, and a related unamortized discount of $16,276.

In the year ended December 31, 2011, the Company issued three Convertible promissory notes totaling $175,000, with an interest rate of 6%, and are convertible at $0.50 per share. As of March 31, 2018, all of these Notes are past due, and the original terms apply in the default period. Accrued interest on these notes totaled $70,790 and $68,165 at March 31, 2018 and December 31, 2017, respectively.