Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2013

Accounting Policies [Abstract]

Investment Holdings, Schedule of Investments [Table Text Block]

The Company owned its subsidiary soon after its inception and continued to own the equity’s interests through March 31, 2013. The following table depicts the identity of the subsidiary:

Name of Subsidiary	Place of Incorporation	Attributable Equity Interest %		Registered Capital
ACL International Holdings Limited	Hong Kong		100	$	0.13
Alpha Perform Technology Limited	BVI		100	$	1,000
Atlantic Components Limited (1)	Hong Kong		100	$	384,615
Aristo Technologies Limited (2)	Hong Kong		100	$	1,282
Dongguan Kezheng Electronics Limited (3) (5)	PRC		80	$	580,499
eVision Telecom Limited (4) (5)	Hong Kong		100	$	25,641
Jussey Investments Limited (1) (5)	BVI		100	$	1
USmart Electronic Products Limited (4) (5)	Hong Kong		80	$	1.28

Note: (1) Wholly owned subsidiary of ACL International Holdings Limited

(2) Deemed variable interest entity

(3) Wholly owned subsidiary of USmart Electronic Products Limited

(4) Wholly or partially owned by Jussey Investments Limited

(5) These subsidiaries are not consolidated to the Company’s consolidated financial statements as of March 31, 2012

Schedule Of Estimated Useful Lives For Significant Property and Equipment [Table Text Block]

Estimated useful lives of the plant and equipment are as follows:

Automobiles	3 1/3 years
Computers	5 years
Leasehold improvement	5 years
Land and buildings	By estimated useful life
Office equipment	5 years
Machinery	10 years

Schedule Of Estimated Useful Lives For Finite Lived Intagible Assets [Table Text Block]

Basically, the estimated useful lives of the intangible assets are as follows:

License contracts	24 months
Trademarks	24 months