3. RECLASSIFICATION	9 Months Ended
Sep. 30, 2014
Notes to Financial Statements
NOTE 3 - RECLASSIFICATION	Certain amounts in the 2013 condensed consolidated financial statements have been reclassified to conform to the 2014 presentation. These reclassifications had no effect on the Company’s net income (loss).

The entire disclosure for classifying current financial statements, which may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

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