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Document and Entity Information - USD ($)
12 Months Ended
Dec. 31, 2015
Mar. 19, 2015
Document And Entity Information    
Entity Registrant Name ADVANCED CREDIT TECHNOLOGIES INC  
Entity Central Index Key 0001437517  
Document Type 10-K/A  
Document Period End Date Dec. 31, 2015  
Amendment Flag true  
Current Fiscal Year End Date --12-31  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Public Float   $ 8,337,716
Entity Common Stock, Shares Outstanding 36,342,747  
Document Fiscal Period Focus FY  
Document Fiscal Year Focus 2015  
Amendment Amendment  
Balance Sheets - USD ($)
Dec. 31, 2015
Dec. 31, 2014
Current Assets    
Cash in Bank $ 44,125 $ 14,788
Total assets 44,125 14,788
Current liabilities    
Accounts and accrued expenses 62,024 16,145
Loans Payable- stockholders 191,400 195,784
Convertible Notes- stockholders 25,533  
Total liabilities 278,957 211,929
Stockholders' deficit    
Common stock 100,000,000, $.001 par value shares Issued and outstanding 36,342,747 Shares - December 31, 2015 and 22,061,498 Shares - December 31, 2014 $ 36,343 22,061
Common stock subscribed 2,600
Additional paid-in capital $ 1,269,291 871,396
Accumulated deficit (1,540,466) (1,093,199)
Total stockholders' deficit (234,832) (197,142)
Total liabilities and stockholders' deficit $ 44,125 $ 14,788
Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2015
Dec. 31, 2014
Statement of Financial Position [Abstract]    
Common stock - par value $ 0.001 $ 0.001
Common stock - shares authorized 100,000,000 100,000,000
Common stock - shares issued 36,342,747 22,061,498
Common stock - shares outstanding 36,342,747 22,061,498
Statements of Operations - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Income Statement [Abstract]    
Revenues $ 6,186 $ 11,550
Consulting revenue 5
Gross margin $ 6,186 11,555
Operating expenses    
Professional fee 25,881 42,370
Research and Development 192,610 67,425
Officer's compensation 166,221 83,814
Travel and entertainment 2,634 169
Rent 1,200 1,000
Computer and internet 3,106 825
Telephone 195 655
Office supplies and expenses 7,979 1,731
Other operating expenses 2,483 2,161
Total operating expenses 402,309 200,150
Loss from operations (396,123) (188,595)
Interest expense 52,289 $ 300
Other income $ (1,145)
Provision for income taxes
Net loss $ (447,267) $ (188,895)
Earnings per share Weighted Average $ (0.02) $ (0.01)
Weighted average shares outstanding 26,051,909 21,987,931
Statement of Stockholders Deficit (USD $) - USD ($)
Common Stock
Common Stock Subscribed
Additional Paid-In Capital
Accumlated Deficit
Total
Beginning Balance, Shares at Dec. 31, 2013 21,853,498        
Beginning Balance, Amount at Dec. 31, 2013 $ 21,853 $ 654 $ 750,425 $ (904,304) $ (131,372)
Proceeds from issuance of stock, amount   1,600 82,900   84,500
Stock issued for consulting, amount   494 35,131   35,625
Shares issued for Conversion of Debt, shares 60,000        
Shares issued for Conversion of Debt, amount $ 60   2,940   $ 3,000
Shares issued for subscriptions, shares 148,000        
Shares issued for subscriptions, amount $ 148 (148)    
Capital Contribution For Profit Sharing And Warrant        
Net Loss       (188,895) $ (188,895)
Ending Balance, Shares at Dec. 31, 2014 22,061,498        
Ending Balance, Amount at Dec. 31, 2014 $ 22,061 2,600 871,396 (1,093,199) (197,142)
Proceeds from issuance of stock, shares 1,127,164        
Proceeds from issuance of stock, amount $ 1,127   46,373   47,500
Shares issued for Conversion of Debt, shares 10,555,000        
Shares issued for Conversion of Debt, amount $ 10,555   249,445   $ 250,000
Shares issued for subscriptions, shares 2,599,085        
Shares issued for subscriptions, amount $ 2,600 $ (2,600)    
Capital Contribution For Profit Sharing And Warrant     90,000   $ (90,000)
Beneficial Conversion     $ 3,498   $ 3,498
Stock option issued for service     8,580   8,580
Net Loss       (447,267) $ (447,267)
Ending Balance, Shares at Dec. 31, 2015 36,342,747        
Ending Balance, Amount at Dec. 31, 2015 $ 36,343   $ 1,269,291 $ (1,540,466) $ (234,832)
Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Operating Activities    
Net loss $ (447,267) $ (188,895)
Adjustments to reconcile net loss to net cash used in operating activities    
Stock issued for consulting service 8,580 $ 35,625
Amortization of discount on notes payable $ 2,040
Accounts receivable $ 1,000
Accounts payable and accrued expenses $ 45,879
Net cash used in operating activities (390,768) $ (152,270)
Financing Activities    
Proceeds from common stock issuance 47,500 84,500
Stockholder loans 255,616 83,585
Convertible notes 26,990 $ (3,000)
Capital contribution for profit sharing and warrant 90,000
Net cash provided by financing activities 420,106 $ 165,085
Net increase (decrease) in cash and equivalents 29,337 12,815
Cash and equivalents at beginning of the period 14,788 1,973
Cash and equivalents at end of the period $ 44,125 $ 14,788
Supplemental cash flow information:    
Interest paid
Income taxes paid
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2015
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Nature of Business

On February 25, 2008, Advanced Credit Technologies, Inc.  (the “Company”) was incorporated in the State of Nevada. 

Advanced Credit Technologies, Inc. provides a state of the art credit management platform that is a web based delivery system.  Industries that benefit from the Company’s technology include realtors, auto dealers and loan originators.
 
Basis of Presentation
 
Our financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. (“US GAAP”)
 
Reclassification
 
Certain reclassifications have been made to conform previously reported data to the current presentation. These reclassifications have no effect on our net income (loss) or financial position as previously reported.
Use of Estimates
 In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
 
Cash and Cash Equivalents

Cash equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced any losses related to this concentration of risk. As of  December 31, 2015 and 2014 the Company had $0 in deposits in excess of federally-insured limits.

Research and Development, Software Development Costs, and Internal Use Software Development Costs
 
Research and development costs are charged to operations as incurred.
 
Software development costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology; and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific products for which the costs relate.
 
Internal use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain external and internal computer software costs incurred during the application development stage. The application development stage is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality.
 
 In accounting for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain planning and training costs incurred in the development of website software be expensed as incurred, while application development stage costs are to be capitalized. During the years ending December 31, 2015 and 2014, we expensed $192,610 and $67,425 expenditure on research and development for the years ending December 31, 2015 and 2014, respectively.
 
During the years  ending December 31, 2015 and 2014, we have capitalized  external and internal use software and website development costs totaling $-0- and $-0-, respectively. The estimated useful life of costs capitalized is evaluated for each specific project and ranges from one to three years.


Advertising Expenses
 
Advertising costs are expensed as incurred. Advertising expenses included in the Statement of Operations for the years ending December 31, 2015 and 2014 is $0 and $0, respectively.

Fixed Assets

The Company records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful lives ranging from 3 to 5 years.

Intangible and Long-Lived Assets

The Company follows FASB ASC 360-10, “Property, Plant, and Equipment,” which established a “primary asset” approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. For the years ending December 31, 2015 and 2014, the Company had not experienced impairment losses on its long-lived assets.

Revenue Recognition

The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that can have a significant impact on the timing and amount of revenue the Company reports.

Fair Value Measurements

For certain financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and notes payable, the carrying amounts approximate fair value due to their relatively short maturities.

The Company has adopted FASB ASC 820-10, “Fair Value Measurements and Disclosures.” FASB ASC 820-10 defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
 
Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with FASB ASC 815.

In February 2007, the FASB issued FAS No. 159, “The Fair Value Option for Financial Assets and Financial Liabilities,” now known as ASC Topic 825-10 “Financial Instruments.” ASC Topic 825-10 permits entities to choose to measure many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity’s first fiscal year that begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the fair value of eligible financial assets and liabilities.

Segment Reporting
FASB ASC 280, "Segment Reporting" requires use of the "management approach" model for segment reporting. The management approach model is based on the way a company's management organizes segments within the company for making operating decisions and assessing performance. The Company determined it has one operating segment as of period ending December 31, 2015 and 2014.
 
Income Taxes

Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment.
 
 When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations.

 
Net Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the FASB ASC 260-10, “Earnings Per Share.” Basic earnings (loss) per share is based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.

At December 31, 2015 and 2014, no potentially dilutive shares were outstanding.
 
The computation of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial statements.


Stock Based Compensation

The Company adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which  establishes the use of the fair value based method of accounting for stock-based compensation arrangements under which compensation cost is determined using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which the related services are rendered.  For stock based compensation the Company recognizes an expense in accordance with FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock option awards are valued using the Black-Scholes option-pricing model.
 
The Company accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn the equity instruments is complete.

As there is no trading history during the periods of February 2008 through December 31, 2012 and the Company securities were not offered to the public, the Company had determined that the fair value of its stock is the price paid when it raises funds. There was 493,750 shares issued for compensation in 2014.  For the year ended December 31, 2015, the Company issued 2,000,000 three year stock option exercisable at $0.05 per share.

 
Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

Recent Accounting Pronouncements
 
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, and in August 2015 issued ASU No. 2015-14, which amended ASU No. 2014-09 as to effective date. The ASU, as amended, provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard's stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle the ASU includes provisions within a five step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when (or as) an entity satisfies a performance obligation. The standard also specifies the accounting for some costs to obtain or fulfill a contract with a customer and requires expanded disclosures about revenue recognition. The standard provides for either full retrospective adoption or a modified retrospective adoption by which it is applied only to the most current period presented. For the Company, the ASU, as amended, is effective January 1, 2018. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, and in August 2015 issued ASU No. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. Under ASU 2015-03, debt issuance costs reported on the consolidated balance sheet would be reflected as a direct deduction from the related debt liability rather than as an asset. While ASU 2015-03 addresses costs related to term debt, ASU No. 2015-15 provides clarification regarding costs to secure revolving lines of credit, which are, at the outset, not associated with an outstanding borrowing. ASU No. 2015-15 provides commentary that the SEC staff would not object to an entity deferring and presenting costs associated with line-of-credit arrangements as an asset and subsequently amortizing them ratably over the term of the revolving debt arrangement. For the Company, ASU No. 2015-03 is effective January 1, 2016. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes, which requires entities to present deferred tax assets (DTAs) and deferred tax liabilities (DTLs), along with any related valuation allowance, as noncurrent in a balance sheet. This ASU eliminates current guidance requiring deferred taxes for each jurisdiction to be presented as a net current asset or liability and a net noncurrent asset or liability. As a result, each jurisdiction would have one net noncurrent DTA or DTL balance. The ASU does not change the existing requirement that only permits offsetting DTAs and DTLs within a particular jurisdiction. For the Company, this standard is effective January 1, 2017. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which revises the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation of certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial condition.
Going Concern
12 Months Ended
Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Going Concern
NOTE 2 – GOING CONCERN


The Company has incurred losses since Inception resulting in an accumulated deficit of $1,540,466 as of December 31, 2015 that includes loss of $447,267 for the year ended December 31, 2015 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.
 
The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could result from the outcome of this uncertainty.

The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management's efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.
Stockholders Deficit
12 Months Ended
Dec. 31, 2015
Equity [Abstract]  
Stockholders Deficit
NOTE 3 – STOCKHOLDERS' DEFICIT

Common Stock

The Company has 100,000,000 shares of $.001 par value Common stock authorized as of December 31, 2015 and 2014.  There were 36,342,747 and 24,560,583 shares outstanding as of December 31, 2015 and 2014, respectively.
Commitments
12 Months Ended
Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]  
Commitments
NOTE 4 – COMMITMENTS


The Company rents office space for its main office at 871 Venetia Bay Blvd Suite #220-230 Venice, FL 34285 Monthly rent for this space is $50.00. All conditions have been met and paid by the company. 

In 2015, the Company signed "Investor and Royalty and Agreement" with three parties. With the capital contributed by the three parties, the Company agrees to
 
1.
Pay the investor monthly residuals of 4.25% to 5% per month on the gross revenue after expenses generated by the Company's "primary platform" in conjunction with the Company's "TurnScor Card"

2.
Pay the investor a residual in perpetuity on 2% to 5% of all "sub platform" revenue generated.

3.
Issue the investor 1,000,000 common stock purchase warrants (500,000 one year warrants with $0.05 exercise price; 250,000 two year warrants with $0.05 exercise; 250,000 three year warrants with $0.1 exercise price)
 

In 2015, the Company signed "Royalty Agreement" with one individual. With the consulting service provided by the individual, the Company agrees to

1. Pay the service provider monthly residuals of 20% per month on the gross revenue after expenses generated by the Company's "primary platform" in conjunction with the Company's "TurnScor Card"

2. Pay the service provider a residual in perpetuity on 5% to 10% of all "sub platform" revenue generated.
Related Party Transactions
12 Months Ended
Dec. 31, 2015
Related Party Transactions [Abstract]  
Related Party Transactions
NOTE 5 – RELATED PARTY TRANSACTIONS

Related Party Loans Payable

The following is a summary of related party loans payable:
 
December 31, 2015
 
December 31, 2014
 
Liabilities
       
Due to  related parties
 
$
160,900
   
$
150,000
 
Notes payable to related parties
 
$
30,500
   
$
30,500
 
 
Note Payable to Related Parties


On December 29, 2014, the Company, the Company entered into a promissory note with a shareholder in the amount of $35,000. The promissory notes is with flat interest of $9,500 payable on maturity date and $167 a day after maturity date. The maturity date is 120 days after issuance of the note. The note is currently default on December 31, 2015. The unpaid principle of the note is $30,500 on December 31, 2015 and 2014. Interest expense of the note is $50,249 and $0 for the years ended December 31, 2015 and 2014, respectively.

The Company also issued stock option to the note holder to purchase 250,000 shares of the Company's common stock at $0.25 per share one year from the issuance date of the promissory note. The fair value of the option grant estimated on the date of grant is $0 based on the Black-Scholes option-pricing model.

Due to Related Parties

 Officer and shareholder of the Company advanced to the Company for operating use.  The total amount owed as of December 31, 2015 and December 31, 2014 are $160,900 and $150,000, respectively.
Convertible Notes - Stockholders
12 Months Ended
Dec. 31, 2015
Debt Disclosure [Abstract]  
Notes Payable
NOTE 6 – CONVERTIBLE NOTES-STOCKHOLDERS

On September 14, 2015, the Company issued a $10,000 convertible notes due on March 12, 2016 to its stockholder. The note bears no interest and is convertible to 125,000 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature associated with the note. The value of beneficial conversion feature is $1,250 and book as additional paid in capital. The interest resulting from amortization of discount on notes is 729 for the year ended December 31, 2015

On September 18, 2015, the Company issued a $8,990 convertible notes due on March 16, 2016 to its stockholder. The note bears no interest and is convertible to 112,375 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature associated with the note. The value of beneficial conversion feature is $2,248 and book as additional paid in capital. The interest resulting from amortization of discount on notes is 1,311 for the year ended December 31, 2015

On October 14, 2015, the Company issued a $8,000 convertible notes due on April 11, 2016 to its stockholder. The note bears no interest and is convertible to 80,000 shares at the rate of $0.1 per share per the terms of the note.
Income Taxes
12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
NOTE 7 – INCOME TAXES
 
At December 31, 2015, the Company had available federal and state net operating loss carry forwards to reduce future taxable income.  The amount available was approximately$1,531,886 federal and state purposes.   The federal and state net operating loss carry forwards begin to expire in 2028.  Given the Company's history of net operating losses, management has determined that it is more likely than not that the Company will not be able to realize the tax benefit of the net operating loss carry forwards.  Accordingly, the Company has not recognized a deferred tax asset for this benefit.

FASB ASC Topic 740 – Income Taxes (formerly SFAS 109) requires that the Company establish a valuation allowance when it is more likely than not that all or a portion of deferred tax assets will not be realized.  Due to restrictions imposed by Internal Revenue Code Section 382 regarding substantial changes in ownership of companies with net operating loss carry forwards, the utilization of the Company's net operating loss carry forwards will likely be limited as a result of cumulative changes in stock ownership.  The Company has not recognized a deferred asset and, as a result, the change in stock ownership will not result in any change to the valuation allowances.  Upon the attainment of taxable income by the Company, management will assess the likelihood of realizing the tax benefit associated with the use of the carry forwards and will recognize a deferred tax asset at that time.

The provision for Federal income tax consists of the following:
 
 
For the Year Ended
December 31,
 
 
 
2015
   
2014
 
Federal income tax benefit attributable to:
           
Current operations
 
$
152,071
   
$
64,224
 
Less: valuation Allowance
   
(152,071
)
   
(64,224
)
Net provision for Federal income taxes
 
$
-
   
$
-
 

 
The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

 
 
December 31
   
December 31
 
 
 
2015
   
2014
 
Deferred tax assets attributable to:
           
Net operating loss carryover
 
$
523,758
   
$
371,688
 
Less: valuation Allowance
   
(523,758
)
   
(371,688
)
Net deferred tax assets
 
$
-
   
$
-
 
  
The Company files income tax returns in the U.S. federal jurisdiction and various states. The Company is subject to U.S. federal or state income tax examinations by tax authorities for five years after 2008. During the periods open to examination, the Company has net operating loss and tax credit carry forwards for U.S. federal and state tax purposes that have attributes from closed periods. Since these NOL's and tax credit carry forwards may be utilized in future periods, they remain subject to examination.
Subsequent Events
12 Months Ended
Dec. 31, 2015
Subsequent Events [Abstract]  
Subsequent Events
NOTE 8 – SUBSEQUENT EVENTS


The Company has evaluated subsequent events through the date financial statements were issued No events have occurred subsequent to December 31, 2015 that require disclosure or recognition in these financial statements.
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2015
Accounting Policies [Abstract]  
Organization and Nature of Business
Organization and Nature of Business

On February 25, 2008, Advanced Credit Technologies, Inc.  (the "Company") was incorporated in the State of Nevada. 

Advanced Credit Technologies, Inc. provides a state of the art credit management platform that is a web based delivery system.  Industries that benefit from the Company's technology include realtors, auto dealers and loan originators.
Basis of Presentation
Basis of Presentation
 
Our financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("US GAAP"). 
Reclassification
Reclassification

Certain reclassifications have been made to conform previously reported data to the current presentation. These reclassifications have no effect on our net income (loss) or financial position as previously reported.
Use of Estimates
Use of Estimates

In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents
Cash and Cash Equivalents

Cash equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced any losses related to this concentration of risk. As of December 31, 2015 and 2014, the Company had $0 in deposits in excess of federally-insured limits.
Research and Development, Software Development Costs and Internal Use Software Development Costs
Research and Development, Software Development Costs, and Internal Use Software Development Costs
 
Research and development costs are charged to operations as incurred.
 
Software development costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology; and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific products for which the costs relate.
 
Internal use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain external and internal computer software costs incurred during the application development stage. The application development stage is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality.
  
In accounting for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain planning and training costs incurred in the development of website software be expensed as incurred, while application development stage costs are to be capitalized. During the years ending December 31, 2015 and 2014, we expensed $192,610 and $67,425 expenditure on research and development for the years ending December 31, 2015 and 2014, respectively.
 
During the years ending December 31, 2015 and 2014, we have capitalized external and internal use software and website development costs totaling $-0- and $-0-, respectively. The estimated useful life of costs capitalized is evaluated for each specific project and ranges from one to three years.
Advertising Expenses
Advertising Expenses
 
Advertising costs are expensed as incurred. Advertising expenses included in the Statement of Operations for the years ending December 31, 2015 and 2014 is $0 and $0, respectively.
Fixed Assets
Fixed Assets

The Company records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful lives ranging from 3 to 5 years.
Intangible and Long-Lived Assets
Intangible and Long-Lived Assets

The Company follows FASB ASC 360-10, "Property, Plant, and Equipment," which established a "primary asset" approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. For the years ending December 31, 2015 and 2014, the Company had not experienced impairment losses on its long-lived assets.
Revenue Recognition
Revenue Recognition

The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that can have a significant impact on the timing and amount of revenue the Company reports.
Fair Value Measurements
Fair Value Measurements

For certain financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and notes payable, the carrying amounts approximate fair value due to their relatively short maturities.

The Company has adopted FASB ASC 820-10, “Fair Value Measurements and Disclosures.” FASB ASC 820-10 defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
 
Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with FASB ASC 815.

In February 2007, the FASB issued FAS No. 159, “The Fair Value Option for Financial Assets and Financial Liabilities,” now known as ASC Topic 825-10 “Financial Instruments.” ASC Topic 825-10 permits entities to choose to measure many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity’s first fiscal year that begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the fair value of eligible financial assets and liabilities.
Segment Reporting
Segment Reporting

FASB ASC 280, "Segment Reporting" requires use of the "management approach" model for segment reporting. The management approach model is based on the way a company's management organizes segments within the company for making operating decisions and assessing performance. The Company determined it has one operating segment as of period ending December 31, 2015 and 2014.
Income Taxes
Income Taxes

Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment.
 
 When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations.
Earnings per share
Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the FASB ASC 260-10, "Earnings Per Share." Basic earnings (loss) per share is based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.

At December 31, 2015 and 2014, no potentially dilutive shares were outstanding.

The computation of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial statements.
Stock Based Compensation
Stock Based Compensation

The Company adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which  establishes the use of the fair value based method of accounting for stock-based compensation arrangements under which compensation cost is determined using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which the related services are rendered.  For stock based compensation the Company recognizes an expense in accordance with FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock option awards are valued using the Black-Scholes option-pricing model.
 
The Company accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn the equity instruments is complete.

As there is no trading history during the periods of February 2008 through December 31, 2012 and the Company securities were not offered to the public, the Company had determined that the fair value of its stock is the price paid when it raises funds. There was 493,750 shares issued for compensation in 2014.  For the year ended December 31, 2015, the Company issued 2,000,000 three year stock option exercisable at $0.05 per share.
Recent Accounting Pronouncements
Recent Accounting Pronouncements
 
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, and in August 2015 issued ASU No. 2015-14, which amended ASU No. 2014-09 as to effective date. The ASU, as amended, provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard's stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle the ASU includes provisions within a five step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when (or as) an entity satisfies a performance obligation. The standard also specifies the accounting for some costs to obtain or fulfill a contract with a customer and requires expanded disclosures about revenue recognition. The standard provides for either full retrospective adoption or a modified retrospective adoption by which it is applied only to the most current period presented. For the Company, the ASU, as amended, is effective January 1, 2018. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, and in August 2015 issued ASU No. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. Under ASU 2015-03, debt issuance costs reported on the consolidated balance sheet would be reflected as a direct deduction from the related debt liability rather than as an asset. While ASU 2015-03 addresses costs related to term debt, ASU No. 2015-15 provides clarification regarding costs to secure revolving lines of credit, which are, at the outset, not associated with an outstanding borrowing. ASU No. 2015-15 provides commentary that the SEC staff would not object to an entity deferring and presenting costs associated with line-of-credit arrangements as an asset and subsequently amortizing them ratably over the term of the revolving debt arrangement. For the Company, ASU No. 2015-03 is effective January 1, 2016. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes, which requires entities to present deferred tax assets (DTAs) and deferred tax liabilities (DTLs), along with any related valuation allowance, as noncurrent in a balance sheet. This ASU eliminates current guidance requiring deferred taxes for each jurisdiction to be presented as a net current asset or liability and a net noncurrent asset or liability. As a result, each jurisdiction would have one net noncurrent DTA or DTL balance. The ASU does not change the existing requirement that only permits offsetting DTAs and DTLs within a particular jurisdiction. For the Company, this standard is effective January 1, 2017. The Company is currently assessing this standard's impact on the Company's results of operations and financial condition.

In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which revises the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation of certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial condition.
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2015
Related Party Transactions [Abstract]  
Related Party loans payable

 

 
December 31, 2015
 
December 31, 2014
 
Liabilities
       
Due to  related parties
 
$
160,900
   
$
150,000
 
Notes payable to related parties
 
$
30,500
   
$
30,500
 

Income Taxes (Tables)
12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Provision for income taxes

 

 
 
For the Year Ended
December 31,
 
 
 
2015
   
2014
 
Federal income tax benefit attributable to:
           
Current operations
 
$
152,071
   
$
64,224
 
Less: valuation Allowance
   
(152,071
)
   
(64,224
)
Net provision for Federal income taxes
 
$
-
   
$
-
 

Deferred Tax Assets

 

 
 
December 31
   
December 31
 
 
 
2015
   
2014
 
Deferred tax assets attributable to:
           
Net operating loss carryover
 
$
523,758
   
$
371,688
 
Less: valuation Allowance
   
(523,758
)
   
(371,688
)
Net deferred tax assets
 
$
-
   
$
-
 

Summary of Significant Accounting Policies (Details 1) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Accounting Policies [Abstract]    
Research and Developement Costs $ 192,610 $ 67,425
Web Development Costs 0 0
Deposits in Excess of federally-insured limits 0 0
Advertising Expenses 0 0
Stock based compensation $ 2,000,000 $ 493,750
Stock option duration 3 years  
Stock option price per share $ 0.05  
Summary of Significant Accounting Policies (Details 2)
12 Months Ended
Dec. 31, 2015
Minimum  
Property, Plant and Equipment [Line Items]  
Useful Life of Fixed Assets 3 years
Maximum  
Property, Plant and Equipment [Line Items]  
Useful Life of Fixed Assets 5 years
Summary of Significant Accounting Policies - Computation of Earnings per share of common stock (Details) - $ / shares
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Accounting Policies [Abstract]    
Basic and diluted EPS $ (0.02) $ (0.01)
Going Concern (Details Narrative) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Accumulated deficit $ (1,540,466) $ (1,093,199)
Net loss $ (447,267) $ (188,895)
Stockholders Deficit (Details Narrative) - $ / shares
Dec. 31, 2015
Dec. 31, 2014
Equity [Abstract]    
Common stock - par value $ 0.001 $ 0.001
Common stock - shares authorized 100,000,000 100,000,000
Common stock - shares issued 36,342,747 22,061,498
Commitments (Details Narrative)
12 Months Ended
Dec. 31, 2015
USD ($)
$ / shares
shares
Monthly rent | $ $ 50
Commitment #1 [Member]  
Royalty Fee Minimum 4.25%
Royalty Fee Maximum 5.00%
Commitment #2 [Member]  
Royalty Fee Minimum 2.00%
Royalty Fee Maximum 5.00%
Commitment #3 [Member]  
Common stock purchase warrants 1,000,000
Commitment #3 [Member] | One Year [Member]  
Common stock purchase warrants 500,000
Exercise price | $ / shares $ 0.05
Commitment #3 [Member] | Two Year [Member]  
Common stock purchase warrants 250,000
Exercise price | $ / shares $ 0.05
Commitment #3 [Member] | Three Year [Member]  
Common stock purchase warrants 250,000
Exercise price | $ / shares $ 0.1
Roalty Agreement #1 [Member]  
Royalty Fee Minimum 20.00%
Roalty Agreement #2 [Member]  
Royalty Fee Minimum 5.00%
Royalty Fee Maximum 10.00%
Related Party Transactions - Related Party loans payable (Details) - USD ($)
Dec. 31, 2015
Dec. 31, 2014
Related Party Transactions [Abstract]    
Due to related parties $ 160,900 $ 150,000
Notes payable to related parties $ 30,500 $ 30,500
Notes Payable to Related Parties (Details Narrative) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Debt Instrument [Line Items]    
Loans Payable- stockholders $ 160,900 $ 150,000
Promissory Note [Member]    
Debt Instrument [Line Items]    
Date of note Dec. 29, 2014  
Promissory Note $ 35,000  
Interest $ 9,500  
Interest terms after maturity
$167 a day after maturity date
 
Notes payable - related party $ 30,500  
Interest Expense $ 50,249 $ 0
Stock options 250,000  
Share price $ 0.25  
Fair value of option grant $ 0  
Convertible Notes - Stockholders (Details)
12 Months Ended
Dec. 31, 2015
USD ($)
$ / shares
shares
Beneficial Conversion Feature $ 3,498
Convertible note 1 [Member]  
Issue date Sep. 14, 2015
Issue amount $ 10,000
Maturity date Mar. 12, 2016
Convertible shares | shares 125,000
Convertible share price | $ / shares $ 0.08
Beneficial Conversion Feature $ 1,250
Interest expense $ 729
Convertible note 2 [Member]  
Issue date Sep. 18, 2015
Issue amount $ 8,990
Maturity date Mar. 16, 2016
Convertible shares | shares 112,375
Convertible share price | $ / shares $ 0.08
Beneficial Conversion Feature $ 2,248
Interest expense $ 1,311
Convertible note 3 [Member]  
Issue date Dec. 14, 2015
Issue amount $ 8,000
Maturity date Apr. 11, 2016
Convertible shares | shares 80,000
Convertible share price | $ / shares $ 0.1
Income Tax Provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Income Tax Provision Details    
Federal income tax benefit attributable to: Current Operations $ 152,071 $ 64,224
Less: valuation Allowance $ (152,071) $ (64,224)
Net provision for Federal income taxes
Income Taxes - Deferred Tax Assets (Details) - USD ($)
Dec. 31, 2015
Dec. 31, 2014
Deferred income tax asset:    
Net operating loss carryover $ 523,758 $ 371,688
Less: Valuation allowance $ (523,758) $ (371,688)
Net deferred tax asset