Note 1- Nature of Operations and Summary of Accounting Policies: Cash and Cash Equivalents (Policies)	9 Months Ended
Sep. 30, 2013
Policies
Cash and Cash Equivalents	*Cash and Cash Equivalents* Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

Note 1- Nature of Operations and Summary of Accounting Policies: Cash and Cash Equivalents (Policies)

9 Months Ended

Sep. 30, 2013

Cash and Cash Equivalents

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References+ Details

GIA INVESTMENTS CORP. 10-Q