Income Taxes

12 Months Ended

May 31, 2012

NOTE 4. INCOME TAXES

A reconciliation of income taxes at statutory rates is as follows:


			Period From
			Inception
	For the year	For the year	(May 22, 2008)
	Ended	Ended	Through
	May 31, 2012	May 31, 2011	May 31, 2012


Net Income (Loss)	$(10,529)	$(5,819)	$(35,246)

Federal tax effect at 15%	1,579	873	5,287

State tax, net of federal benefit 3.5%	369	204	1,234
Valuation allowance	(1,948)	(1,077)	(6,521)

Provision for income tax	-	-	-

The Company’s deferred tax assets consist entirely of the benefit from federal and state net operating loss carry-forwards, and are offset by a full valuation allowance. The Company has approximately $35,000 in federal and state net operating tax loss carry-forwards that begin to expire in 2027. These net operating losses may be reduced or eliminated upon a change of control of the company pursuant to Internal Revenue Code Section 381.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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

-Publisher FASB

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

-Publisher FASB

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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+ Details

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