SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ESTIMATES (Policies)	9 Months Ended
	Sep. 30, 2012
Accounting Policies [Abstract]
Basis Of Accounting, Policy [Policy Text Block]	*Basis of Presentation* The Company has prepared the accompanying unaudited consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) instructions to Form 10-Q and Item 310(b) of regulation S-K. These financial statements should be read together with the financial statements and notes thereto included in the Company’s 2011 Annual Report on Form 10-K filed with the SEC on May 9, 2012. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. The accompanying financial statements reflect all adjustments and disclosures, which, in the Company’s opinion, are necessary for fair presentation. All such adjustments are of a normal recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of the entire year.
Consolidation, Policy [Policy Text Block]	*Principles of Consolidation* The financial statements include the accounts of the Company and its wholly owned subsidiary. Intercompany transactions and balances have been eliminated.
Use of Estimates, Policy [Policy Text Block]	*Use of Estimates and Assumptions* Future events and their effects cannot be predicted with certainty. Accordingly, the preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The accounting estimates used in the preparation of these financial statements will change as new events occur, as more experience is acquired, as additional information is obtained, and as the Company’s operating environment changes. Significant estimates and assumptions are used for, but not limited to: (1) collectability of accounts receivable; (2) fair value of stock-based compensation; and (2) depreciable lives of assets. The Company bases its estimates on historical experience and various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about carrying values of assets and liabilities that are not readily apparent from other sources. The Company evaluates its estimates and assumptions on a regular basis and may employ outside experts to assist in its evaluation, as considered necessary. Actual results may differ from the estimates and assumptions used in preparation of its financial statements and changes in these estimates are recorded when known.
Revenue Recognition, Deferred Revenue [Policy Text Block]	*Revenue Recognition, Deferred Revenue and Deferred Costs* The Company recognizes revenue when all the following criteria have been met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company enters into agreements with customers to provide specific marketing services for which it further engages vendors to provide information and services related to customers’ needs. The Company’s customers typically pay in advance for these services, and likewise, the Company’s vendors require advance payments in order to provide services to it. Moneys received in advance related to contracts from its customers are recorded as deferred revenue until the Company has met all obligations under the contract and has provided its customer the marketing information or services for which it was contracted. Similarly, moneys paid in advance to its vendors for their services are deferred as advances to suppliers until the vendors have completed their obligations for which they were engaged, including the Company’s acceptance of their marketing information. The Company recognizes revenue for specific customer contracts along with the corresponding costs to its vendors on the same date; that is the date that the specific mailing (“drop date”) occurs. This date represents the completion of its contractual obligation and the date marketing information is provided to its customer under the specific contract. Likewise, this date represents the date that the specific vendor engaged to perform services related to a specific customer contract are completed, as accepted and reviewed by the Company.
Research, Development, and Computer Software, Policy [Policy Text Block]	*Software Development Costs* The Company capitalizes certain costs associated with the development of internal use software at the point at which the conceptual formulation, design and testing of possible software project alternatives have been completed. Capitalization ceases at the point that the software is substantially complete and ready for its intended use. The capitalized costs are amortized using the straight-line method over the estimated economic life of the software, generally three years.
Income Tax, Policy [Policy Text Block]	*Income Taxes* The Company provides for income taxes using the asset and liability method. This approach recognizes the amount of federal, state, and local taxes payable or refundable for the current year, as well as deferred tax assets and liabilities for the future tax consequence of events recognized in the consolidated financial statements and income tax returns. Deferred income tax assets and liabilities are adjusted to recognize the effects of changes in tax laws or enacted tax rates. A valuation allowance is required when it is more likely than not that some portion of the deferred tax assets will not be realized. Realization is dependent on generating sufficient future taxable income. The Company evaluates its tax positions and establishes assets and liabilities in accordance with the applicable accounting guidance on uncertainty in income taxes. The Company reviews these tax uncertainties in light of changing facts and circumstances, such as the progress of tax audits, and adjusts them accordingly. The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Consolidated Statements of Operations. From January 1, 2011, to August 31, 2011, the Company had elected to be treated as an S-Corporation for federal income tax purposes and all of the Company’s income during these periods passed through to the then-shareholders of the Company, and the Company, therefore, had no corporate tax obligation to record. Had the Company’s conversion from an S-Corporation occurred on January 1, 2011, the Company’s pro-forma income tax benefit for the three and nine months ended September 30, 2011, would have been approximately $81,000 and $141,000, respectively.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	*Accounts Receivable* Credit is extended to customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for doubtful accounts and sales credits. As of September 30, 2012, and December 31, 2011, the Company’s allowance for doubtful accounts totaled $21,328 and $17,394, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	*Stock-based Compensation* The Company recognizes stock-based compensation by measuring the cost of services to be rendered based on the grant-date fair value of the equity award. Compensation expense is recognized over the period an employee is required to provide service in exchange for the award, generally referred to as the requisite service period.
Earnings Per Share, Policy [Policy Text Block]	*Earnings per Share* The calculation of earnings per common share is based on the weighted-average number of our common shares outstanding during the applicable period. The calculation for diluted earnings per common share recognizes the effect of all potential dilutive securities that were outstanding during the respective periods, unless their impact would be antidilutive. The Company’s potentially dilutive shares outstanding were attributable to convertible notes convertible into shares of the Company’s common stock and options, granted in July 2012, to acquire 1,500,000 shares of the Company’s common stock. These notes were converted into 1,635,001 shares of common stock in February 2012. Since the Company incurred net losses for the three and nine months ended September 30, 2011, these shares were not included in the fully diluted earnings per common share calculation for these periods because their affect was anti-dilutive. The Company’s potentially dilutive securities outstanding as of September 30, 2012 consisting of stock options exercisable into 1,500,000 shares of common stock were not included in the calculation of diluted earnings per share for the three and nine months ended September 30, 2012 because their impact was anti-dilutive. As noted above, from January 1, 2011 to August 31, 2011, the Company had elected to be treated as an S-Corporation for federal income tax purposes and all of this income passed through to the then-shareholders of the Company, and the Company, therefore, had no corporate tax obligation to record. Had the Company not been treated as an S-Corporation during this period, the Company’s pro-forma earnings per share for the three and nine months ended September 30, 2011, would not have been materially impacted.

SKM Media Corp. 10-Q