STOCKHOLDERS' EQUITY

3 Months Ended

May 31, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 3

STOCKHOLDERS’ EQUITY

(A)

In-Kind Contribution

For the three months ended May 31, 2013, the CEO who is also a majority stockholder of the Company contributed services having a fair value of $7,800 (See Note 5).

For the year ended February 28, 2013, the CEO who is also a majority stockholder of the Company contributed services having a fair value of $16,928 (See Note 5).

For the year ended February 28, 2013, a total of $72 in imputed interest relating to the notes payable due to the CEO, was recorded as an in-kind contribution (See Notes 4 & 5).

For the year ended February 28, 2013, the Company recorded an in-kind contribution of rent having a fair value of $500 per month for facilities and related overhead provided by a company controlled by the CEO (See Note 5).

For the year ended February 28, 2013, a company controlled by the CEO paid operating expenses on behalf of the Company totaling $21,200, which was forgiven and recorded as an in-kind contribution of capital (See Note 5).

In connection with the change in control in July 2012, the former CEO forgave a note payable in the amount of $12,378 (See Notes 4 & 5).

(B) Stock Issued for Cash

On February 22, 2011, the Company issued 4,500,000 shares of common stock to its sole director having a fair value of $4,500 ($0.001/share) in exchange for cash (See Note 5).

For the year ended February 29, 2012 the Company sold 1,040,000 common shares at $0.02 per share to various investors, for gross proceeds of $20,800.

The authorized capital of the Company is 75,000,000 common shares with a par value of $ 0.001 per share.

(C) Amendment to Articles of Incorporation

On September 5, 2012, the Company amended its Articles of Incorporation to change its name to USA InvestCo Holdings, Inc.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

USA InvestCo Holdings, Inc. 10-Q