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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
REVENUE, NET OF FEES				$ 1,258
OPERATING EXPENSES
Professional fees	$ 4,522	$ 1,196	$ 27,956	24,649
Software development				5,265
General and administrative	48	108	4,747	35,379
Total Operating Expenses	4,570	1,304	32,703	65,293
LOSS FROM OPERATIONS	(4,570)	(1,304)	(32,703)	(64,035)
OTHER EXPENSES
Gain on disposal of assets and liabilities		8,248		8,248
Interest expense	(12,426)	(31,049)	(47,542)	(31,568)
TOTAL OTHER EXPENSES	(12,426)	(22,801)	(47,542)	(23,320)
LOSS BEFORE INCOME TAXES	(16,996)	(24,105)	(80,245)	(87,355)
Provision for income taxes	0	0	0	0
NET LOSS	$ (16,996)	$ (24,105)	$ (80,245)	$ (87,355)
Basic and Diluted Loss per Common Share (in dollars per share)	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	45,300,000	45,300,000	45,300,000	45,300,000

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1337-109256

Phoenix Apps Inc. 10-Q