General form of registration statement for all companies including face-amount certificate companies

INCOME TAXES (Detail)

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INCOME TAXES (Detail) (USD $)
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Operating Loss Carryforwards $ 136,600 $ 106,000
Deferred Tax Assets, Gross 46,400 36,000
Valuation Allowance, Percentage 100.00%  
Valuation Allowance, Deferred Tax Asset, Change in Amount $ 10,400 $ 5,000