v3.4.0.3

Income Tax Expense Benefit As Follows (Tables)

12 Months Ended

Jan. 31, 2016

Income Tax Expense Benefit As Follows

Provision for federal income tax consists of the following

The provision for federal income tax consists of the following for the periods ending:

		January 31, 2016		January 31, 2015
Federal income tax benefit attributed to:
Net operating loss	$	(96,000)	$	(48,000)
Valuation allowance		96,000		48,000
Net benefit	$	-	$	-

Significant items comprising net deferred tax amount is as follows

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

		January 31, 2016		January 31, 2015
Deferred tax attributed:
Net operating loss carryover	$	197,000	$	101,000
Less: change in valuation allowance		(197,000)		(101,000)
Net deferred tax asset	$	-	$	-

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- References

No definition available.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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