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GreenPlex Services, Inc. – ‘10-KT/A’ for 11/30/13 – ‘EX-101.INS’

On:  Friday, 4/4/14, at 5:10pm ET   ·   For:  11/30/13   ·   Accession #:  1469709-14-123   ·   File #:  0-54046

Previous ‘10-KT’:  ‘10-KT’ on 3/17/14 for 11/30/13   ·   Latest ‘10-KT’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/04/14  GreenPlex Services, Inc.          10-KT/A    11/30/13   42:2.6M                                   Gonzalez Elvia/FA

Amendment to Annual-Transition Report   —   Form 10-K   —   Rule 13a-10 / 15d-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-KT/A     Grpx 10-KT/A 11/30/13                               HTML    390K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     20K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
24: R1          Document and Entity Information                     HTML     45K 
17: R2          Balance Sheets                                      HTML     88K 
22: R3          Balance Sheets (Parenthetical)                      HTML     22K 
26: R4          Statements of Operations                            HTML     57K 
37: R5          Statement of Stockholders' Equity (Deficit)         HTML     46K 
18: R6          Statements of Cash Flows                            HTML     87K 
21: R7          Note 1 - Organization and Operations                HTML     23K 
16: R8          Note 2 - Significant and Critical Accounting        HTML     72K 
                Policies and Practices                                           
12: R9          Note 3 - Going Concern                              HTML     20K 
38: R10         Note 4 - Landscaping Equipment                      HTML     17K 
28: R11         Note 5 - Notes Payable                              HTML     23K 
27: R12         Note 6 - Related Party Transactions                 HTML     20K 
32: R13         Note 7 - Stockholders' Deficit                      HTML     33K 
33: R14         Note 8 - Income Tax Provision                       HTML     27K 
31: R15         Note 9 - Concentrations                             HTML     26K 
34: R16         Note 10 - Subsequent Events                         HTML     19K 
23: R17         Note 2 - Significant and Critical Accounting        HTML    139K 
                Policies and Practices (Policies)                                
25: R18         Note 8 - Income Tax Provision (Tables)              HTML     23K 
30: R19         Note 9 - Concentrations (Tables)                    HTML     26K 
42: R20         Note 2 - Significant and Critical Accounting        HTML     19K 
                Policies and Practices (Details Narrative)                       
35: R21         Note 4 - Landscaping Equipment (Details Narrative)  HTML     19K 
19: R22         Note 5 - Notes Payable (Details Narrative)          HTML     37K 
29: R23         Note 6 - Related Party Transactions (Details        HTML     19K 
                Narrative)                                                       
20: R24         Note 7 - Stockholders' Deficit (Details Narrative)  HTML     40K 
11: R25         Note 8 - Deferred Tax Assets (Details)              HTML     24K 
36: R26         Note 8 - Income Tax Provision in the Statement of   HTML     25K 
                Operations (Details)                                             
39: R27         Note 8 - Income Tax Provision (Details Narrative)   HTML     22K 
15: R28         Note 9 - Customer Concentrations (Details)          HTML     34K 
14: R29         Note 10 - Subsequent Events (Details Narrative)     HTML     40K 
40: XML         IDEA XML File -- Filing Summary                      XML     57K 
10: EXCEL       IDEA Workbook of Financial Reports                  XLSX     71K 
13: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    234K 
 4: EX-101.INS  XBRL Instance -- grpx-20131130                       XML    354K 
 6: EX-101.CAL  XBRL Calculations -- grpx-20131130_cal               XML     71K 
 7: EX-101.DEF  XBRL Definitions -- grpx-20131130_def                XML     80K 
 8: EX-101.LAB  XBRL Labels -- grpx-20131130_lab                     XML    356K 
 9: EX-101.PRE  XBRL Presentations -- grpx-20131130_pre              XML    267K 
 5: EX-101.SCH  XBRL Schema -- grpx-20131130                         XSD     82K 
41: ZIP         XBRL Zipped Folder -- 0001469709-14-000123-xbrl      Zip     56K

‘EX-101.INS’   —   XBRL Instance — grpx-20131130

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001472998 </xbrli:identifier>
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<xbrli:period>
<xbrli:instant> 2014-03-07 </xbrli:instant>
</xbrli:period>
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<xbrli:context id="AsOf2014-03-11">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001472998 </xbrli:identifier>
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<xbrli:period>
<xbrli:instant> 2014-03-11 </xbrli:instant>
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<us-gaap:NotesPayable contextRef="AsOf2013-03-22" unitRef="USD" decimals="0"> 3000 </us-gaap:NotesPayable>
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<us-gaap:NotesPayable contextRef="AsOf2013-07-22" unitRef="USD" decimals="0"> 2000 </us-gaap:NotesPayable>
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<GRPX:NoteMaturityDate contextRef="AsOf2013-03-22"> 2013-12-31 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2013-06-17"> 2013-12-31 </GRPX:NoteMaturityDate>
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<GRPX:NoteMaturityDate contextRef="AsOf2013-05-17"> 2013-12-31 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2013-05-23"> 2013-12-31 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2013-07-22"> 2013-12-31 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2014-01-31"> 2015-01-31 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2014-02-07"> 2015-02-07 </GRPX:NoteMaturityDate>
<GRPX:NoteMaturityDate contextRef="AsOf2014-03-07"> 2015-03-07 </GRPX:NoteMaturityDate>
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<us-gaap:SaleOfStockPricePerShare contextRef="AsOf2014-03-11" unitRef="USDPShares" decimals="INF"> .075 </us-gaap:SaleOfStockPricePerShare>
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<GRPX:StockIssuedForCash contextRef="AsOf2014-03-11" unitRef="Shares" decimals="INF"> 100000 </GRPX:StockIssuedForCash>
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<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2013-08-30" unitRef="USDPShares" decimals="INF"> 0.04 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
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<GRPX:StockIssuedSharesConversionOfNotesPayable contextRef="AsOf2013-08-30" unitRef="Shares" decimals="INF"> 275000 </GRPX:StockIssuedSharesConversionOfNotesPayable>
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<us-gaap:DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent contextRef="AsOf2013-08-30" unitRef="USD" decimals="0"> 11000 </us-gaap:DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2011-12-31" unitRef="USD" decimals="0"> 1353 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 1973 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 3499 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
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<us-gaap:GeneralAndAdministrativeExpense contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 15111 </us-gaap:GeneralAndAdministrativeExpense>
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<us-gaap:Depreciation contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 4232 </us-gaap:Depreciation>
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<us-gaap:LaborAndRelatedExpense contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 36076 </us-gaap:LaborAndRelatedExpense>
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<us-gaap:ProfessionalFees contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 15927 </us-gaap:ProfessionalFees>
<us-gaap:Revenues contextRef="From2012-01-01to2012-12-31" unitRef="USD" decimals="0"> 53386 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 42905 </us-gaap:Revenues>
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<us-gaap:IncomeTaxExpenseBenefit contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:IncomeTaxExpenseBenefit>
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<us-gaap:NetIncomeLoss contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> -24883 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2013-01-01to2013-11-30_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> -24883 </us-gaap:NetIncomeLoss>
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<us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2013-01-01to2013-11-30" unitRef="USDPShares" decimals="INF"> -0.01 </us-gaap:EarningsPerShareBasicAndDiluted>
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<us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 3114 </us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
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<us-gaap:ExciseAndSalesTaxes contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 1540 </us-gaap:ExciseAndSalesTaxes>
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<us-gaap:InterestPaid contextRef="From2012-01-01to2012-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:InterestPaid>
<us-gaap:InterestPaid contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:InterestPaid>
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<us-gaap:IncomeTaxesPaid contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:IncomeTaxesPaid>
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<us-gaap:AccountsReceivableGrossCurrent contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 5060 </us-gaap:AccountsReceivableGrossCurrent>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 1000 </us-gaap:PrepaidExpenseCurrent>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 1000 </us-gaap:PrepaidExpenseCurrent>
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<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 25921 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 25921 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 17077 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> -21309 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 8844 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 4612 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:Assets contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 13708 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 14171 </us-gaap:Assets>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 12486 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 15363 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 185 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:SalesAndExciseTaxPayableCurrent contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 869 </us-gaap:SalesAndExciseTaxPayableCurrent>
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<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Note 1 - Organization and Operations</b></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; text-indent: 0.5in"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">GreenPlex Services, Inc. (“GreenPlex” or the “Company”) was incorporated on September 2, 2009 under the laws of the State of Nevada for the purpose of serving both residential and commercial customers in the greater Spokane and Coeur d’Alene area. Its services include all aspects of lawn care, tree and shrub maintenance, landscape maintenance and a multiphase pest and insect control program. The Company is committed to a “Green Philosophy” and where feasible, utilizing organic and socially responsible products, such as fertilizer and pesticides.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; text-indent: 0.5in"> </p>
</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Fair Value of Financial Instruments</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table align="center" cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 9in; border-collapse: collapse"> <tr style="background-color: #CCFFCC"> <td style="width: 6%; vertical-align: top; line-height: 115%">Level 1</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 93%; vertical-align: top; line-height: 115%">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="vertical-align: top; line-height: 115%"> </td></tr> <tr style="background-color: #CCFFCC"> <td style="vertical-align: top; line-height: 115%">Level 2</td> <td style="line-height: 115%"> </td> <td style="vertical-align: top; line-height: 115%">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="vertical-align: top; line-height: 115%"> </td></tr> <tr style="background-color: #CCFFCC"> <td style="vertical-align: top; line-height: 115%">Level 3</td> <td style="line-height: 115%"> </td> <td style="vertical-align: top; line-height: 115%">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, sales tax payable, and accrued payroll liabilities approximate their fair value because of the short maturity of those instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:DisclosureOfLongLivedAssetsHeldForSaleTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Carrying Value, Recoverability and Impairment of Long-Lived Assets </u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b>The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include landscaping equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The impairment charges, if any, are included in operating expenses in the accompanying statements of operations.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:DisclosureOfLongLivedAssetsHeldForSaleTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Cash Equivalents</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Accounts Receivable and Allowance for Doubtful Accounts</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Bad debt expense is included in general and administrative expenses, if any.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="color: black">Outstanding account balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. There was no allowance for doubtful accounts at November 30, 2013 or December 31, 2012.</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not have any off-balance-sheet credit exposure to its customers.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Landscaping Equipment</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Landscaping equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of landscaping equipment is computed by the straight-line method <font style="color: black">(after taking into account their respective estimated residual values) </font>over the assets estimated useful life of either three (3) or five (5) years. Upon sale or retirement of landscaping equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<GRPX:RelatedPartyPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Related Parties</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Section 850-10-20 <font style="color: black">the Related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. aamounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</GRPX:RelatedPartyPolicyTextBlock>
<us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Commitments and Contingencies</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies.<font style="color: black"> Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><u>Revenue Recognition</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company derives its revenues from sales contracts with customers with revenues being generated when services are rendered. Persuasive evidence of an arrangement is demonstrated via invoice and service agreement, service rendering is evidenced by a signed service application form by the service technician; the sales price to the customer is fixed upon signing of the service agreement and there is no separate sales rebate, discount, or volume incentive.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<GRPX:CashFlowPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Cash Flows Reporting</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the <font style="color: black">indirect or reconciliation method (“Indirect method”) as defined by </font>paragraph 230-10-45-24 of the FASB Accounting Standards Codification<font style="color: black"> to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</GRPX:CashFlowPolicyTextBlock>
<us-gaap:SubsequentEventsPolicyPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Subsequent Events</u></i></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.</p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:SubsequentEventsPolicyPolicyTextBlock>
<dei:EntityRegistrantName contextRef="From2013-01-01to2013-11-30"> GREENPLEX SERVICES, INC. </dei:EntityRegistrantName>
<dei:EntityCentralIndexKey contextRef="From2013-01-01to2013-11-30"> 0001472998 </dei:EntityCentralIndexKey>
<dei:DocumentType contextRef="From2013-01-01to2013-11-30"> 10-K </dei:DocumentType>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 2 - Significant and Critical Accounting Policies and Practices</b></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.</font></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><i><u>Basis of Presentation </u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Fiscal Year End</u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 21, 2012, the Board of Directors of the Company passed a resolution to change the Company's fiscal year end date from December 31 to November 30, effective upon approval of the majority stockholders, which was ratified by the majority of the stockholders of the Company as part of the proxy vote related to the Company's 2012 Annual meeting, held on December 21, 2012.</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions</u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"> </font></p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(i)</td><td style="text-align: justify"><font style="background-color: white"><i>Assumption as a going concern</i>: </font>Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business<font style="background-color: white">;</font></td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(ii)</td><td style="text-align: justify"><font style="background-color: white"><i>Fair value of long-lived assets</i>: </font>Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(iii)</td><td style="text-align: justify"><font style="background-color: white"><i>Valuation allowance for deferred tax assets</i>: </font>Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Fair Value of Financial Instruments</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">Level 1</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 90%; padding-right: 5.4pt; padding-left: 5.4pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="vertical-align: top"> </td> <td> </td> <td style="vertical-align: top"> </td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Level 2</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="vertical-align: top"> </td> <td> </td> <td style="vertical-align: top"> </td></tr> <tr style="vertical-align: top; background-color: #CCFFCC"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Level 3</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, sales tax payable, and accrued payroll liabilities approximate their fair value because of the short maturity of those instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Carrying Value, Recoverability and Impairment of Long-Lived Assets </u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include landscaping equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The impairment charges, if any, are included in operating expenses in the accompanying statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Cash Equivalents</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Accounts Receivable and Allowance for Doubtful Accounts</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Bad debt expense is included in general and administrative expenses, if any.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Outstandin<font style="font-size: 10pt">g account balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. There was no allowance for doubtful accounts at November 30, 2013 or December 31, 2012.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company does not have any off-balance-sheet credit exposure to its customers.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><i><u>Landscaping Equipment</u></i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">Landscaping equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of landscaping equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of either three (3) or five (5) years. Upon sale or retirement of landscaping equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><i><u>Related Parties</u></i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">Pursuant to Section 850-10-20 the Related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><i><u>Commitments and Contingencies</u></i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><font style="font-size: 10pt"><i><u>Revenue Recognition</u></i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><font style="font-size: 10pt">The Company derives its revenues from sales contracts with customers with revenues being generated when services are rendered. Persuasive evidence of an arrangement is demonstrated via invoice and service agreement, service rendering is evidenced by a signed service application form by the service technician; the sales price to the customer is fixed upon signing of the service agreement and there is no separate sales rebate, discount, or volume incentive.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><i><u>Stock-Based Compensation for Obtaining Employee Services</u></i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum ("PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the <i>simplified method</i>, <i>i.e., <font style="color: #252525">expected term = ((vesting term + original contractual term) / 2)</font></i><font style="color: #252525">, </font>if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company’s policy is to recognize</font> compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Income Tax Provision</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes under paragraph 710-10-30-2 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i><u>Uncertain Tax Positions</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended November 30, 2013 or December 31, 2012.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Net Income (Loss) per Common Share</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There were no potentially dilutive shares outstanding for the reporting period ended November 30, 2013 or December 31, 2012.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Cash Flows Reporting</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-24 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Subsequent Events</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><u>Recently Issued Accounting Pronouncements</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2013, the FASB issued ASU No. 2013-02, "<i>Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.</i>" The ASU<font style="color: #333333; background-color: white"> </font>adds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "<i>Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date</i>." This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><font style="background-color: white"><i> </i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2013, the FASB issued ASU No. 2013-05, "<i>Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity</i>." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2013, the FASB issued ASU 2013-07,<i> “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.”</i> The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccounting contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><i><u>Basis of Presentation </u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:BasisOfAccounting>
<us-gaap:FiscalPeriod contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Fiscal Year End</u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 21, 2012, the Board of Directors of the Company passed a resolution to change the Company's fiscal year end date from December 31 to November 30, effective upon approval of the majority stockholders, which was ratified by the majority of the stockholders of the Company as part of the proxy vote related to the Company's 2012 Annual meeting, held on December 21, 2012.</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:FiscalPeriod>
<us-gaap:UseOfEstimates contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions</u></i></p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"> </font></p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(i)</td><td style="text-align: justify"><font style="background-color: white"><i>Assumption as a going concern</i>: </font>Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business<font style="background-color: white">;</font></td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(ii)</td><td style="text-align: justify"><font style="background-color: white"><i>Fair value of long-lived assets</i>: </font>Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(iii)</td><td style="text-align: justify"><font style="background-color: white"><i>Valuation allowance for deferred tax assets</i>: </font>Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:UseOfEstimates>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Stock-Based Compensation for Obtaining Employee Services</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which <font style="font-size: 10pt">goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum ("PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the <i>simplified method</i>, <i>i.e., <font style="color: #252525">expected term = ((vesting term + original contractual term) / 2)</font></i><font style="color: #252525">, </font>if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <ul style="list-style-type: disc; margin-top: 0in"> <li style="text-align: justify; margin: 0"><font style="font-size: 10pt">Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.</font></li> </ul> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"> </font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">The Company’s policy is to recognize compensati</font>on cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Income Tax Provision</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes under paragraph 710-10-30-2 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i><u>Uncertain Tax Positions</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended November 30, 2013 or December 31, 2012.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Net Income (Loss) per Common Share</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There were no potentially dilutive shares outstanding for the reporting period ended November 30, 2013 or December 31, 2012.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><i><u>Recently Issued Accounting Pronouncements</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2013, the FASB issued ASU No. 2013-02, "<i>Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.</i>" The ASU<font style="color: #333333; background-color: white"> </font>adds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "<i>Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date</i>." This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><font style="background-color: white"><i> </i></font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2013, the FASB issued ASU No. 2013-05, "<i>Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity</i>." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2013, the FASB issued ASU 2013-07,<i> “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.”</i> The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<GRPX:PotentiallyDilutiveSharesOutstanding contextRef="AsOf2012-12-31" unitRef="Shares" decimals="INF"> 0 </GRPX:PotentiallyDilutiveSharesOutstanding>
<GRPX:PotentiallyDilutiveSharesOutstanding contextRef="AsOf2013-11-30" unitRef="Shares" decimals="INF"> 0 </GRPX:PotentiallyDilutiveSharesOutstanding>
<us-gaap:LiquidityDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 3 – Going Concern</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As reflected in the financial statements, the Company had an accumulated deficit at November 30, 2013, and had a net loss and net cash used in operating activities for reporting period then ended.<font style="font-size: 7.5pt; background-color: white"> </font>These factors raise substantial doubt about the Company's ability to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is attempting to generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:LiquidityDisclosureTextBlock>
<GRPX:PropertyPlantAndEquipmentDisclosureText contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 4 – Landscaping Equipment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.5in"></td><td style="width: 0.25in"><i><u>(i)</u></i></td><td style="text-align: justify"><i><u>Impairment Test</u></i></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company completed its annual impairment testing of landscaping equipment and determined that there was no impairment as the fair value of its landscaping equipment, substantially exceeded their carrying values at November 30, 2013<font style="font-family: Times New Roman, Times, Serif">.</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i><u>(ii) Depreciation Expense</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense was $4,232 and $5,727 for the 11 months ended November 30, 2013 or for the year ended December 31, 2012, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</GRPX:PropertyPlantAndEquipmentDisclosureText>
<GRPX:AmountOfImpairmentToCarryingAmountOfLandscapingAssets contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 0 </GRPX:AmountOfImpairmentToCarryingAmountOfLandscapingAssets>
<us-gaap:DebtDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 5 - Notes Payable</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 31, 2012, note holders converted the principal outstanding notes of $19,652 and accrued interest of $840, totaling $20,491 into common shares of the Company at $0.04 per share for an aggregate of 512,277 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On February 26, 2013, a note payable was signed with a third-party for the principal amount of $3,000 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On March 22, 2013, a note payable was signed with a third-party for the principal amount of $3,000 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On May 16, 2013, a note payable was signed with a third-party for the principal amount of $700 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On May 17, 2013, a note payable was signed with a third-party for the principal amount of $500 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On May 23, 2013, a note payable was signed with a third-party for the principal amount of $500 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On June 17, 2013, a note payable was signed with a third-party for the principal amount of $1,300 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On July 22, 2013, a note payable was signed with a third-party for the principal amount of $2,000 with no interest thereon and a maturity date of December 31, 2013.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 30, 2013, note holders with notes issued between February 26, 2013 and July 22, 2013 converted their notes, in aggregate, of $11,000 into common shares of stock at $0.04 per share. A total of 275,000 shares were issued in exchange for the notes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
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<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 6 – Related Party Transactions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Due to Related Party - Chief Executive Officer</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 31, 2012, the Chief Executive Officer converted his advances of $3,800 to common shares of the Company at $0.04 per share for 95,000 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 7 – Stockholders’ Deficit</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Shares Authorized</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy Five Million (75,000,000) shares of Common Stock, par value $0.001 per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Issuance of Common Stock</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On April 5, 2012, the Company sold 200,000 shares of its restricted common stock to one non-affiliated investor at $0.05 per share for $10,000 in cash.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On December 31, 2012, four (4) note holders converted all of the principal balance of their outstanding notes and related accrued interest, totaling $20,491, into common shares of the Company at $0.04 per share for an aggregate of 512,277 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On December 31, 2012, the Chief Executive Officer converted the entire balances of his advances to the Company of $3,800 into common shares of the Company at $0.04 per share for an aggregate of 95,000 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 16, 2013, the Company entered into a definitive agreement relating to the private placement of $1,000 of its securities through the sale of 25,000 shares of its common stock at $0.04 per share to an investor.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 30, 2013, the Company entered into a definitive agreement relating to the private placement of $1,000 of its securities through the sale of 25,000 shares of its common stock at $0.04 per share to an investor.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 30, 2013, note holders converted their notes, in the aggregate amount of $11,000 into common shares of stock at $0.04 per share. A total of 275,000 shares in aggregate were issued in exchange for the notes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 30, 2013, the Company entered into a definitive agreement relating to the private placement of $5,000 of its securities through the sale of 125,000 shares of its common stock at $0.04 per share to an investor.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><u>Stock Options</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s board of directors approved the adoption of the “Non-Qualified Stock Option and Stock Appreciation Rights Plan” by unanimous consent on September 4, 2009 (“2009 Stock Option Plan”). This plan was initiated to encourage and enable officers, directors, consultants, advisors and other key employees of the Company to acquire and retain a proprietary interest in the Company by ownership of its common stock. 1,000,000 shares of the Company’s common stock were authorized under the 2009 Stock Option Plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Board of Directors did not grant the issuance of any non-statutory stock options from the Company’s Non-Qualified Stock Option Plan for the reporting period ended November 30, 2013 or December 31, 2012.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
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<us-gaap:DeferredTaxAssetsCapitalLossCarryforwards contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 50613 </us-gaap:DeferredTaxAssetsCapitalLossCarryforwards>
<us-gaap:DeferredTaxAssetsCapitalLossCarryforwards contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 59074 </us-gaap:DeferredTaxAssetsCapitalLossCarryforwards>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 50613 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 59074 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2012-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2012-01-01to2012-12-31" unitRef="Pure" decimals="INF"> 0.34 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2013-01-01to2013-11-30" unitRef="Pure" decimals="INF"> 0.34 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2012-01-01to2012-12-31" unitRef="Pure" decimals="INF"> -0.34 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2013-01-01to2013-11-30" unitRef="Pure" decimals="INF"> -0.34 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2012-01-01to2012-12-31" unitRef="Pure" decimals="INF"> 0.00 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2013-01-01to2013-11-30" unitRef="Pure" decimals="INF"> 0.00 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:ValuationAllowancesAndReservesPeriodIncreaseDecrease contextRef="From2012-01-01to2012-12-31" unitRef="USD" decimals="0"> 5416 </us-gaap:ValuationAllowancesAndReservesPeriodIncreaseDecrease>
<us-gaap:ValuationAllowancesAndReservesPeriodIncreaseDecrease contextRef="From2013-01-01to2013-11-30" unitRef="USD" decimals="0"> 8461 </us-gaap:ValuationAllowancesAndReservesPeriodIncreaseDecrease>
<GRPX:NetSalesCustomerA contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.111 </GRPX:NetSalesCustomerA>
<GRPX:NetSalesCustomerA contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.114 </GRPX:NetSalesCustomerA>
<GRPX:AccountsReceivableCustomerA contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerA>
<GRPX:AccountsReceivableCustomerA contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerA>
<GRPX:NetSalesCustomerB contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.185 </GRPX:NetSalesCustomerB>
<GRPX:NetSalesCustomerB contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:NetSalesCustomerB>
<GRPX:AccountsReceivableCustomerB contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerB>
<GRPX:AccountsReceivableCustomerB contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerB>
<GRPX:AccountsReceivableCustomerC contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerC>
<GRPX:AccountsReceivableCustomerC contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerC>
<GRPX:AccountsReceivableCustomerD contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.520 </GRPX:AccountsReceivableCustomerD>
<GRPX:AccountsReceivableCustomerD contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.360 </GRPX:AccountsReceivableCustomerD>
<GRPX:NetSalesCustomerE contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:NetSalesCustomerE>
<GRPX:NetSalesCustomerE contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.157 </GRPX:NetSalesCustomerE>
<GRPX:AccountsReceivableCustomerE contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.290 </GRPX:AccountsReceivableCustomerE>
<GRPX:AccountsReceivableCustomerE contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.310 </GRPX:AccountsReceivableCustomerE>
<GRPX:NetSalesCustomerF contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:NetSalesCustomerF>
<GRPX:NetSalesCustomerF contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:NetSalesCustomerF>
<GRPX:AccountsReceivableCustomerF contextRef="AsOf2012-12-31_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.170 </GRPX:AccountsReceivableCustomerF>
<GRPX:AccountsReceivableCustomerF contextRef="AsOf2013-11-30_us-gaap_AccountsReceivableMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:AccountsReceivableCustomerF>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2013-01-01to2013-11-30">
<table cellspacing="0" cellpadding="0" align="center" style="width: 6.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30, </p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2012</p></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Expected income tax benefit from NOL carry-forwards</font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">59,074 </font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">50,613 </font></td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Less valuation allowance</font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(59,074)</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(50,613)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Deferred tax assets, net of valuation allowance</font></td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">- </font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">- </font></td></tr> </table>
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<GRPX:IncomeTaxProvisionInStatementsOfOperationsTableTextBlock contextRef="From2013-01-01to2013-11-30">
<table cellspacing="0" cellpadding="0" align="center" style="font: 9pt Times New Roman, Times, Serif; width: 6.5in; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="width: 79%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Federal statutory income tax rate</font></td> <td nowrap="nowrap" style="width: 9%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">34%</font></td> <td nowrap="nowrap" style="width: 3%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 9%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">34%</font></td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Change in valuation allowance on net operating loss carry-forwards</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(34)%</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(34)%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Effective income tax rate</font></td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">0%</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">0%</font></td></tr> </table>
</GRPX:IncomeTaxProvisionInStatementsOfOperationsTableTextBlock>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Note 8 – Income Tax Provision</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><u>Deferred Tax Assets</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At November 30, 2013, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of approximately $173,746 that may be offset against future taxable income through 2033. No tax benefit has been reported with respect to these net operating loss carry-forwards in the accompanying financial statements because the Company believes that the realization of the Company’s net deferred tax assets of approximately $59,074 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The valuation allowance increased approximately $8,461 and $5,416 for the 11 months ended November 30, 2013 and for the year ended December 31, 2012, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Components of deferred tax assets are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p> <table cellspacing="0" cellpadding="0" align="center" style="width: 6.5in; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30, </p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2012</p></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Expected income tax benefit from NOL carry-forwards</font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">59,074 </font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">50,613 </font></td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Less valuation allowance</font></td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(59,074)</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(50,613)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Deferred tax assets, net of valuation allowance</font></td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">- </font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">- </font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><u>Income Tax Provision in the Statements of Operations</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p> <table cellspacing="0" cellpadding="0" align="center" style="font: 9pt Times New Roman, Times, Serif; width: 6.5in; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="width: 79%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Federal statutory income tax rate</font></td> <td nowrap="nowrap" style="width: 9%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">34%</font></td> <td nowrap="nowrap" style="width: 3%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 9%; border-bottom: white 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">34%</font></td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Change in valuation allowance on net operating loss carry-forwards</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(34)%</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">(34)%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 9pt">Effective income tax rate</font></td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">0%</font></td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 9pt">0%</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2013-11-30" unitRef="USD" decimals="0"> 173746 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<GRPX:NetOperatingLossCarryForwardsExpirationPeriodEnd contextRef="AsOf2013-11-30"> 2033 </GRPX:NetOperatingLossCarryForwardsExpirationPeriodEnd>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Note 9 – Concentrations</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><u>Customer and Credit Concentrations</u></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Customer concentrations for the reporting period ended November 30, 2013 and December 31, 2012 are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" align="center" style="width: 9in; font: 9pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Net Sales for the 11</font></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Net sales for the 12</font></td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Months Ended</font></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Months Ended</font></td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Accounts Receivable At</font></td></tr> <tr style="vertical-align: bottom"> <td style="width: 13%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td style="width: 2%"> </td> <td style="width: 24%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2011</p></td> <td style="width: 2%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td style="width: 2%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2012</p></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer A</font></td> <td style="text-align: right"><font style="font-size: 9pt">11.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">11.1%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer B</font></td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">18.5%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer C</font></td> <td style="text-align: right"><font style="font-size: 9pt">16.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">17.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer D</font></td> <td style="text-align: right"><font style="font-size: 9pt">14.4%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">36.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">52.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer E</font></td> <td style="text-align: right"><font style="font-size: 9pt">15.7%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">31.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">29.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer F</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">17.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Total</font></td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">57.9%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">47.0%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">67.0%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">96.2%</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<us-gaap:FairValueConcentrationOfRiskTextBlock contextRef="From2013-01-01to2013-11-30">
<table cellspacing="0" cellpadding="0" align="center" style="width: 9in; font: 9pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Net Sales for the 11</font></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Net sales for the 12</font></td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Months Ended</font></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Months Ended</font></td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 9pt">Accounts Receivable At</font></td></tr> <tr style="vertical-align: bottom"> <td style="width: 13%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td style="width: 2%"> </td> <td style="width: 24%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2011</p></td> <td style="width: 2%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">November 30,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2013</p></td> <td style="width: 2%"> </td> <td style="width: 19%; border-bottom: black 1pt solid"> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">December 31,</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">2012</p></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer A</font></td> <td style="text-align: right"><font style="font-size: 9pt">11.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">11.1%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer B</font></td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">18.5%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer C</font></td> <td style="text-align: right"><font style="font-size: 9pt">16.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">17.4%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer D</font></td> <td style="text-align: right"><font style="font-size: 9pt">14.4%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">36.0%</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 9pt">52.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Customer E</font></td> <td style="text-align: right"><font style="font-size: 9pt">15.7%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">31.0%</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 9pt">29.0%</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 9pt">Customer F</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">0.0%</font></td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 9pt">17.0%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCFFCC"> <td><font style="font-size: 9pt">Total</font></td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">57.9%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">47.0%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">67.0%</font></td> <td> </td> <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font-size: 9pt">96.2%</font></td></tr> </table>
</us-gaap:FairValueConcentrationOfRiskTextBlock>
<GRPX:NetSalesCustomerC contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.174 </GRPX:NetSalesCustomerC>
<GRPX:NetSalesCustomerC contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.164 </GRPX:NetSalesCustomerC>
<GRPX:NetSalesCustomerD contextRef="From2012-01-01to2012-12-31_NetSalesMember" unitRef="Pure" decimals="INF"> 0.000 </GRPX:NetSalesCustomerD>
<GRPX:NetSalesCustomerD contextRef="From2013-01-01to2013-11-30_custom_NetSalesMember" unitRef="Pure" decimals="INF"> 0.144 </GRPX:NetSalesCustomerD>
<us-gaap:SubsequentEventsTextBlock contextRef="From2013-01-01to2013-11-30">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Note 10 – Subsequent Events</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were certain reportable subsequent events to be disclosed as followed:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On January 31, 2014, a note payable was signed with a third-party for the principal amount of $1,600 with no interest thereon and a maturity date of January 31, 2015. $1,200 was repaid in cash on February 20, 2014.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On February 7, 2014, a note payable was signed with a third-party for the principal amount of $4,000 with no interest thereon and a maturity date of February 7, 2015.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On March 7, 2014, a note payable was signed with a third-party for the principal amount of $1,000 with no interest thereon and a maturity date of March 7, 2015.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On March 11, 2014, the Company entered into a definitive agreement relating to the private placement of $7,500 of its securities through the sale of 100,000 shares of its common stock at $0.075 per share to an investor.</p>
</us-gaap:SubsequentEventsTextBlock>
<GRPX:RepaymentsOfJanuary2014NotePayable contextRef="AsOf2014-01-31" unitRef="USD" decimals="0"> 1200 </GRPX:RepaymentsOfJanuary2014NotePayable>
<dei:AmendmentDescription contextRef="From2013-01-01to2013-11-30"> Amendment #1 </dei:AmendmentDescription>
</xbrli:xbrl>

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