v3.4.0.3

Statements of Cash Flows - USD ($)	3 Months Ended
Statements of Cash Flows - USD ($)	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net loss	$ (12,983)	$ (14,156)
Changes in operating assets and operating liabilities
Prepaid expenses	(9,601)	(900)
Accounts payable and accrued liabilities	11,729	(8,651)
Indebtedness to related parties and accrued liabilities	3,207	1,899
Net cash (used in) operating activities	$ (7,648)	(21,808)
Cash flows from financing activities:
Proceeds from note payable, related parties		25,000
Net cash provided by financing activities		25,000
Net change in cash	$ (7,648)	3,192
Cash, beginning of period	12,258	8,071
Cash, end of period	$ 4,610	$ 11,263

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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-Publisher FASB
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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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WESTMOUNTAIN DISTRESSED DEBT INC 10-Q