RainEarth Inc. - FORM 10-K - XML - IDEA: XBRL DOCUMENT

v2.4.0.6

Balance Sheets (USD $)	Apr. 30, 2012	Apr. 30, 2011
Current Assets
Cash	$ 377	$ 346
Investment in Beijing RainEarth Technology Co. Ltd. (" Beijing RainEarth"), less accumulated impairment and amortization of $640,000 and $64,000, respectively	0	0
Total Current Assets	377	346
Current Liabilities
Accounts Payable and accrued liabilities	110,351	59,532
Due to related party	49,325	46,021
Total Current Liabilities	159,676	105,553
Stockholders' Equity (Deficit):
Preferred stock	0	0
Common stock	520	520
Additional Paid in Capital	794,615	785,615
Deficit accumulated during the development stage	(954,434)	(891,342)
Total Stockholders' Deficit	(159,299)	(105,207)
Total Liabilities and Stockholders' Deficit	$ 377	$ 346

- Definition

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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Sum of the carrying amounts as of the balance sheet date of all investments.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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RainEarth Inc. - FORM 10-K - XML - IDEA: XBRL DOCUMENT - January 17, 2013

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