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INCOME TAX - Schedule of reconciliation of the federal income tax rate to the effective tax rate (Details)
3 Months Ended 9 Months Ended 11 Months Ended 12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2021
Dec. 31, 2022
Dec. 31, 2021
INCOME TAX              
Statutory federal income tax rate 21.00% 21.00% 21.00% 21.00% 21.00% 21.00% 21.00%
State taxes, net of federal tax benefit         0.00% 0.00%  
Valuation allowance         (21.20%) 6.30%  
Income tax provision 32.79% 35.47% 47.47%   (0.20%) 27.30% 0.23%