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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENT ACCOUNTING PRONOUNCEMENTS - Goodwill (Details) - USD ($) | 2 Months Ended | 10 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Dec. 31, 2021 | Nov. 08, 2021 | Dec. 31, 2023 | Dec. 31, 2022 | Sep. 30, 2023
Concentration Risk [Line Items] |  |  |  |  |
Impairment of goodwill | $ 0 | $ 0 | $ 0 | $ 0 |
Fire Safety |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |
Carrying value |  |  |  |  | 5.90%
Specialty products |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |
Carrying value |  |  |  |  | 15.30%

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