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BUSINESS COMBINATION - Purchase Price Allocation (Details) - USD ($) | Sep. 30, 2023 | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Business Acquisition [Line Items] |  |  |
Intangibles | $ 32,900,000 |  |
Goodwill | 140,287,000 |  | $ 0
LMA and Abacus |  |  |
Business Acquisition [Line Items] |  |  |
Intangibles | $ 32,900,000 | $ 32,900,000 |
Goodwill |  | 140,287,000 |
Current Assets |  | 1,280,100 |
Non-Current Assets |  | 901,337 |
Deferred Tax Liabilities |  | (8,310,966) |
Accrued Expenses |  | (524,400) |
Other Liabilities |  | (1,171,739) |
Total Fair Value |  | $ 165,361,332 |

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