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FAIR VALUE MEASUREMENTS - Issued Notes (Details) - USD ($) | 3 Months Ended | 9 Months Ended
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Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Fair value at beginning of period |  |  | $ 28,249,653 |
Debt issued to third parties |  |  | 88,618,714 |
Unrealized loss on change in fair value (risk-free) | $ (2,088,797) | $ (1,235,032) | 309,865 | $ (859,519)
Unrealized loss on change in fair value (credit-adjusted) included in OCI |  |  | 1,635,596 |
Change in estimated fair value resulted into gain | 760,457 |  | 1,945,461 |
Fair value at end of period | $ 118,813,828 |  | $ 118,813,828 |

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- Definition Fair Value, Option, Change In Fair Value Gain (Loss) And Credit Risk, Gains (Losses) On Assets + References No definition available. + Details
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- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
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- Definition Amount of issuances of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition For each line item in the statement of financial position, the amounts of gains and losses from fair value changes included in earnings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-30 + Details
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- Definition This item represents the estimated amount of gains or losses included in earnings during the period attributable to changes in instrument-specific credit risk arising from loans and other receivables held as assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-30 + Details
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