LIFE INSURANCE SETTLEMENT POLICIES - Fair Value (Details)	Sep. 30, 2023 USD ($) insurance_contract	Dec. 31, 2022 USD ($) insurance_contract
Policies
0-1 \| insurance_contract	0
1-2 \| insurance_contract	8
2-3 \| insurance_contract	13
3-4 \| insurance_contract	36
4-5 \| insurance_contract	26
Thereafter \| insurance_contract	145
Policies \| insurance_contract	228	35
Face Value
0-1	$ 0
1-2	10,639,000
2-3	26,725,000
3-4	69,378,938
4-5	22,391,998
Thereafter	174,470,094
Face Value	303,605,030	$ 40,092,154
Fair Value
0-1	0
1-2	8,018,927
2-3	8,912,395
3-4	28,670,576
4-5	8,115,654
Thereafter	29,867,822
Fair Value	$ 83,585,374	$ 13,809,352

Life Settlement Contract, Fair Value, Maturity, After Year Four

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Life Settlement Contract, Fair Value Method, Face Value, Maturity, After Year Four

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No definition available.

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Life Settlement Contract, Fair Value Method, Number of Contracts, Maturity, After Year Four

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No definition available.

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No definition available.

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- Definition

Fair value of life settlement contract accounted for under fair value method maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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- Definition

Fair value of life settlement contract accounted for under fair value method maturing in remainder of current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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- Definition

Fair value of life settlement contract accounted for under fair value method maturing in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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- Definition

Fair value of life settlement contract accounted for under fair value method maturing in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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- Definition

Fair value of life settlement contract accounted for under fair value method maturing in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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- Definition

Fair value amount of life settlement contracts accounted for under the fair value method.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481493/325-30-45-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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- Definition

Face value (death benefits) of the life insurance policies underlying the life settlement contracts accounted for under the fair value method.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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Face value of life insurance policy underlying life settlement contract accounted for under fair value method maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

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- Definition

Face value of life insurance policy underlying life settlement contract accounted for under fair value method maturing in remainder of current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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- Definition

Face value of life insurance policy underlying life settlement contract accounted for under fair value method maturing in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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- Definition

Face value of life insurance policy underlying life settlement contract accounted for under fair value method maturing in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

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- Definition

Face value of life insurance policy underlying life settlement contract accounted for under fair value method maturing in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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Number of life settlement contracts accounted for under the fair value method.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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Number of life settlement contracts accounted for under fair value method maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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Number of life settlement contracts accounted for under fair value method maturing in remainder of current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481463/325-30-50-8

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Number of life settlement contracts accounted for under fair value method maturing in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

+ Details

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Number of life settlement contracts accounted for under fair value method maturing in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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Number of life settlement contracts accounted for under fair value method maturing in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).

+ References

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