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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Jun. 30, 2025 | Mar. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |  |
Accretion | $ 247,877 | $ 247,992 | $ 743,631 | $ 744,885 |  |  |  |  |
Ownership Percentage |  |  | 100.00% |  |  |  |  |  |
Depreciation and amortization |  |  |  | 550,640 |  |  |  |  |
Depreciation and amortization of mining rights |  |  |  | $ 307,294 |  |  |  |  |
Revenru from coal production |  |  |  |  | $ 383,000 | $ 13,000,000 | $ 39,000,000 |  |
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment |  |  |  |  | 24,906,690 |  |  | $ 27,364,032 | $ 857,934
Description of discount rates |  |  | We are using discount rates ranging from 6.16% to 7.22%, risk free rates ranging from 1.76% to 2.92% and inflation rate of 2% |  |  |  |  |  |
Allowance for other accounts receivables | $ 0 |  | $ 0 |  | $ 99,022 |  |  |  |

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- Definition The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 860 -SubTopic 50 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481229/860-50-50-4 + Details
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