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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - shares | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Weighted average number of common shares outstanding Basic | 11,968,665 | 1,928,172
Weighted average number of common and equivalent shares outstanding - Diluted | 11,968,665 | 1,928,172

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- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10 + Details
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