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INCOME TAXES (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Jun. 30, 2020 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Provision for income tax | $ (7,614) | $ (1,522) | $ (578) | $ (2,100) | $ (9,714) | $ 53,414 | $ (3,877)
Effective tax rate |  |  |  |  |  | 1.44% |
Internal Revenue Service (IRS) [Member] |  |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Net operating losses |  |  |  |  |  | $ 92,400,000 |
NOL description |  |  |  |  |  | As a result of the Tax Cuts and Jobs Act of 2017 and the Coronavirus Aid, Relief, and Economic Security Act of 2020, NOLs arising before January 1, 2018, and NOLs arising after January 1, 2018, are subject to different rules. Our pre-2018 NOLs totaled approximately $78.8 million; these NOLs will expire in varying amounts from 2030 through 2039, if not utilized, and can offset 100% of future taxable income for regular tax purposes. Our NOLs arising in 2018, 2019 and 2020 can generally be carried back five years, carried forward indefinitely and can offset 100% of future taxable income for tax years before January 1, 2021 and up to 80% of future taxable income for tax years after December 31, 2020. Any NOLs arising on or after January 1, 2021, cannot be carried back, can generally be carried forward indefinitely and can offset up to 80% of future taxable income. The federal NOLs begin to expire in 2034; losses generated in 2018 and forward have an indefinite life |
Internal Revenue Service (IRS) [Member] | Tax Year 2017 [Member] |  |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Net operating losses |  |  |  |  |  | $ 78,800,000 |
Percentage of off set taxable income for regular tax purpose |  |  |  |  |  | 100.00% |
Internal Revenue Service (IRS) [Member] | Tax Year 2018 [Member] |  |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Percentage of off set taxable income for regular tax purpose |  |  |  |  |  | 100.00% |
Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member] |  |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Percentage of off set taxable income for regular tax purpose |  |  |  |  |  | 80.00% |
State and Local Jurisdiction [Member] |  |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |  |
Net operating losses |  |  |  |  |  | $ 38,400,000 |
NOL description |  |  |  |  |  | The state NOLs begin to expire in 2034 |

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