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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Cash and cash equivalents held in foreign banks | $ 6,600,000 | $ 4,000,000.0
Advertising expenses | $ 196,000 | $ 116,000
Common stock equivalent shares | 133,000 | 109,000
Options excluded from the computation of diluted EPS | 12,500 | 12,500
Foreign accounts receivable | $ 1,000,000.0 | $ 2,400,000

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