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INCOME TAXES (Details Narrative) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
INCOME TAXES |  |
Net operating loss carryforwards | $ 43.0 | $ 7.0
Valuation allowance, percentage | 100.00% |
Deferred tax carried forward | $ 36.0 |
Valuation allowance | $ 3.7 | $ 4.0
Income tax, description | In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three-year period. The Company has not completed an IRC Section 382/383 analysis |

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- Definition A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15 + Details
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