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FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets designated as Investments in equity securities (Details) - USD ($) | Sep. 30, 2022 | Dec. 31, 2021
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Investments in equity securities |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | $ 26,314,374 | $ 13,268,986
Equity securities |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | 24,458,406 | 9,112,607
Mutual funds and exchange traded funds |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | 1,855,968 | 4,156,379
Level 1 | Investments in equity securities |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | 26,314,374 | 13,268,986
Level 1 | Equity securities |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | 24,458,406 | 9,112,607
Level 1 | Mutual funds and exchange traded funds |  |
Fair value hierarchy of assets designated as Investments in debt and equity securities |  |
Fair value of investments | $ 1,855,968 | $ 4,156,379

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- Definition Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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