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CONVERTIBLE DEBT (Details) - USD ($) | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Convertible debt |  |
Convertible notes | $ 2,600,000 | $ 2,600,000
Less: Debt issuance costs | (312,398) | (312,398)
Accumulated amortization | 26,032 | 10,413
Convertible notes, net | $ 2,313,634 | $ 2,298,015

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- Definition Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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- Definition Amount, after accumulated amortization, of debt issuance costs related to line of credit arrangements. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S45 -Paragraph 1 -SubTopic 30 -Topic 835 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479359/835-30-S45-1 + Details
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- Definition Accumulated amortization on long-term land leases capitalized as part of real property. + References No definition available. + Details
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