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PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment [Abstract]    
Schedule of Property Plant and Equipment

Property, plant and equipment consisted of the following as of:

 

   Estimated  March 31,   December 31, 
   Useful Life  2023   2022 
Machinery and equipment  5-10 years  $30,000   $25,000 
Construction in progress      251,000    251,000 
Total Cost      281,000    276,000 
Less accumulated depreciation      2,000    - 
Property, plant and equipment, net     $279,000   $276,000 

Property, plant and equipment consisted of the following as of December 31, 2022:

 

              
   Estimated        
   Useful Life  2022   2021 
Machinery and equipment  5-10 years  $25,000   $         - 
Construction in progress      251,000    - 
Total Cost      276,000    - 
Less accumulated depreciation      -    - 
Property, plant and equipment, net     $276,000   $-