SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents	$ 345,777	$ 48,555
Assets held-in-trust, noncurrent	136,871,183
Offering costs	7,738,161
Underwriting fees	2,645,000
Deferred underwriting fee	4,628,750
Initial public offering costs	464,411
Temporary equity, carrying amount, attributable to parent	$ 136,771,183
Outstanding warrants	(13,979,000)
Unrecognized tax benefits	$ 0	0
Income tax penalties and interest accrued	0	0
Federal deposit insurance corporation premium expense	250,000
Investments held in trust	136,871,183	$ 0
Public Warrants [Member]
Warrant issuance cost	1,358,457
Private Placement Warrants [Member]
Warrant issuance cost	$ 19,656

Deferred underwriting fee.

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Initial public offering cost.

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Public offering costs.

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Warrant issuance cost.

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The total amount of cash and securities held by third party trustees pursuant to terms of debt instruments or other agreements as of the date of each statement of financial position presented, which can be used by the trustee only to pay the noncurrent portion of specified obligations.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Number of warrants or rights outstanding.

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Expense related to distribution, servicing and underwriting fees.

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Amount of expense for Federal Deposit Insurance Corporation (FDIC) insurance.

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The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations.

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Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

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Amount of unrecognized tax benefits.

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