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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RELATED MATTERS (Details 1) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Numerator:    
Net loss $ (382,000) $ (420,000)
Denominator:    
Weighted-average basic shares outstanding 559,281,064 559,281,064
Weighted-average diluted shares 559,281,064 559,281,064
Basic earnings (loss) per share $ (0.00) $ (0.00)
Diluted earnings (loss) per share $ (0.00) $ (0.00)