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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of assets and liabilities that are measured at fair value

    

Level 1

    

Level 2

    

Level 3

    

Total

Cash and cash equivalents

$

15,829,806

$

$

$

15,829,806

Marketable securities

 

 

1,856

 

 

1,856

Investment - warrants

 

 

 

1,497,442

 

1,497,442

Cryptocurrency

24,969

24,969

Non-Fungible Token ("NFT")

730

730

$

15,855,505

$

1,856

$

1,497,442

$

17,354,803

    

Level 1

    

Level 2

    

Level 3

    

Total

Cash and cash equivalents

$

15,460,469

$

$

$

15,460,469

Marketable securities

 

 

1,856

 

 

1,856

Investments - warrants

 

 

 

1,496,701

 

1,496,701

Cryptocurrency

16,604

16,604

Non-Fungible Token ("NFT")

64,472

64,472

$

15,541,545

$

1,856

$

1,496,701

$

17,040,102

Schedule of range of variables used in valuing Level 3 warrant assets

    

2023

    

2022

 

Expected life (years)

 

1 - 2.5

 

1 - 2.5

Risk-free interest rate

 

0.1% - 0.9

%  

0.1% - 0.9

%

Expected volatility

 

30% - 225

%  

30% - 225

%

Annual dividend yield

0

%  

0

%

Underlying share values

$

0.30 – $100.00

$

0.30 – $100.00

Strike Prices

$

0.30 – $100.00

$

0.30 – $100.00

Schedule of breakdown of the types of collectibles and their value held

Period Ended September 30, 

Period Ended December 31, 

    

2023

    

2022

Wine

$

316,888

$

476,115

Trading Cards

 

486,657

 

486,657

Artwork

 

1,182,942

 

1,287,378

Comic Books

 

464,477

 

704,477

NFT

 

730

 

64,472

Watches

 

53,128

 

53,128

Total collectibles

$

2,504,822

$

3,072,227

Schedule of disaggregation of revenues

    

Three Months 

    

Three Months 

    

    

Nine Months

    

Nine Months

    

Ended September 30, 

Ended September 30, 

Ended September 30, 

Ended September 30, 

    

2023

    

2022

    

    

2023

    

2022

    

Regulation Crowdfunding platform fees

$

3,169,997

$

1,984,061

$

8,371,641

$

8,108,518

Regulation A commissions

 

255,403

 

1,369,729

 

951,947

 

4,809,052

StartEngine Premium

 

739,380

 

452,500

 

2,238,625

 

1,634,999

StartEngine Secure

 

428,772

 

384,468

 

1,182,067

 

935,348

OWNers Bonus revenue

 

1,067,649

 

1,018,939

 

2,751,322

 

3,592,353

Other service revenue

 

40,716

 

19,462

 

164,559

 

497,952

Total revenues

$

5,701,917

$

5,229,159

$

15,660,161

$

19,578,222

Schedule of calculation of weighted average shares outstanding - diluted

September 30, 

    

2023

Beginning balance

33,301,662

Shares sold

 

645,300

Total common stock equivalents

 

33,948,985

September 30, 

    

2022

Weighted average shares outstanding - basic

 

30,652,394

Preferred shares

20,910,222

Stock options

 

5,339,585

Weighted average shares outstanding - diluted

56,902,201

Investments - warrants [Member]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of additional information about transfers in and out of Level 3 assets measured at fair value

    

Investments-

Warrants

Fair value at December 31, 2022

 

$

1,496,701

Receipt of warrants

 

741

Change in fair value of warrants

 

Fair value at September 30, 2023

$

1,497,442

    

Investments-

Warrants

Fair value at December 31, 2021

 

$

1,130,133

Receipt of warrants

 

451,736

Change in fair value of warrants

 

(84,351)

Fair value at September 30, 2022

$

1,497,518