INVESTMENTS IN DEBT SECURITIES (Tables)

9 Months Ended

Sep. 30, 2022

Investments, Debt and Equity Securities [Abstract]

SCHEDULE OF INVESTMENTS IN MARKETABLE SECURITIES

At September 30, 2022 and December 31, 2021, the Company held investments in debt securities that were classified as held-to-maturity and carried at amortized costs. Held-to-maturity securities consisted of the following:

	September 30, 2022		December 31, 2021
States and Municipalities	$	24,387	$	24,387