CONTINGENT LIABILITIES (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($) Number	Sep. 30, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Maximum percentage of disposition fees on sale of partnership properties	three percent
Number of partnership properties for sale | Number	3
Percentage of disposition fees to be escrowed	fifty percent
Amount of recovery of funds	$ 4,500,000
[custom:AggregateOfRecoveryOfFundsValue]	$ 6,000,000	$ 6,000,000
Payable fee on achieving recovery level		$ 16,296