INCOME TAXES (Details - Effective tax rates) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Loss before tax	$ (53,941)	$ 23,031	$ (254,896)	$ (225,530)
Tax benefit calculated at statutory tax rate	25.00%	25.00%	25.00%	25.00%
Computed expected benefits	$ (13,485)	$ 5,758	$ (63,724)	$ (56,383)
Deferred tax not recognized	13,485	(5,758)	63,724	56,383
Income tax expense	$ 0	$ 0	$ 0	$ 0