ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

Schedule of net deferred tax assets

	December 31, 2022			December 31, 2021
Deferred tax assets:
Deferred tax assets	$	1,542,000		$	964,000
Valuation allowance		(1,542,000	)		(964,000	)
Net deferred tax asset	$	-		$	-

Schedule of recently issued accounting pronouncements

ASU		Effective Date
2021-04	Issuer’s Accounting for Certain Modifications or Exchanges of Warrants	January 1, 2022
2021-05	Lessors - Certain Leases with Variable Lease Payments	January 1, 2022
2021-08	Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers	January 1, 2022
2022-06	Reference Rate Reform: Deferral of the Sunset Date of Topic 848	December 21, 2022