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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative))
8 Months Ended
Sep. 30, 2021
USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Income tax descriptions tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company’s policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.
Federal insured limit $ 250,000