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FAIR VALUE MEASUREMENTS (Q3) (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Fair Value Disclosures [Abstract]    
Schedule of assets and liabilities measured at fair value on recurring basis:
Description
 ​ ​
Amount at
Fair Value
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
September 30, 2023 (Unaudited)
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Investments held in Trust Account:
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
U.S. government treasury obligations
 ​ ​
$13,669,258
 ​ ​
$13,669,258
 ​ ​
$—
 ​ ​
$—
Investments held in Brokerage Account
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
U.S. government treasury obligations
 ​ ​
$467,744
 ​ ​
$467,744
 ​ ​
$—
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Warrant liability – Public Warrants
 ​ ​
$850,657
 ​ ​
$850,657
 ​ ​
$—
 ​ ​
$—
Warrant liability – Private Placement Warrants
 ​ ​
$755,574
 ​ ​
$—
 ​ ​
$755,574
 ​ ​
$—
Derivative liability
 ​ ​
$142,761
 ​ ​
$—
 ​ ​
$—
 ​ ​
$142,761
Description
 ​ ​
Amount at
Fair Value
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
December 31, 2022
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Warrant liability – Public Warrants
​ ​
$451,038
 ​ ​
$451,038
 ​ ​
$—
 ​ ​
$—
Warrant liability – Private Placement Warrants
​ ​
$400,623
 ​ ​
$—
 ​ ​
$400,623
 ​ ​
$—

The following table presents information about the Company’s financial assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2022 and December 31, 2021, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description
 ​ ​
Amount at
Fair Value
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
December 31, 2022
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Warrant liability – Public Warrants
 ​ ​
$451,038
 ​ ​
$451,038
 ​ ​
$—
 ​ ​
$—
Warrant liability – Private Placement Warrants
 ​ ​
$400,623
 ​ ​
$—
 ​ ​
$400,623
 ​ ​
$—

Description
 ​ ​
Amount at
Fair Value
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
December 31, 2021
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Investments held in Trust Account:
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
U.S. government treasury obligations
 ​ ​
$182,248,837
 ​ ​
$182,248,837
 ​ ​
$—
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Warrant liability – Public Warrants
 ​ ​
$3,969,130
 ​ ​
$3,969,130
 ​ ​
$—
 ​ ​
$—
Warrant liability – Private Placement Warrants
 ​ ​
$3,525,478
 ​ ​
$—
 ​ ​
$3,525,478
 ​ ​
$—
The following tables presents the changes in the fair value of the Company's Level 3 financial instruments that are measured at fair value:

The following tables presents the changes in the fair value of the Company’s Level 3 financial instruments that are measured at fair value:


Fair value of Derivative liability at inception on August 23, 2023
 ​ ​
$127,097
Change in fair value of derivative liability
 ​ ​
15,664
Fair value as of September 30, 2023
 ​ ​
$142,761