RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of restated financial information

		Impact of correction of error
December 31, 2021	As previously reported	Adjustments		As restated
Total assets		$	15,297,039	$	–		$	15,297,039
Total liabilities			11,439,675		–			11,439,675
Mezzanine equity			3,125,004		245,520			3,370,524
Total stockholders' equity		$	732,360	$	(245,520	)	$	486,840

	Impact of correction of error
December 31, 2022	As previously reported			Adjustments			As restated
Total assets	$	13,344,780		$	–		$	13,344,780
Total liabilities		10,189,585			–			10,189,585
Mezzanine equity		4,625,002			274,982			4,899,984
Total stockholders' equity	$	(1,469,809	)	$	(274,982	)	$	(1,744,791	)

	Impact of correction of error
March 31, 2023	As previously reported			Adjustments			As restated
Total assets	$	14,284,585		$	–		$	14,284,585
Total liabilities		10,745,097			–			10,745,097
Mezzanine equity		5,171,861			283,118			5,454,979
Total stockholders' equity	$	(1,632,373	)	$	(283,118	)	$	(1,915,491	)

	Impact of correction of error
June 30, 2023	As previously reported			Adjustments			As restated
Total assets	$	16,053,519		$	–		$	16,053,519
Total liabilities		11,672,952			–			11,672,952
Mezzanine equity		5,297,605			291,345			5,588,950
Total stockholders' equity	$	(917,038	)	$	(291,345	)	$	(1,208,383	)

	Impact of correction of error
September 30, 2023	As previously reported		Adjustments			As restated
Total assets	$	18,518,727	$	–		$	18,518,727
Total liabilities		12,102,942		–			12,102,942
Mezzanine equity		5,440,434		299,662			5,740,096
Total stockholders' equity	$	975,351	$	(299,662	)	$	675,689

ii. Consolidated statement of operations

	Impact of correction of error
Year ended December 31, 2021	As previously reported			Adjustments			As restated
Net income for the year	$	666,293		$	–		$	666,293
Preferred stock dividends	$	(201,782	)	$	(47,520	)	$	(249,302	)
Net income attributable to common shareholders	$	464,511		$	(47,520	)	$	416,991
Basic and diluted earnings (loss) per share for continuing operations	$	272		$	(28	)	$	244

	Impact of correction of error
Year ended December 31, 2022	As previously reported			Adjustments			As restated
Net loss for the year	$	(5,429,521	)	$	–		$	(5,429,521	)
Preferred stock dividends	$	(307,188	)	$	(76,982	)	$	(384,170	)
Net loss attributable to common shareholders	$	(5,736,709	)	$	(76,982	)	$	(5,813,691	)
Basic and diluted earnings (loss) per share for continuing operations	$	(994	)	$	(5	)	$	(999	)

	Impact of correction of error
Three months ended March 31, 2023	As previously reported			Adjustments			As restated
Net loss for the period	$	(15,991	)	$	–		$	(15,991	)
Preferred stock dividends	$	(336,811	)	$	(8,136	)	$	(344,947	)
Net loss attributable to common shareholders	$	(352,802	)	$	(8,136	)	$	(360,938	)
Basic and diluted earnings (loss) per share for continuing operations	$	(30	)	$	(1	)	$	(31	)

	Impact of correction of error
Three months ended June 30, 2023	As previously reported			Adjustments			As restated
Net income for the period	$	816,078		$	–		$	816,078
Preferred stock dividends	$	(125,744	)	$	(8,227	)	$	(133,971	)
Net income attributable to common shareholders	$	690,334		$	(8,227	)	$	682,107
Basic earnings per share for continuing operations	$	56		$	(1	)	$	55
Diluted earnings per share for continuing operations	$	(21	)	$	26		$	5

	Impact of correction of error
Six months ended June 30, 2023	As previously reported			Adjustments			As restated
Net income for the period	$	800,087		$	–		$	800,087
Preferred stock dividends	$	(462,555	)	$	(16,363	)	$	(478,918	)
Net income attributable to common shareholders	$	337,532		$	(16,363	)	$	321,169
Basic earnings per share for continuing operations	$	28		$	(1	)	$	27
Diluted earnings per share for continuing operations	$	(16	)	$	20		$	4

	Impact of correction of error
Three months ended September 30, 2023	As previously reported			Adjustments			As restated
Net income for the period	$	1,981,520		$	–		$	1,981,520
Preferred stock dividends	$	(142,829	)	$	(8,317	)	$	(151,146	)
Net income attributable to common shareholders	$	1,838,691		$	(8,317	)	$	1,830,374
Basic earnings per share for continuing operations	$	137		$	(1	)	$	136
Diluted earnings per share for continuing operations	$	1		$	1		$	2

	Impact of correction of error
Nine months ended September 30, 2023	As previously reported			Adjustments			As restated
Net income for the year	$	2,781,608		$	–		$	2,781,608
Preferred stock dividends	$	(605,384	)	$	(24,681	)	$	(630,065	)
Net income attributable to common shareholders	$	2,176,224		$	(24,681	)	$	2,151,543
Basic earnings per share for continuing operations	$	167		$	(2	)	$	165
Diluted earnings per share for continuing operations	$	2		$	1		$	3