INCREASE IN OWNERSHIP INTEREST OF SUBSIDIARIES (Tables)

12 Months Ended

Dec. 31, 2022

Increase In Ownership Interest Of Subsidiaries

Summarizes the increase in ownership interest

	Additional				Total Increase in
	Paid-In		Non-Controlling		Ownership Interest
Subsidiary	Capital		Interest		of Subsidiary
ACS	$	1,800,000	$	-	$	1,800,000
SMC		100,000		2,111,000		2,211,000
AVLP		-		254,000		254,000
Total	$	1,900,000	$	2,365,000	$	4,265,000