INCOME TAX - Net deferred tax assets (Details) - USD ($) |
Dec. 31, 2022 |
Dec. 31, 2021 |
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Deferred tax assets | ||
Capitalized start-up costs | $ 329,224 | $ 4,009 |
Net operating loss carryforwards | 2,334 | |
Total deferred tax assets | 329,224 | 6,343 |
Valuation allowance | (317,149) | (6,343) |
Deferred tax liabilities | ||
Accrued expenses & other | (12,075) | |
Total deferred tax liabilities | (12,075) | |
Net deferred tax assets | $ 0 | $ 0 |
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from capitalized start up costs. No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from accrued expenses and other. No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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