SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) |
12 Months Ended | |
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Dec. 31, 2025 |
Dec. 31, 2024 |
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| Schedule Of Effective Income Tax Rate Reconciliation Abstract | ||
| Tax at statutory rate | $ 189,022 | $ 24,178 |
| Accrued consulting expenses | (2,069) | (1,558) |
| Net operating loss carryforward | (109,992) | 0 |
| Change in valuation allowance | 0 | (22,620) |
| Tax Provision | $ 76,961 | $ 0 |
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from net operating loss carryforward. No definition available.
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- References No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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