| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Jun. 30, 2022 |
| Accounting Policies [Abstract] | |
| Use of Estimates and Assumptions | Use of Estimates and Assumptions The preparation of financial statements
in conformity with accounting principles generally accepted in the United States of America requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The
most significant estimates and assumptions made in the preparation of the financial statements relate to accrued royalties and
contingent consideration. Actual results could differ from those estimates. |
| Basis of Presentation | Basis of Presentation The accompanying unaudited condensed financial
statements were prepared using generally accepted accounting principles for interim financial information and the instructions
to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these unaudited condensed financial statements do not include all information
or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction
with the Company’s annual financial statements included within the Company’s Special Report on Form 10-K for the year
ended December 31, 2021, as filed with the SEC on March 23, 2022. In the opinion of management, the unaudited
condensed financial statements included herein contain all adjustments necessary to present fairly the Company’s financial
position and the results of its operations and cash flows for the interim periods presented. Such adjustments are of a normal
recurring nature. The results of operations for the three and six months ended June 30, 2022 may not be indicative of results for
the full year. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid
investments purchased with maturities of three months or less to be cash equivalents. The Company maintains cash balances at financial
institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to federally insured limits.
At times balances may exceed FDIC insured limits. The Company has not experienced any losses in such accounts. |
| Revenue and Cost Recognition | Revenue and Cost Recognition In May 2014, the Financial Accounting Standards
Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers
(Topic 606), and has since issued amendments thereto (collectively referred to as “ASC 606”). The core principle of
ASC 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services, and the guidance
defines a five-step process to achieve this core principle. The five-step process to achieve this principle is as follows: (i)
identify the contract(s) with a customer, (ii) identify the performance obligations in the contract(s), (iii) determine the transaction
price, (iv) allocate the transaction price to the performance obligations in the contract(s), and (v) recognize revenue when, or
as, the entity satisfies a performance obligation. ASC 606 also mandates additional disclosure about the nature, amount, timing
and uncertainty of revenues and cash flows arising from customer contracts, including significant judgments and changes in judgments
and assets recognized from costs incurred to obtain or fulfill a contract. Revenue from product
sales relates to the sale of the Falcon 3D Touch Haptic Controller (the “Falcon”), which is a human-computer user interface
and related accessories. The Falcon allows the user to experience the sense of touch when using a computer, while holding its interchangeable
handle. The Falcons are manufactured by an unrelated party. Revenue from product sales is recognized when products are shipped
to the customer and the Company has earned the right to receive and retain reasonable assured payments for the products sold and
delivered. Consequently, if revenue recognition requirements are not met, such sales will be recorded as deferred revenue until
revenue recognition requirements are met. |
| Accounts Receivable | Accounts Receivable Accounts receivable are stated at the amounts
management expects to collect. An allowance for doubtful accounts is recorded based on a combination of historical experience,
aging analysis and information on specific accounts. Account balances are written off against the allowance after all means of
collection have been exhausted and the potential for recovery is considered remote. As of June 30, 2022 and December 31, 2021,
the company has recorded $ 0 0 0 |
| Accounts Receivable – Related Party | Accounts Receivable – Related
Party Accounts receivable from related party
arise from the sale of the Company’s product that were collected by a director of the Company on behalf of the Company. As
of June 30, 2022 and December 31, 2021, the total accounts receivable from a related party was $ 0 1,360 |
| Income Taxes | Income Taxes The Company accounts for its income taxes
under the provisions of ASC Topic 740, “Income Taxes”. The method of accounting for income taxes under ASC 740 is an
asset and liability method which requires recognition of deferred tax assets and liabilities for the expected future tax consequences
of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities
are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in
effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance
to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are
expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in
the Statements of Operations in the period that includes the enactment date. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments
Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3
when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least
one significant model assumption or input is unobservable. The carrying amounts of the Company’s
financial assets and liabilities, including cash, prepaid expenses, accounts payable, accrued expenses, payroll and related liabilities,
and advances approximate their fair values because of the short maturity of these instruments. |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements The Company has reviewed the recent accounting
pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants,
and the SEC and they did not or are not believed by management to have a material impact on the Company’s present or future
consolidated financial statement presentation or disclosures. |
