LEASES (Q1) (Details) - USD ($) |
3 Months Ended | 12 Months Ended | ||
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Mar. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
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Lease Assets [Abstract] | ||||
Operating lease cost ROU assets, net | $ 313,800 | $ 353,200 | $ 353,200 | $ 507,100 |
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] | Assets | Assets | Assets | Assets |
Total lease assets | $ 313,800 | $ 353,200 | $ 353,200 | $ 507,100 |
Lease Liabilities [Abstract] | ||||
Operating lease liabilities, current | $ 163,100 | $ 160,300 | $ 160,300 | $ 149,400 |
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] | Current liabilities | Current liabilities | Current liabilities | Current liabilities |
Operating lease liabilities, non-current | $ 159,800 | $ 201,600 | $ 201,600 | $ 362,100 |
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] | Liabilities | Liabilities | Liabilities | Liabilities |
Total lease liabilities | $ 322,900 | $ 361,900 | $ 361,900 | $ 511,500 |
Lease Costs [Abstract] | ||||
Operating lease costs | 44,800 | 44,800 | 179,500 | 104,700 |
Total lease costs | 44,800 | 44,800 | 179,500 | 104,700 |
Minimum Commitment Under Company leases [Abstract] | ||||
2024 (remainder of) | 136,100 | |||
2025 | 185,800 | 180,400 | 180,400 | |
2026 | 31,300 | 185,800 | 185,800 | |
Total | 353,200 | 397,500 | 397,500 | |
Amount representing interest | 30,300 | 35,600 | 35,600 | |
Total lease liabilities | $ 322,900 | $ 361,900 | $ 361,900 | $ 511,500 |
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- Definition Amount of lessee's right to use underlying under right of use asset. No definition available.
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- References No definition available.
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- Definition Amount of lease cost recognized by lessee for lease contract. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition Amount of lessee's undiscounted obligation for lease payment for operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Indicates line item in statement of financial position that includes current operating lease liability. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Indicates line item in statement of financial position that includes noncurrent operating lease liability. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's right to use underlying asset under operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Indicates line item in statement of financial position that includes operating lease right-of-use asset. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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