00100 - Statement - Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00200 - Statement - Statements of Operations link:presentationLink link:calculationLink link:definitionLink 00400 - Statement - Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 40401 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 41001 - Disclosure - CAPITAL STOCK AND EARNINGS PER SHARE (Details) link:presentationLink link:calculationLink link:definitionLink 41101 - Disclosure - INCOME TAXES - Reconciliation of the statutory federal income tax (Details) link:presentationLink link:calculationLink link:definitionLink 41102 - Disclosure - INCOME TAXES - Deferred tax assets (Details) link:presentationLink link:calculationLink link:definitionLink 41401 - Disclosure - LEASE COMMITMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 00300 - Statement - Statements of Stockholder's Equity link:presentationLink link:calculationLink link:definitionLink 40101 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 40501 - Disclosure - RELATED PARTY NOTES PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 40601 - Disclosure - INTANGIBLES OTHER THAN GOODWILL (Details) link:presentationLink link:calculationLink link:definitionLink 40701 - Disclosure - NOTE PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 40801 - Disclosure - DUE TO RELATED PARTY (Details) link:presentationLink link:calculationLink link:definitionLink 40901 - Disclosure - STOCK-BASED COMPENSATION (Details) link:presentationLink link:calculationLink link:definitionLink 40902 - Disclosure - STOCK-BASED COMPENSATION - Weighted average assumptions (Details) link:presentationLink link:calculationLink link:definitionLink 40904 - Disclosure - STOCK-BASED COMPENSATION - Expense and Unrecognized (Details) link:presentationLink link:calculationLink link:definitionLink 41103 - Disclosure - INCOME TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 41301 - Disclosure - RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 00090 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00105 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 10101 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS link:presentationLink link:calculationLink link:definitionLink 10201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 10301 - Disclosure - FAIR VALUE MEASUREMENTS link:presentationLink link:calculationLink link:definitionLink 10401 - Disclosure - PROPERTY, PLANT AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 10501 - Disclosure - RELATED PARTY NOTES PAYABLE link:presentationLink link:calculationLink link:definitionLink 10601 - Disclosure - INTANGIBLES OTHER THAN GOODWILL link:presentationLink link:calculationLink link:definitionLink 10701 - Disclosure - NOTE PAYABLE link:presentationLink link:calculationLink link:definitionLink 10801 - Disclosure - DUE TO RELATED PARTY link:presentationLink link:calculationLink link:definitionLink 10901 - Disclosure - STOCK-BASED COMPENSATION link:presentationLink link:calculationLink link:definitionLink 11001 - Disclosure - CAPITAL STOCK AND EARNINGS PER SHARE link:presentationLink link:calculationLink link:definitionLink 11101 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 11201 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 11301 - Disclosure - RELATED PARTY TRANSACTION link:presentationLink link:calculationLink link:definitionLink 11401 - Disclosure - LEASE COMMITMENTS link:presentationLink link:calculationLink link:definitionLink 20202 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 30403 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 30903 - Disclosure - STOCK-BASED COMPENSATION (Tables) link:presentationLink link:calculationLink link:definitionLink 31003 - Disclosure - CAPITAL STOCK AND EARNINGS PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 31103 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 31403 - Disclosure - LEASE COMMITMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 40903 - Disclosure - STOCK-BASED COMPENSATION - Stock option activity (Details) link:presentationLink link:calculationLink link:definitionLink