Quarterly report pursuant to Section 13 or 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Effective tax rate     0.00%    
Current federal or state income tax expense     $ 0    
Income tax expense     0    
Cash insured by Federal Deposit Insurance Corporation $ 14,500,000   $ 14,500,000    
Percentage of major vendor research and development expenditures 52.00% 59.00% 45.00% 40.00%  
Percentage of major vendor accounts payable and accrued expenses     11.00%   6.00%