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VOLUNTARY CHANGE IN ACCOUNTING PRINCIPLE (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract] |
SCHEDULE OF VOLUNTARY CHANGE IN ACCOUNTING PRINCIPLE | The impacts of the voluntary change in accounting principle from LIFO to FIFO are as follows: SCHEDULE OF VOLUNTARY CHANGE IN ACCOUNTING PRINCIPLE
|  | As of |
|  | December 31, 2021 (Restated) |
Condensed Consolidated Balance Sheet Impact |  |  |  |
Accumulated deficit |  |  | 7,284 |
|  | Three months ended (unaudited) |
|  | March 31, 2022 (Restated) |  |  | June 30, 2022 (Restated) |  |  | September 30, 2022 (Restated) |
Consolidated Statements of Comprehensive Income (Loss) Impact |  |  |  |  |  |  |  |  |  |  |  |
Impairment of digital assets |  | $ | (5,660 | ) |  | $ | (4,017 | ) |  | $ | — |
Income tax benefit (expense) |  |  | 1,412 |  |  |  | (380 | ) |  |  | 232 |
Net income (loss) impact |  | $ | (4,248 | ) |  | $ | (4,397 | ) |  | $ | 232 |
Net income (loss) per share, basic and diluted impact |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | — |
|  | Six months ended (unaudited) |  |  | Nine months ended (unaudited) |  |  | Year ended |
|  | June 30, 2022 (Restated) |  |  | September 30, 2022 (Restated) |  |  | December 31, 2022 (Restated) |
Consolidated Statements of Comprehensive Income (Loss) Impact |  |  |  |  |  |  |  |  |  |  |  |
Impairment of digital assets |  | $ | (9,677 | ) |  | $ | (9,677 | ) |  | $ | (9,677 | )
Income tax benefit (expense) |  |  | 1,032 |  |  |  | 1,264 |  |  |  | 2,393 |
Net income (loss) impact |  | $ | (8,645 | ) |  | $ | (8,413 | ) |  | $ | (7,284 | )
Net income (loss) per share, basic and diluted impact |  | $ | (0.08 | ) |  | $ | (0.08 | ) |  | $ | (0.06 | )
|  | As of (unaudited) |
|  | March 31, 2022 |  |  | June 30, 2022 |  |  | September 30, 2022 (Restated) |
Condensed Consolidated Balance Sheet Impact |  |  |  |  |  |  |  |  |  |  |  |
Digital assets |  | $ | 4,017 |  |  | $ | — |  |  | $ | — |
Deferred tax liabilities |  |  | 981 |  |  |  | 1,361 |  |  |  | 1,129 |
Accumulated deficit |  |  | 3,036 |  |  |  | (1,361 | ) |  |  | (1,129 | )

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-12 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-13 + Details
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