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Investment in Equity Investees (Tables)

9 Months Ended

Sep. 30, 2022

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Activity in Investment in Equity Investee

in investment in equity investee during the nine months ended September 30, 2022 consisted of the following (amounts in thousands):

Balance, December 31, 2021		$	-
Cost of miners and mining equipment contributed, net of losses recognized upon contribution			74,384
Sales taxes to be paid by Cipher on behalf of equity investee			5,316
Accretion of basis difference			821
Legal costs related to formation of joint ventures reclassified from deferred investment costs			174
Capital distributions			(43,291	)
Cryptocurrencies received from equity investee			(3,139	)
Equity in net loss of equity investee			(2,574	)
Balance, September 30, 2022		$	31,690

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