XML 69 R52.htm IDEA: XBRL DOCUMENT
v3.21.2

3. ACQUISITIONS - ATL Purchase Price Allocation (Details) - USD ($) | Sep. 30, 2021 | Jun. 30, 2021 | Mar. 31, 2021 | Dec. 09, 2020 | Sep. 30, 2020
--- | --- | --- | --- | --- | ---
Business Acquisition [Line Items] |  |  |  |  |
Contractual Obligation | $ 63,461,354 |  |  | $ 7,457,970 |
Goodwill | $ 19,049,198 | $ 31,797,564 | $ 32,034,559 |  | $ 5,903,641
A T L Data Centers [Member] | Preliminary Allocation [Member] |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Contractual Obligation |  |  |  | 7,457,970 |
Goodwill |  |  |  | 14,205,245 |
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Other than at Fair Value, Net |  |  |  | 479,864 |
Acquisition Costs, Cumulative |  |  |  | 21,183,351 |
A T L Data Centers [Member] | Adjustments To Fair Value [Member] |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Contractual Obligation |  |  |  | 2,342,000 |
Goodwill |  |  |  | 1,264,167 |
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Other than at Fair Value, Net |  |  |  | 1,077,833 |
Acquisition Costs, Cumulative |  |  |  |  |
A T L Data Centers [Member] | Final Allocation [Member] |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Contractual Obligation |  |  |  | 9,799,970 |
Goodwill |  |  |  | 12,941,078 |
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Other than at Fair Value, Net |  |  |  | 1,557,697 |
Acquisition Costs, Cumulative |  |  |  | $ 21,183,351 |

X
- Definition The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10.(c)(7)(ii)) -URI http://asc.fasb.org/extlink&oid=123726172&loc=d3e511914-122862 + Details
Name: | us-gaap_AcquisitionCostsCumulative
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The net amount, measured at other than acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity, if the acquisition-date fair value cannot be determined and other criteria (as defined) related to the contingencies have been met. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 30 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6395694&loc=d3e14133-108347 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognizedOtherThanAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of contractual obligation, including but not limited to, long-term debt, capital lease obligations, operating lease obligations, purchase obligations, and other commitments. + References No definition available. + Details
Name: | us-gaap_ContractualObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=CLSK_ATLDataCentersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SecuritiesFinancingTransactionAxis=CLSK_PreliminaryAllocationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SecuritiesFinancingTransactionAxis=CLSK_AdjustmentsToFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SecuritiesFinancingTransactionAxis=CLSK_FinalAllocationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |