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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax [Line Items] |
Summary of Income Tax Provision (Benefit) | The income tax provision (benefit) from continuing operations is summarized as follows:
|  | December 31, 2023 |  |  | December 31, 2022 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | (53 | ) |  |  | — |
State |  | $ | 52 |  |  |  | — |
Total current tax provision |  |  | (1 | ) |  |  | — |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 3,441 |  |  |  | — |
State |  | $ | 622 |  |  | $ | (298 | )
Total deferred income tax provision (benefit) |  |  | 4,063 |  |  |  | (298 | )
Change in valuation allowance |  | $ | 1 |  |  | $ | — |
Total tax benefit |  | $ | 4,063 |  |  | $ | (298 | )
Schedule of Net Deferred Tax Assets and Liabilities | The tax effects of the primary temporary differences included in net deferred tax assets and liabilities consist of the following:
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred Tax Assets |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | — |  |  | $ | 453 |
Cryptocurrency impairment and appreciation |  |  | 1 |  |  |  | — |
Lease Liability |  |  | 635 |  |  |  | 126 |
Accruals |  |  | 50 |  |  |  | — |
Reserves |  |  | 58 |  |  |  | — |
Capitalized expenses |  |  | 24 |  |  |  | 7 |
Gross deferred tax assets |  | $ | 768 |  |  | $ | 586 |
Valuation allowance - US |  |  | (21 | ) |  |  | — |
Net deferred tax assets |  |  | 747 |  |  |  | 586 |
Deferred Tax Liabilities |  |  |  |  |  |  |  |
Debt discount |  |  | (2,358 | ) |  |  | (601 | )
Depreciation |  |  | (2,091 | ) |  |  | (96 | )
Right-of-use asset |  |  | (602 | ) |  |  | (110 | )
Other |  |  | — |  |  |  | (8 | )
Deferred tax liabilities |  |  | (5,051 | ) |  |  | (815 | )
Net deferred tax assets (liabilities) |  | $ | (4,304 | ) |  | $ | (229 | )
Schedule of Reconciliations of Tax Expense (Benefit) Based on the US Federal Statutory Rate with Actual Tax Expense | The following table reconciles the tax expense (benefit) based on the US federal statutory rate with actual tax expense (benefit):
|  | December 31, 2023 |  |  | December 31, 2022 |
Income tax expense (benefit) at federal statutory tax rate |  | $ | (594 | ) |  | $ | (13,000 | )
State taxes, net of federal tax expense (benefit) |  |  | (1,167 | ) |  |  | (298 | )
Change in valuation allowance |  |  | 1 |  |  |  | — |
Partnership C-Corp federal rate differential |  |  | 529 |  |  |  | 13,000 |
Corporate DTA remeasurements |  |  | 3,714 |  |  |  | — |
Partnership tax attribute write-offs |  |  | 1,416 |  |  |  | — |
Provision to return |  |  | 138 |  |  |  | — |
Other |  |  | 26 |  |  |  | — |
Net deferred tax expense (benefit) |  | $ | 4,063 |  |  | $ | (298 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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