XML 55 R40.htm IDEA: XBRL DOCUMENT
v3.23.1

SIGNIFICANT ACCOUNTING POLICIES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands | 1 Months Ended | 11 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021 | Dec. 31, 2022
Supplemental disclosure of non-cash activities: |  |  |
Right-of-use asset obtained in exchange for lease obligation |  | $ 1,076 | $ 11,223
Contribution of plant and equipment or deposits on plant and equipment to joint venture |  | 11,850 | 11,267
Common stock issued for business acquisition |  | 40,590 |
Contingent value rights issued for business acquisition |  | 12,000 |
Common stock issued in conjunction with debt offering representing debt issuance costs |  | 25,727 |
Deferred financing costs in accounts payable or other accrued liabilities |  |  | 249
Common stock issuance costs in accounts payable |  |  | 131
Preferred stock issuance costs in other accrued liabilities or accounts payable |  |  | 293
Purchases of and deposits on plant and equipment in accounts payable, accrued construction liabilities, other accrued liabilities and long-term debt |  | 6,074 | 8,451
Investment in joint venture in other accrued liabilities, other amounts due to related parties and long-term debt |  | 57 | 5,203
Series A Preferred Stock conversion to common stock |  | 49,315 |
Reverse merger exchange ration share adjustment |  | $ 43 |
Convertible promissory note deferred issuance costs in accounts payable |  |  | 104
Common stock issued pursuant to operating lease amendment | $ 11,500 |  | 11,489
Common stock issued for payment on convertible promissory note |  |  | 168
Common stock warrants issued for long-term debt commitment fee |  |  | 1,967
Common stock warrants issued for discount on long-term debt |  |  | 6,348
Decrease to investment in joint venture and increase in plant and equipment for distribution or transfer of nonmonetary assets |  |  | 51,978
Change in fair value of embedded conversion feature of convertible promissory note in additional paid-in capital |  |  | $ 1,591

X
- Definition The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4313-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4332-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4304-108586 + Details
Name: | us-gaap_ConversionOfStockAmountConverted1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_NoncashInvestingAndFinancingItemsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in right-of-use asset obtained in exchange for operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 55 -Paragraph 53 -URI http://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (g)(2) -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980 + Details
Name: | us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The fair value of stock issued in noncash financing activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4304-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4332-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4313-108586 + Details
Name: | us-gaap_StockIssued1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of contingent value rights (CVR) issued for the business acquisition. + References No definition available. + Details
Name: | wulf_BusinessCombinationContingentValueRightsIssued
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in accounts payable due to acquisition property and equipment. + References No definition available. + Details
Name: | wulf_ChangeInCapitalExpendituresIncurredButNotYetPaid
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of change in fair value of embedded conversion feature of convertible promissory note in additional paid-in capital. + References No definition available. + Details
Name: | wulf_ChangeInFairValueOfEmbeddedConversionFeatureOfConvertiblePromissoryNoteInAdditionalPaidInCapital
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of common stock issuance cost included in accounts payable. + References No definition available. + Details
Name: | wulf_CommonStockIssuanceCostsInAccountsPayable
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of convertible promissory note deferred issuance costs in accounts payable. + References No definition available. + Details
Name: | wulf_ConvertiblePromissoryNoteDeferredIssuanceCostsInAccountsPayable
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of decrease to investment in joint venture and increase in plant and equipment for distribution or transfer of nonmonetary assets. + References No definition available. + Details
Name: | wulf_DecreaseToInvestmentInJointVentureAndIncreaseInPlantAndEquipmentForDistributionOrTransferOfNonmonetaryAssets
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred financing costs in accounts payable or accrued liabilities. + References No definition available. + Details
Name: | wulf_DeferredFinancingCostsInAccountsPayableOrAccruedLiabilities
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of contributions of plant and equipment or deposits on plant and equipment to joint venture. + References No definition available. + Details
Name: | wulf_DepositsOnPlantsAndEquipmentToJointVenture
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the reverse merger exchange ratio share adjustment. + References No definition available. + Details
Name: | wulf_NoncashReverseMergerRatioShareAdjustment
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of common stock issued in conjunction with the debt offering representing debt issuance costs. + References No definition available. + Details
Name: | wulf_PaymentsOfDebtIssuanceCostsCommonStock
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow in accrued liabilities and other amounts due to related parties associated with the investment in or advances to an Joint Venture. + References No definition available. + Details
Name: | wulf_PaymentsToAcquireInterestsInJointVentureAccruedLiabilitiesOtherAmountsDueToRelatedParties
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of preferred stock issuance costs in other accrued liabilities or accounts payable. + References No definition available. + Details
Name: | wulf_PreferredStockIssuanceCostsInOtherAccruedLiabilitiesOrAccountsPayable
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Value of common shares issued towards convertible promissory notes. + References No definition available. + Details
Name: | wulf_SharesIssuedTowardsConvertiblePromissoryNotes
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of common shares issued towards lease liability. + References No definition available. + Details
Name: | wulf_SharesIssuedTowardsLeaseLiability
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of warrants issued towards long term debt commitment fees. + References No definition available. + Details
Name: | wulf_WarrantsIssuedTowardsLongTermDebtCommitmentFees
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of warrants issued towards long term debt discount. + References No definition available. + Details
Name: | wulf_WarrantsIssuedTowardsLongTermDebtDiscount
Namespace Prefix: | wulf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration