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Income Tax (Tables) - Power & Digital Infrastructure Acquisition II Corp. [Member] | 12 Months Ended
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Dec. 31, 2023
Income Tax (Tables) [Line Items] |
Schedule of Income Tax Provision | The income tax provision for the year ended December 31, 2023 and 2022 consists of the following:
|  | December 31, 2023 |  | December 31, 2022
Current |  |  |  |  |  |  |  |
Federal |  | $ | 1,758,720 |  |  | $ | 802,367 |
State |  |  | — |  |  |  | — |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | (427,576 | ) |  |  | (205,053 | )
State |  |  | (266,934 | ) |  |  | — |
Change in valuation allowance |  |  | 694,510 |  |  |  | 205,053 |
Income tax provision |  | $ | 1,758,720 |  |  | $ | 802,367 |
Schedule of Net Deferred Tax Assets (Liability) | The Company’s net deferred tax assets (liability) at December 31, 2023 and 2022 are as follows:
|  | December 31, 2023 |  | December 31, 2022
Deferred tax assets (liability) |  |  |  |  |  |  |  |
Net operating loss carryforward |  | $ | — |  |  | $ | — |
Startup/Organization Expenses |  |  | 1,013,851 |  |  |  | 319,341 |
Total deferred tax assets (liability) |  |  | 1,013,851 |  |  |  | 319,341 |
Valuation Allowance |  |  | (1,013,851 | ) |  |  | (319,341 | )
Deferred tax assets (liability) |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of the Statutory Federal Income Tax Rate (Benefit) | A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) at December 31, 2023 and 2022 is as follows:
|  | December 31, 2023 |  | December 31, 2022
Statutory federal income tax rate |  | 21.00 | % |  | 21.00 | %
Statutory state income tax rate |  | 7.51 | % |  | — | %
Merger and acquisition expenses |  | 24.78 | % |  | — | %
Change in apportionment and tax rate |  | (16.40 | )% |  | — | %
Reversal of transaction costs incurred in connection with IPO |  | (1.44 | )% |  | — | %
Valuation allowance |  | 23.14 | % |  | 7.20 | %
Income tax provision |  | 58.59 | % |  | 28.20 | %

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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