XML 32 R19.htm IDEA: XBRL DOCUMENT
v3.25.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended
--- | ---
Sep. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Basis of Presentation and Consolidation | The consolidated financial statements include the accounts of the Company and its variable interest entities. The variable interest entities by segment include: American Infrastructure: American Infrastructure Corporation (AIC), Deane Mining, LLC (Deane), ERC Mining Indiana Corp (ERC), McCoy Elkhorn Coal LLC (McCoy), Knott County Coal LLC (KCC), Wyoming County Coal (WCC), Perry County Resources LLC (PCR), Advanced Carbon Materials LLC (ACM), and T.R. Mining & Equipment Ltd. (TR Mining). ReElements: ReElement Technologies Corporation (RLMT), ReElement Marion LLC (RLM), and Kentucky Lithium LLC (KYL). Electrified Materials: Electrified Materials Corporation (EMC). Corporate Office: American Opportunity Venture II, LLC (AOV II). All significant intercompany accounts and transactions have been eliminated in consolidation. Entities for which ownership is less than 100% require that a determination is made as to whether there is a requirement to apply the variable interest entity (VIE) model to the entity. Where the company holds current or potential rights that give it the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance, combined with a variable interest that gives the Company the right to receive potentially significant benefits or the obligation to absorb potentially significant losses, the Company would be deemed the primary beneficiary.
Going Concern | The Company has evaluated whether there are any conditions and events considered in the aggregate, which raise substantial doubt about its ability to continue as a going concern within one year beyond the issuance date of these financial statements. Based on such evaluation and the Company’s current plans, which are subject to change, and the Company’s existing liquidity, there is substantial doubt about the Company’s ability to continue as a going concern for the next twelve months from the date these financial statements were issued. The accompanying financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business, and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from uncertainty related to its ability to continue as a going concern. The Company’s continuation as a going concern is contingent upon its ability to obtain additional financing and to generate revenue and cash flow to meet its obligations on a timely basis. The Company will continue to seek to raise additional funding through debt or equity financing during the next twelve months from the date of issuance of these financial statements. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern. There is no guarantee the Company will be successful in achieving these objectives.
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS | The Company has identified certain accounting errors in the Company’s historical consolidated financial statements relating to compliance with U.S. GAAP. As a result, the Audit Committee, in consultation with the Company’s management, concluded that the Company’s previously issued audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2023 and unaudited consolidated financial statements and the notes thereto as of and for the three and six months ended September 30, 2024, require restatement and should not be relied upon. Restated financial statements for the year ended December 31, 2023 were included in our 2024 Form 10-K filed with the SEC on May 19, 2025. The following includes descriptions of the significant adjustments to the Company’s previously reported September 30, 2024 consolidated financial statements. 1. Treasury bills and mutual fund reclassification Treasury bills and mutual fund investments were incorrectly classified as cash and cash equivalents versus short-term investments on the balance sheets and the change in fair value of the investments was not recognized in the statement of operations. The adjustment corrects these matters. 2. Restricted investment reclassification Cash balances in the WCC bond fund balances were classified as short-term investments on the balance sheets. The adjustment reclassifies the WCC bond fund balances to restricted cash. 3. Bond balance and restricted cash reclassification Based on the review of the terms, provisions and covenants under the WCC Bond, it was determined that the Company was not in compliance with certain provisions with those matters dating back to December 31, 2023. The assessment was that these compliance issues could be deemed an event of default which then could lead to the acceleration of maturity. Accordingly, the outstanding bond balance and associated restricted cash funds were reclassified to current liabilities and current assets, respectively on the balance sheet. 4. Inventories During the current fiscal year, the Company identified a prior period error related to a re-purchase arrangement with Marco International Corporation. Although revenue was properly recognized, the Company incorrectly accounted for the related inventory and cost of goods sold. Specifically, inventory was not removed from the balance sheet at the time of sale, resulting in an overstatement of inventory and an understatement of COGS as of December 31, 2023 that was adjusted in the 2023 restatement but had not been adjusted in the previously filed September 30, 2024 balance sheet. 5. Prepaid deposit removal adjustment Certain prepaid deposits were refunded to the Company. However, the deposit amount recognized in the balance sheet was not de-recognized upon the Company’s receipt of such funds. The adjustment de-recognizes the deposits from the balance sheet and reverses the income recognized in the statement of operations that had been recorded when the funds were returned to the Company. 6. Property and Equipment, net adjustment Based on review of the property and equipment detail, the Construction in Progress (CIP) line item included amounts related to bond-funded projects that were either completed or misclassified. This adjustment reflects the cleanup and proper classification of bond-related details within the CIP account. 7. Accounts payable reclassification A reclassification adjustment was made to properly present liabilities within the balance sheet. Certain liabilities were previously misclassified among trade payables, non-trade payables, and accounts payable – related party. This adjustment corrects the classification to reflect the nature of the underlying transactions more accurately. 8. Accrued expenses and settlement adjustments In connection with the 2024 audit and the re-audit of the 2023 financial statements, legal letter responses were requested and received from attorneys representing the Company with various litigation matters. Based on those responses, the Company concluded a loss was probable and reasonably estimated under Accounting Standards Codification 450. It was also concluded that the status of these litigation cases as of December 31, 2023 supported that a potential loss was probable at that date. Accordingly, adjustments were recognized to record the reserve for these potential litigation losses as of December 31, 2023 with the necessity of the reserve continuing as of September 30, 2024. 9. Long term debt, convertible promissory note recognition and interest expense/income adjustment An adjustment was recorded to correct previously understated interest expense resulting from an error in the Company’s debt rollforward calculation. The prior calculation did not accurately reflect the outstanding balances and timing of interest accruals related to certain borrowings. This restatement reflects a true-up of interest expense to properly account for interest incurred during the applicable periods. In addition, the Company identified an error in the calculation of its debt roll forward, which resulted in an understatement of accrued interest, current portion of long-term debt, convertible promissory notes – related party, and interest expense in prior periods. This adjustment corrects the interest expense to reflect the proper accrual based on outstanding debt balances. In addition, there was an adjustment to correct the amount of interest income earned on the WCC Bond. 10. Failed leaseback adjustment Certain fixed assets under the Maxus lease agreements were incorrectly recorded as a sale and lease-back arrangement, resulting in the removal of the assets from the balance sheet and recognition of a gain on sale. This adjustment reinstates the fixed assets and derecognizes the right of use assets and related finance lease liabilities previously recorded. Additionally, the previously recorded finance lease liabilities have been reclassified as Other Financing Obligations on the balance sheet. 11. Black-Scholes calculation adjustment An acceptable valuation model, such as the Black-Scholes model was not utilized to determine the fair value of equity awards granted. Black-Scholes calculations have now been used to determine the fair value of the equity awards. This adjustment has been made to reflect the appropriate fair value of the equity awards. 12. Reclassification of operating expenses An adjustment was made to correct the classification of certain operating expenses within the consolidated statements of operations. Previously, certain expenses were misclassified among general and administrative (G&A), development expenses, professional fees, production taxes and royalties, and cost of coal sales and processing. This adjustment reclassifies these expenditures to the correct expense classification in the statement of operations. 13. Depreciation and amortization of mining rights Depreciation and amortization of mining rights in the 2024 statement of operations were overstated by $550,640 and $307,294, respectively, due to an error in the Company’s calculation of depreciation and amortization for the quarter ended September 30, 2024. Accumulated depreciation included in property & equipment, net in the March 31, 2025 and December 31, 2024 balance sheets was overstated by $857,934. * Represents revision for immaterial error correction The following tables summarize the effect of the restatement on each financial statement line item in the consolidated financial statements. Refer to the financial statements included herein which present the impact of the restatement of the Company’s previously reported consolidated balance sheet, the statement of operations, statement of cashflow, and the consolidated stockholders’ deficit for the three and nine months ended September 30, 2024.
Balance Sheet as of September 30, 2024 |  | As Reported |  |  | Adjustment |  |  | As Restated |  |  | Reference |
Cash and cash equivalents |  | $ | 840,330 |  |  | $ | 285,906 |  |  | $ | 1,126,236 |  |  |  | 1 |
Restricted cash - current |  |  | - |  |  |  | 7,021,439 |  |  |  | 7,021,439 |  |  |  | 3 |
Restricted investments - current |  |  | - |  |  |  | 4,500,000 |  |  |  | 4,500,000 |  |  |  | 2 |
Short-term investments |  |  | 151,326 |  |  |  | - |  |  |  | 151,326 |  |  |  | * |
Due from related party |  |  | 741,243 |  |  |  | - |  |  |  | 741,243 |  |  |  | * |
Interest receivables |  |  | 85,991 |  |  |  | - |  |  |  | 85,991 |  |  |  | * |
Receivables |  |  | - |  |  |  | 6,675 |  |  |  | 6,675 |  |  |  | * |
Inventories |  |  | 2,029,812 |  |  |  | (1,069,823 | ) |  |  | 959,989 |  |  |  | 4 |
Prepaid expenses and other current assets |  |  | 1,866,001 |  |  |  | (147,818 | ) |  |  | 1,718,183 |  |  |  | 5 |
Total current assets |  |  | 5,714,703 |  |  |  | 10,596,379 |  |  |  | 16,311,082 |  |  |  |  |
Restricted cash |  |  | 160,811,402 |  |  |  | (156,469,008 | ) |  |  | 4,342,394 |  |  |  | 3 |
Restricted investments |  |  | 4,500,000 |  |  |  | 145,232,440 |  |  |  | 149,732,440 |  |  |  | 3 |
Property and Equipment, net |  |  | 17,489,780 |  |  |  | (1,644,413 | ) |  |  | 15,845,367 |  |  |  | 6 |
Right-of-use assets, net |  |  | 734,786 |  |  |  | (3,298 | ) |  |  | 731,488 |  |  |  | * |
Right-of-use assets, net - related party |  |  | 1,817,073 |  |  |  | 434 |  |  |  | 1,817,507 |  |  |  | * |
Finance – right-of-use asset, net – related party |  |  | 19,533,801 |  |  |  | (1 | ) |  |  | 19,533,800 |  |  |  | * |
Investment in other entities - Related Parties |  |  | 1,719,308 |  |  |  | 1,489 |  |  |  | 1,720,797 |  |  |  | * |
Notes Receivable, net |  |  | 280,000 |  |  |  | - |  |  |  | 280,000 |  |  |  | * |
Total assets |  | $ | 212,600,853 |  |  | $ | (2,285,978 | ) |  | $ | 210,314,875 |  |  |  |  |
Trade payables |  | $ | 5,039,002 |  |  | $ | 3,676,326 |  |  | $ | 8,715,328 |  |  |  | 7 |
Non-trade payables |  |  | 2,653,638 |  |  |  | (4,180,954 | ) |  |  | (1,527,316 | ) |  |  | 7 |
Accounts Payable - Related Party |  |  | 5,711,005 |  |  |  | (748,767 | ) |  |  | 4,962,238 |  |  |  | 7 |
Accrued expenses |  |  | - |  |  |  | 127,827 |  |  |  | 127,827 |  |  |  | 8 |
Accrued litigation settlement |  |  | - |  |  |  | 14,103,269 |  |  |  | 14,103,269 |  |  |  | 8 |
Accrued interest |  |  | 514,844 |  |  |  | (36,257 | ) |  |  | 478,587 |  |  |  | * |
Other current liabilities |  |  | 147,055 |  |  |  | (47,055 | ) |  |  | 100,000 |  |  |  | * |
Bond payable, current |  |  | - |  |  |  | 43,611,370 |  |  |  | 43,611,370 |  |  |  | 3 |
Current portion of long term debt |  |  | 804,656 |  |  |  | 1,335,672 |  |  |  | 2,140,328 |  |  |  | 9 |
Operating lease liabilities, current |  |  | 87,898 |  |  |  | 375 |  |  |  | 88,273 |  |  |  | * |
Operating lease liabilities, current - related party |  |  | 590,047 |  |  |  | 486 |  |  |  | 590,533 |  |  |  | * |
Finance lease - related party, current |  |  | 1,437,985 |  |  |  | (1,074,689 | ) |  |  | 363,296 |  |  |  | 10 |
Other financing obligations, current |  |  | 7,620,971 |  |  |  | 681,295 |  |  |  | 8,302,266 |  |  |  | 10 |
Total current liabilities |  |  | 24,607,101 |  |  |  | 57,448,898 |  |  |  | 82,055,999 |  |  |  |  |
Remediation liability |  |  | 22,033,677 |  |  |  | 8 |  |  |  | 22,033,685 |  |  |  | * |
Bond payable, net |  |  | 193,337,587 |  |  |  | (43,611,364 | ) |  |  | 149,726,223 |  |  |  | 3 |
Convertible promissory note |  |  | - |  |  |  | - |  |  |  | - |  |  |  | * |
Convertible promissory note - related party |  |  | 894,172 |  |  |  | 486,556 |  |  |  | 1,380,728 |  |  |  | 9 |
Other financing obligations, net of current portion |  |  | 4,405,239 |  |  |  | (856,677 | ) |  |  | 3,548,562 |  |  |  | * |
Operating lease liabilities, non-current |  |  | 703,899 |  |  |  | (5,147 | ) |  |  | 698,752 |  |  |  | * |
Operating lease liabilities, non-current - related party |  |  | 1,476,182 |  |  |  | - |  |  |  | 1,476,182 |  |  |  | * |
Finance lease - related party, non current |  |  | 18,528,012 |  |  |  | 1,098,546 |  |  |  | 19,626,558 |  |  |  | 10 |
Total liabilities |  | $ | 265,985,869 |  |  | $ | 14,560,820 |  |  | $ | 280,546,689 |  |  |  |  |
Common Stock |  |  | 7,742 |  |  |  | - |  |  |  | 7,742 |  |  |  | * |
Additional paid-in capital |  |  | 182,761,566 |  |  |  | 2,172,606 |  |  |  | 184,934,172 |  |  |  | 12 |
Accumulated deficit |  |  | (234,599,584 | ) |  |  | (19,019,405 | ) |  |  | (253,618,989 | ) |  |  |  |
Total stockholders’ equity |  |  | (51,830,276 | ) |  |  | (16,846,799 | ) |  |  | (68,677,075 | ) |  |  |  |
Non-controlling interest |  |  | (1,554,740 | ) |  |  | 1 |  |  |  | (1,554,739 | ) |  |  | * |
Total deficit |  |  | (53,385,016 | ) |  |  | (16,846,798 | ) |  |  | (70,231,814 | ) |  |  |  |
Total liabilities and stockholders’ deficit |  | $ | 212,600,853 |  |  | $ | (2,285,978 | ) |  | $ | 210,314,875 |  |  |  |  |
Income Statement for the Three Months ended September 30, 2024 |  | As Reported |  |  | Adjustment |  |  | As Restated |  |  | Reference |
Coal sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  |
Metal Recovery and sales |  |  | 154,055 |  |  |  | (99,960 | ) |  |  | 54,095 |  |  |  | * |
Royalty Income |  |  | 81,388 |  |  |  | - |  |  |  | 81,388 |  |  |  | * |
Service fee revenue |  |  | - |  |  |  | 99,960 |  |  |  | 99,960 |  |  |  | * |
Total revenue |  |  | 235,443 |  |  |  | - |  |  |  | 235,443 |  |  |  |  |
Cost of coal sales and processing |  |  | 1,784,863 |  |  |  | (1,347,293 | ) |  |  | 437,570 |  |  |  | 12 |
Accretion |  |  | 248,295 |  |  |  | (303 | ) |  |  | 247,992 |  |  |  | * |
Depreciation |  |  | 584,083 |  |  |  | (15,169 | ) |  |  | 568,914 |  |  |  | * |
Amortization of mining rights |  |  | 302,103 |  |  |  | 5,867 |  |  |  | 307,970 |  |  |  | * |
General and administrative |  |  | 3,936,598 |  |  |  | 1,596,688 |  |  |  | 5,533,286 |  |  |  | 12 |
Professional fees |  |  | 682,525 |  |  |  | (286,758 | ) |  |  | 395,767 |  |  |  | 12 |
Litigation expense |  |  | - |  |  |  | 120,986 |  |  |  | 120,986 |  |  |  | * |
Production taxes and royalties |  |  | 876,503 |  |  |  | (875,248 | ) |  |  | 1,255 |  |  |  | 12 |
Development |  |  | 78,809 |  |  |  | 652,787 |  |  |  | 731,596 |  |  |  | 12 |
Gain on sale of equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | * |
Total operating expenses |  |  | 8,493,779 |  |  |  | (148,443 | ) |  |  | 8,345,336 |  |  |  |  |
Net loss from operations |  |  | (8,258,336 | ) |  |  | 148,443 |  |  |  | (8,109,893 | ) |  |  |  |
Earnings from equity method investees |  |  | (16,385 | ) |  |  | (146,970 | ) |  |  | (163,355 | ) |  |  | * |
Other income and (expense) |  |  | 60,490 |  |  |  | 124,668 |  |  |  | 185,158 |  |  |  | * |
Interest income |  |  | 3,054 |  |  |  | 144,615 |  |  |  | 147,669 |  |  |  | 12 |
Interest expense |  |  | (418,493 | ) |  |  | (557,968 | ) |  |  | (976,461 | ) |  |  | 12 |
Total other income (expenses) |  |  | (371,334 | ) |  |  | (435,655 | ) |  |  | (806,989 | ) |  |  |  |
Net loss |  |  | (8,629,670 | ) |  |  | (287,212 | ) |  |  | (8,916,882 | ) |  |  |  |
Non-controlling interest |  |  | (14,337 | ) |  |  | 29,802 |  |  |  | 15,465 |  |  |  | * |
Net loss attributable to AREC shareholders |  | $ | (8,644,007 | ) |  | $ | (257,410 | ) |  | $ | (8,901,417 | ) |  |  |  |
Income Statement for the Nine Months ended September 30, 2024 |  | As Reported |  |  | Adjustment |  |  | As Restated |  |  | Reference |
Coal Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  |
Metal recovery and sales |  |  | 187,502 |  |  |  | (99,960 | ) |  |  | 87,542 |  |  |  | * |
Service fee revenue |  |  | - |  |  |  | 99,960 |  |  |  | 99,960 |  |  |  | * |
Royalty income |  |  | 146,055 |  |  |  | - |  |  |  | 146,055 |  |  |  | * |
Total revenue |  |  | 333,557 |  |  |  | - |  |  |  | 333,557 |  |  |  |
Cost of coal sales and processing |  |  | 2,982,638 |  |  |  | (676,364 | ) |  |  | 2,306,274 |  |  |  | 12 |
Accretion |  |  | 744,877 |  |  |  | 8 |  |  |  | 744,885 |  |  |  | * |
Depreciation |  |  | 1,653,642 |  |  |  | (14,643 | ) |  |  | 1,638,999 |  |  |  | * |
Amortization of mining rights |  |  | 925,473 |  |  |  | 1,476 |  |  |  | 926,949 |  |  |  | * |
General and administrative |  |  | 7,937,647 |  |  |  | 7,023,836 |  |  |  | ######### |  |  |  | 12 |
Professional fees |  |  | 1,823,917 |  |  |  | (31,464 | ) |  |  | 1,792,453 |  |  |  | * |
Litigation expense |  |  | - |  |  |  | 240,658 |  |  |  | 240,658 |  |  |  | 8 |
Production taxes and royalties |  |  | 1,323,596 |  |  |  | (1,299,355 | ) |  |  | 24,241 |  |  |  | 12 |
Development |  |  | 2,996,583 |  |  |  | (1,560,609 | ) |  |  | 1,435,974 |  |  |  | 12 |
Gain on sale of equipment |  |  | (400,000 | ) |  |  | - |  |  |  | (400,000 | ) |  |  | * |
Total operating expenses |  |  | 19,988,373 |  |  |  | 3,683,543 |  |  |  | ######### |  |  |  |  |
Net loss from operations |  |  | (19,655,086 | ) |  |  | (3,683,273 | ) |  |  | ######### |  |  |  |  |
Earnings from equity method investees |  |  | (396,205 | ) |  |  | 1,490 |  |  |  | (394,715 | ) |  |  | * |
Other income and (expense) |  |  | 140,904 |  |  |  | 201,658 |  |  |  | 342,562 |  |  |  |  |
Interest income |  |  | 110,916 |  |  |  | 887,741 |  |  |  | 998,657 |  |  |  | 9 |
Interest expense |  |  | (2,109,896 | ) |  |  | (2,544,004 | ) |  |  | (4,653,900 | ) |  |  | 9 |
Total other income (expenses) |  |  | (2,254,281 | ) |  |  | (1,453,115 | ) |  |  | (3,707,396 | ) |  |  |  |
Net loss |  |  | (21,909,367 | ) |  |  | (5,136,388 | ) |  |  | ######### |  |  |  |  |
Non-controlling interest |  |  | 80,888 |  |  |  | - |  |  |  | 80,888 |  |  |  | * |
Net loss attributable to AREC shareholders |  | $ | (21,828,479 | ) |  | $ | (5,136,388 | ) |  | $ | ######### |  |  |  |  |
|  | Common |  |  |  |  |  | (As reported) |  |  |  |  |  | (Restated) |  |  |  |  |  |  |  |  |  |  |  | (As reported) |  |  |  |  |  | (Restated) |  |  |  |  |  |  |  |  |  |
|  | Stock |  |  |  |  |  | Additional |  |  |  |  |  | Additional |  |  | (As reported) |  |  |  |  |  | (Restated) |  |  | Non- |  |  |  |  |  | Non- |  |  | (As reported) |  |  |  |  |  | (Restated) |
|  | Par Value Shares |  |  | Amount |  |  | Paid-in Capital |  |  | Adjustments |  |  | Paid-in Capital |  |  | Accumulated Deficit |  |  | Adjustments |  |  | Accumulated Deficit |  |  | controlling interest |  |  | Adjustments |  |  | controlling interest |  |  | Total Deficit |  |  | Adjustments |  |  | Total Deficit |
Balance as of December 31, 2023 (1) |  |  | 76,247,370 |  |  | $ | 7,627 |  |  | $ | 178,910,546 |  |  |  | 2,842,715 |  |  | $ | 181,753,261 |  |  | $ | (178,694,329 | ) |  |  | (46,598,004 | ) |  | $ | (225,292,333 | ) |  |  | (1,473,852 | ) |  |  | - |  |  |  | (1,473,852 | ) |  | $ | 223,844 |  |  |  | (45,229,141 | ) |  |  | (45,005,297 | )
Exercise of cashless warrants |  |  | 871,620 |  |  |  | 87 |  |  |  | (87 | ) |  |  | - |  |  |  | (87 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Exercise of common stock options |  |  | 148,000 |  |  |  | 15 |  |  |  | 156,885 |  |  |  | (3 | ) |  |  | 156,882 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 156,900 |  |  |  | (3 | ) |  |  | 156,897 |
Issuance of common shares for consulting services |  |  | 30,000 |  |  |  | 3 |  |  |  | 43,797 |  |  |  | - |  |  |  | 43,797 |  |  |  | - |  |  |  | (43,797 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 43,800 |  |  |  | - |  |  |  | 43,800 |
Dividend-in-kind of Novustera, Inc. common stock to shareholders |  |  | - |  |  |  | - |  |  |  | (14,560,000 | ) |  |  | 14,560,000 |  |  |  | - |  |  |  | - |  |  |  | 13,198,212 |  |  |  | (1,361,788 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (14,560,000 | ) |  |  | 13,198,212 |  |  |  | (1,361,788 | )
Stock compensation - options |  |  | - |  |  |  | - |  |  |  | 560,393 |  |  |  | 425,739 |  |  |  | 986,132 |  |  |  | - |  |  |  | (560,393 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 560,393 |  |  |  | 425,739 |  |  |  | 986,132 |
Net loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,225,932 | ) |  |  | (715,430 | ) |  |  | (6,941,362 | ) |  |  | (79,760 | ) |  |  | - |  |  |  | (79,760 | ) |  |  | (6,225,932 | ) |  |  | (795,190 | ) |  |  | (7,021,122 | )
Balance as of March 31, 2024 (2) |  |  | 77,296,990 |  |  | $ | 7,732 |  |  | $ | 165,111,534 |  |  |  | 17,828,451 |  |  | $ | 182,939,985 |  |  | $ | (184,920,261 | ) |  |  | (48,675,222 | ) |  | $ | (233,595,483 | ) |  |  | (1,553,612 | ) |  |  | - |  |  |  | (1,553,612 | ) |  | $ | (19,800,995 | ) |  |  | (32,400,383 | ) |  |  | (52,201,378 | )
Exercise of cashless warrants |  |  | 30,799 |  |  |  | 3 |  |  |  | 32,336 |  |  |  | - |  |  |  | 32,336 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 32,339 |  |  |  | - |  |  |  | 32,339 |
Exercise of common stock options |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of common shares for consulting services |  |  | 72,500 |  |  |  | 7 |  |  |  | 99,768 |  |  |  | - |  |  |  | 99,768 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 99,775 |  |  |  | - |  |  |  | 99,775 |
Dividend-in-kind of Novustera, Inc. common stock to shareholders |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |
Stock compensation - options |  |  | - |  |  |  |  |  |  |  | 874,080 |  |  |  | 82,736 |  |  |  | 956,816 |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 874,080 |  |  |  | 82,736 |  |  |  | 956,816 |
Net loss |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | (8,644,007 | ) |  |  | (2,478,081 | ) |  |  | (11,122,088 | ) |  |  | 14,337 |  |  |  | - |  |  |  | 14,337 |  |  |  | (8,644,007 | ) |  |  | (2,463,744 | ) |  |  | (11,107,751 | )
Balance as of June 30, 2024 |  |  | 77,400,289 |  |  | $ | 7,742 |  |  | $ | 166,117,718 |  |  |  | 17,911,187 |  |  | $ | 184,028,905 |  |  | $ | (193,564,268 | ) |  |  | (51,153,303 | ) |  | $ | (244,717,571 | ) |  |  | (1,539,275 | ) |  |  | - |  |  |  | (1,539,275 | ) |  | $ | (27,438,808 | ) |  |  | (34,781,391 | ) |  |  | (62,220,199 | )
Stock compensation - options |  |  | - |  |  |  | - |  |  |  | 748,641 |  |  |  | - |  |  |  | 905,269 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | 748,641 |  |  |  | - |  |  |  | 748,641 |
Net loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,206,768 | ) |  |  | - |  |  |  | (8,901,417 | ) |  |  |  |  |  |  | - |  |  |  | (15,465 | ) |  |  | (9,206,768 | ) |  |  | - |  |  |  | (9,222,233 | )
Balance as of September 30, 2024 |  |  | 77,400,289 |  |  |  | 7,742 |  |  |  | 166,866,359 |  |  |  | 17,911,187 |  |  |  | 184,934,174 |  |  |  | (202,771,036 | ) |  |  | (51,153,303 | ) |  |  | (253,618,988 | ) |  |  | (1,539,275 | ) |  |  | - |  |  |  | (1,554,740 | ) |  |  | (35,896,935 | ) |  |  |  |  |  |  | (70,231,812 | )
| (1) | As restated in the 2024 Form 10-K
| (2) | As restated in the Form 10-Q for the quarter ended March 31, 2025
Statement of Cash flows for the nine months ended September 30, 2024 |  | As Reported |  |  | Adjustment |  |  | As Restated |  |  | Reference |
Cash Flows from Operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (21,909,637 | ) |  | $ | (5,136,118 | ) |  | $ | (27,045,755 | ) |  |  |
Depreciation expense |  |  | 1,653,642 |  |  |  | (14,643 | ) |  |  | 1,638,999 |  |  |  | 13 |
Amortization of mining rights |  |  | 925,473 |  |  |  | 1,476 |  |  |  | 926,949 |  |  |  | 13 |
Accretion expense |  |  | 744,877 |  |  |  | 8 |  |  |  | 744,885 |  |  |  | * |
Amortization of right-to-use assets |  |  | 525,592 |  |  |  | (525,592 | ) |  |  | - |  |  |  | * |
Amortization of finance right-to-use assets - related party |  |  | - |  |  |  | 252,594 |  |  |  | 252,594 |  |  |  | * |
Amortization of issuance costs and debt discount |  |  | 83,225 |  |  |  | - |  |  |  | 83,225 |  |  |  | * |
Investment in other entities - Related Parties, net |  |  | 396,204 |  |  |  | (1,490 | ) |  |  | 394,714 |  |  |  | * |
Allowance for losses on note receivable |  |  | - |  |  |  | 99,022 |  |  |  | 99,022 |  |  |  | * |
Gain on sale of equipment |  |  | (400,000 | ) |  |  | - |  |  |  | (400,000 | ) |  |  | * |
Noncash stock based compensation expense |  |  | 2,511,894 |  |  |  | 336,321 |  |  |  | 2,848,215 |  |  |  | 11 |
Issuance of common shares for services |  |  | 143,575 |  |  |  | - |  |  |  | 143,575 |  |  |  | * |
Unrealized gain on short-term investments |  |  | 4,973 |  |  |  | - |  |  |  | 4,973 |  |  |  | * |
Receivables |  |  | - |  |  |  | (85,991 | ) |  |  | (85,991 | ) |  |  | * |
Interest receivable |  |  | (85,991 | ) |  |  | 85,991 |  |  |  | - |  |  |  | * |
Inventories |  |  | (1,975,812 | ) |  |  | 1,145,814 |  |  |  | (829,998 | ) |  |  | 4 |
Prepaid expenses and other current assets |  |  | 1,650 |  |  |  | 9,818 |  |  |  | 11,468 |  |  |  | * |
Accounts payable |  |  | (1,609,584 | ) |  |  | 4,475,549 |  |  |  | 2,865,965 |  |  |  | 7 |
Accrued interest |  |  | 46,710 |  |  |  | (53,554 | ) |  |  | (6,844 | ) |  |  | * |
Accrued expenses |  |  | - |  |  |  | (183,568 | ) |  |  | (183,568 | ) |  |  | * |
Accounts payable related party |  |  | 2,318,696 |  |  |  | (1,787,562 | ) |  |  | 531,134 |  |  |  | 7 |
Due from related party |  |  | - |  |  |  | - |  |  |  | - |  |  |  | * |
Accrued interest on finance lease liability - related party |  |  | - |  |  |  | 89,999 |  |  |  | 89,999 |  |  |  | * |
Operating lease assets and liabilities, net |  |  | 5,375 |  |  |  | (1,475 | ) |  |  | 3,900 |  |  |  | * |
Operating lease assets and liabilities, net - related party |  |  | 428,761 |  |  |  | 183,744 |  |  |  | 612,505 |  |  |  | 7 |
Deferred finance lease payments |  |  | - |  |  |  | (249,835 | ) |  |  | (249,835 | ) |  |  |  |
Other Liabilities |  |  | 47,055 |  |  |  | (47,055 | ) |  |  | - |  |  |  | * |
Cash used in operating activities |  |  | (16,143,322 | ) |  |  | (1,406,547 | ) |  |  | (17,549,869 | ) |  |  |  |
Cash Flows from Investing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of property and equipment, net of capitalized interest income and (expense) |  |  | 166,229 |  |  |  | 2,081,135 |  |  |  | 2,247,364 |  |  |  | 6 |
Restricted investments purchased |  |  | - |  |  |  | (149,732,440 | ) |  |  | (149,732,440 | ) |  |  | 3 |
Restricted investments sold |  |  | - |  |  |  | (6,673 | ) |  |  | (6,673 | ) |  |  | * |
Proceeds from sale of equipment |  |  | 400,000 |  |  |  | - |  |  |  | 400,000 |  |  |  | * |
Proceeds from short-term investments, net |  |  | 1,191,608 |  |  |  | - |  |  |  | 1,191,608 |  |  |  | * |
Cash (used in) provided by investing activities |  |  | 1,757,837 |  |  |  | (147,657,978 | ) |  |  | (145,900,141 | ) |  |  |  |
Cash Flows from Financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from warrant conversions |  |  | 32,339 |  |  |  | (32,339 | ) |  |  | - |  |  |  | * |
Proceeds from convertible promissory note - related party |  |  | 894,172 |  |  |  | - |  |  |  | 894,172 |  |  |  | * |
Proceeds from long term debt |  |  | - |  |  |  | - |  |  |  | - |  |  |  | * |
Proceeds from tax exempt bonds, net |  |  | 149,719,203 |  |  |  | 5 |  |  |  | 149,719,208 |  |  |  | * |
Proceeds from the exercise of stock options and warrants |  |  | 156,900 |  |  |  | 32,336 |  |  |  | 189,236 |  |  |  | * |
Proceeds received from other financing obligations |  |  | 95,592 |  |  |  | (95,592 | ) |  |  | - |  |  |  | * |
Repayments of other financing obligation |  |  | (5,561,918 | ) |  |  | (175,381 | ) |  |  | (5,737,299 | ) |  |  | 10 |
Cash provided by financing activities |  |  | 145,336,288 |  |  |  | (270,971 | ) |  |  | 145,065,317 |  |  |  |  |
Use of Estimates | The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management bases its assumptions on historical experiences and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. In addition, management considers the basis and methodology used in developing and selecting these estimates, the trends in and amounts of these estimates, specific matters affecting the amount of and changes in these estimates, and any other matters related to these estimates, including significant issues concerning accounting principles and financial statement presentation. Such estimates and assumptions could change in the future as more information becomes known which could impact the amounts reported and disclosed herein. Significant estimates include, carrying amounts of long-lived assets, valuation assumptions for share-based payments, evaluation of debt modification accounting, effective borrowing rate determinations, analysis of fair value transferred upon debt extinguishment, legal claims and contingencies, valuation and calculation of measurements of income tax assets and liabilities.
Cash, Cash Equivalents and Restricted cash | Cash, Cash Equivalents and Restricted cash: Cash and cash equivalents include bank demand deposits and money market funds that invest primarily in U.S. government securities. Restricted cash and cash equivalents are held in trusts related to the Tax-Exempt Bonds and are restricted to withdrawal as required by the agreement entered into by the Company. The following table sets forth the total of cash, cash equivalents, and restricted cash reported in the consolidated balance sheets.
|  | September 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Cash and cash equivalents |  | $ | 2,081,780 |  |  | $ | 604,485 |
Restricted Cash |  |  | 4,618,695 |  |  |  | 3,508,338 |
Total cash and restricted cash presented in the consolidated statement of cash flows |  | $ | 6,700,475 |  |  | $ | 4,113,329 |
Related Party Policies | Related Party Policies: In accordance with FASB ASC 850 related parties are defined as either an executive, director or nominee, greater than 10% beneficial owner, and or immediate family member and affiliated businesses of any of the proceedings.
Property and Equipment | Property and Equipment: Property and Equipment are recorded at cost. For equipment, depreciation is calculated using the straight-line method over the estimated useful lives of the assets, generally ranging from five to twenty years. Construction in progress is related to the construction or development of leasehold improvements and equipment that have not yet been placed in service for our intended use. Construction in progress represents capital expenditures for direct costs of construction or acquisition and design fees incurred, and a proportional amount of bond interest income and expense for amounts capitalized directly related to the construction. Capitalization of these costs ceases and the construction in progress is transferred to the appropriate category of property, plant and equipment when substantially all the activities necessary to prepare the assets for their intended use are completed. Construction in progress is not depreciated. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is measured by comparison of the carrying amount to the future net undiscounted cash flows expected to be generated by the related assets. If these assets are determined to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount exceeds the fair market value of the assets. There was no impairment loss recognized during the periods ending September 30, 2025 and 2024. Costs related to maintenance and repairs which do not prolong the asset’s useful life are expensed as incurred.
Mine Development | Mine Development: Costs of developing new coal mines, including asset retirement obligation assets, are capitalized and amortized using the units-of-production method over estimated coal deposits or proven reserves. Costs incurred for the development and expansion of existing reserves are expensed as incurred. Coal Production and Holdings Costs: Coal production and holdings costs for coal mined and processed include direct labor, materials and utilities. Activities related to metal recovery are inherent in both direct coal labor and overhead labor and do not require additional variable costs. Asset Retirement Obligations (ARO) – Reclamation: At the time they are incurred, legal obligations associated with the retirement of long-lived assets are reflected at their estimated fair value, with a corresponding charge to mine development. Obligations are typically incurred when we commence development of underground and surface mines, and include reclamation of support facilities, refuse areas and slurry ponds or through acquisitions. Obligations are reflected at the present value of their future cash flows. We reflect accretion of the obligations for the period from the date they incurred through the date they are extinguished. The asset retirement obligation assets are amortized based on expected reclamation outflows over estimated recoverable coal deposit lives. We are using discount rates ranging from 6.16% to 7.22%, risk free rates ranging from 1.76% to 2.92% and inflation rate of 2%. Revisions to estimates are a result of changes in the expected spending estimate or the timing of the spending estimate associated with planned reclamation. Federal and State laws require that mines be reclaimed in accordance with specific standards and approved reclamation plans, as outlined in mining permits. Activities include reclamation of pit and support acreage at surface mines, sealing portals at underground mines, and reclamation of refuse areas and slurry ponds. We assess our ARO at events warrant to reflect revisions for permit changes, changes in our estimated reclamation costs and changes in the estimated timing of such costs. Management is currently in the process of assessing the ARO for the fiscal year and will include revisions if any upon completion of the assessment. The table below reflects the changes to our ARO for the nine months ended September 30, 2025 and 2024:
|  | September 30, 2025 |  |  | September 30,2024 |
Beginning Balance |  | $ | 22,279,905 |  |  | $ | 21,288,800 |
Accretion |  |  | 743,631 |  |  |  | 744,885 |
Ending Balance |  | $ | 23,023,536 |  |  | $ | 22,033,685 |
Accretion expense amounted to $247,877 and $247,992 for the three months ending September 30, 2025 and 2024, respectively. Accretion expense amounted to $743,631 and $744,885 for the nine months ending September 30, 2025 and 2024, respectively.
Revenue Recognition | Revenue Recognition: Revenue is recognized when performance obligations under the terms of a contract with our customers are satisfied; for all contracts this occurs when control of the promised goods have been transferred to our customers. For coal shipments to domestic and international customers via rail, control is transferred when the railcar is loaded. Our revenue is comprised of sales of mined coal, sales of recovered metals and service fees for processing coal. All the activity is undertaken in eastern Kentucky, Western West Virginia, and Southern Indiana. Revenue from metal recovery and sales are recognized when conditions within the contract or sales agreement are met including transfer of title. Revenue from coal processing and loading are recognized when services have been performed according to the contract in place. Our coal sales generally include 10 to 30-day payment terms following the transfer of control of the goods to the customer. We typically do not include extended payment terms in our contracts with customers. Our contracts with customers typically provide for minimum specifications or qualities of the coal we deliver. Variances from these specifications or quantities are settled by means of price adjustments. Generally, these price adjustments are settled within 30 days of delivery and are insignificant.
Income Taxes | Income Taxes: We file a consolidated federal income tax return with our subsidiaries. The provision for income taxes is computed by applying statutory rates to income before taxes. Income Taxes include U.S. federal and state income taxes currently payable and deferred income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period of enactment. Deferred income tax expense represents the change during the year in the deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Management believes that the Company’s income tax filing positions will be sustained on audit or any potential audit adjustments would be offset by the utilization of the Company’s unrecognized net operating loss carryforwards. Therefore, no reserve for uncertain income tax positions has been recorded. The Company’s policy for recording interest and penalties, if any, associated with income tax examinations will be to record such items as a component of income taxes.
Fair Value | Fair Value: The Company follows the provisions of Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) Topic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), which defines fair value, establishes a framework for measuring fair value in GAAP and requires certain disclosures about fair value measurements. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. Note 3 presents the Company’s financial assets or liabilities measured at fair value as of September 30, 2025 and December 31, 2024. The carrying amounts of the Company’s cash equivalents, accounts receivable, accounts payable, and accrued expenses approximate their fair value at September 30, 2025 and December 31, 2024 due to their short-term nature.
Leases | Leases: The Company reviews all arrangements for potential leases, and at inception, determines whether a lease is an operating or finance lease. Lease assets and liabilities, which generally represent the present value of future minimum lease payments over the term of the lease, are recognized as of the commencement date. Leases with an initial lease term of twelve months or less are classified as short-term leases and are not recognized in the balance sheets unless the lease contains a purchase option that is reasonably certain to be exercised. Lease terms, discount rate, variable lease costs and future minimum lease payment determinations require the use of judgment and are based on the facts and circumstances related to the specific lease. Lease terms are generally based on their initial non-cancelable terms, unless there is a renewal option that is reasonably certain to be exercised. Various factors, including economic incentives, intent, past history and business needs are considered to determine if a renewal option is reasonably certain to be exercised. The implicit rate in a lease agreement is used when it can be determined to value the lease obligation. Otherwise, the Company’s incremental borrowing rate, which is based on information available as of the lease commencement date, including applicable lease terms and the current economic environment, is used to determine the value of the lease obligation.
Allowance For Doubtful Accounts | Allowance For Doubtful Accounts: The Company recognizes an allowance for losses on trade and other accounts receivable in an amount equal to the estimated probable losses net of recoveries. The current expected credit loss model requires the recognition of lifetime expected credit losses at each reporting date, considering past events, current conditions, and reasonable forecasts. In assessing the credit quality of our portfolio, management utilizes a provision matrix that classifies trade receivables by customer type and age of receivable. Government and education sector receivables carry a low risk, while a higher risk is attributed to the remaining receivables as their aging progresses. For receivables with questionable collectability, a specific reserve is assigned. The estimated credit losses are a reflection of these factors, with the matrix applying percentages to the receivables based on their risk profile, adjusted for current and expected future conditions. The allowance for notes receivable was $0 and $99,022 as of September 30, 2025 and December 31, 2024, respectively. The note receivables have collateral in certain mining permits which are strategic to our subsidiary, Knott County Coal (KCC). The timing of payment on the note is uncertain resulting in a full allowance for the note.
Inventory | Inventory: Inventory consists of mined coal and is stated at the lower of cost (first in, first out method) or net realizable value.
Stock-based Compensation | Stock-based Compensation: Stock-based compensation to employees is accounted for under ASC 718, Compensation-Stock Compensation. Stock-based compensation expense related to stock awards granted to an employee is recognized based on the grant-date estimated fair values of the awards using the Black Scholes option pricing model (“Black Scholes”). The value is recognized as expense ratably over the requisite service period, which is generally the vesting term of the award. We adjust the expense for actual forfeitures as they occur. Stock-based compensation expense is classified in the accompanying consolidated statements of operations based on the function to which the related services are provided. Black-Scholes requires a number of assumptions, of which the most significant are expected volatility, expected option term (the time from the grant date until the options are exercised or expire) and risk-free rate. Expected volatility is determined using the historical volatility for the Company. The risk-free interest rate is based on the yield of US treasury government bonds with a remaining term equal to the expected life of the option. Expected dividend yield is zero because we have never paid cash dividends on common shares, and we do not expect to pay any cash dividends in the foreseeable future.
Earnings Per Share | Earnings Per Share: The Company’s basic earnings per share (EPS) amounts have been computed based on the average number of shares of common stock outstanding for the period and include the effect of any participating securities as appropriate. Diluted EPS includes the effect of the Company’s outstanding stock options, restricted stock awards, restricted stock units and performance-based stock awards if the inclusion of these items is dilutive.
Segment Information | Segment Information: The Company’s operations include corporate and three operating segments. The Company’s Chief Executive Officer, as its chief operating decision maker (“CODM”), manages and allocates resources to the operations of the Company on a consolidated basis. The CODM assesses performance and allocates resources based on the Company’s consolidated statements of operations and key components and processes of the Company’s operations are managed centrally. Segment asset information is not used by the CODM to allocate resources. This enables our Chief Executive Officer to assess our overall level of available resources and determine how best to deploy these resources across projects to monitor and evaluate overall company performance, allocating resources, and establishing management compensation in line with our long-term company-wide strategic goals.
New Accounting Pronouncements | New Accounting Pronouncements: Management has determined that the impact of the following recent FASB pronouncements will not have a material impact on the financial statements. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03 Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation, amortization and depletion expenses for each caption on the statement of operations where such expenses are included. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. The Company is currently evaluating the provisions of this guidance and assessing the potential impact on the Company’s financial statement disclosures. In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07 - Segment Reporting (ASC 280): Improvements to Reportable Segment Disclosures, which enables investors to better understand an entity’s overall performance and assess potential future cash flows through improved reportable segment disclosure requirements. The amendments enhance disclosures about significant segment expenses, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. ASU 2023-07 is effective for annual periods beginning after December 15, 2023. The Company adopted ASU No. 2023-07 on December 31, 2024. The adoption of the standard did not result in any significant disclosure changes in the Notes to the Consolidated Financial Statements. No other new accounting pronouncements recently adopted or issued had or are expected to have a material impact on the consolidated financial statements.

X
- References No definition available. + Details
Name: | arec_AllowanceForDoubtfulAccountsPolicyTextBlock
Namespace Prefix: | arec_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | arec_GoingConcernPolicyTextBlock
Namespace Prefix: | arec_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | arec_RelatedPartyPoliciesPolicyTextBlock
Namespace Prefix: | arec_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | arec_RestatementOfPreviouslyIssuedFinancialStatementsPolicyTextBlock
Namespace Prefix: | arec_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4 + Details
Name: | us-gaap_BasisOfAccountingPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-1 + Details
Name: | us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 + Details
Name: | us-gaap_EarningsPerSharePolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities. + References No definition available. + Details
Name: | us-gaap_FairValueMeasurementPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-20 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-19 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482525/740-10-45-25 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-17 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482525/740-10-45-28 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482765/220-10-50-1 + Details
Name: | us-gaap_IncomeTaxPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483080/330-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 912 -SubTopic 330 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478411/912-330-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483080/330-10-50-4 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Subparagraph (a) -SubTopic 10 -Topic 270 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482989/270-10-45-6 + Details
Name: | us-gaap_InventoryPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for leasing arrangement entered into by lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-1 + Details
Name: | us-gaap_LesseeLeasesPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 10 -Name Accounting Standards Codification -Section 05 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483044/730-10-05-1 + Details
Name: | us-gaap_ResearchAndDevelopmentExpensePolicy
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 + Details
Name: | us-gaap_RevenueRecognitionPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for segment reporting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 47 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-47 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 54 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-54 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 36 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-36 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 47 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-47 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-29 + Details
Name: | us-gaap_SegmentReportingPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(v) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(2)(ii) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479953/718-10-S50-5 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479953/718-10-S50-3 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479953/718-10-S50-4 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479953/718-10-S50-2 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.C.Q3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.1.Q5) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.3.Q2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.2.Q6) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/718/tableOfContent Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-9 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482836/275-10-55-6 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-6 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1 + Details
Name: | us-gaap_UseOfEstimates
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration