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ASSETS HELD FOR SALE (Tables) | 6 Months Ended
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Jun. 30, 2023
Property, Plant and Equipment [Abstract] |
Schedule of Consideration Received For Facility And Equipment | Consideration received for the Facility and equipment as of June 30, 2023 are as follows:
Date | Consideration | Fair Value of Consideration
March 1, 2023 | Cash | $ | 6,000,000 |
March 31, 2023 | Cash | 5,000,000 |
April 6, 2023 (modified April 21, 2023) | Restricted shares of ABTC common stock (10,000,000 shares) | 9,000,000 |
April 21, 2023 | Cash | 7,000,000 |
May 12, 2023 | Cash | 1,000,000 |
May 12, 2023 | Restricted shares of ABTC common stock (1,000,000 shares) | 365,000 |
May 22, 2023 | Cash - Extension Fee | 250,000 |
May 22, 2023 | Cash | 2,000,000 |
June 30, 2023 | ABTC common shares returned in lieu of escrowed funds (1,923,077 shares) | $ | (1,500,000) |
Total Consideration |  | $ | 29,115,000 |
Schedule of Assets Held for Sale | Assets held for sale at June 30, 2023 and December 31, 2022 include:
| June 30, 2023 | December 31, 2022
Right of use lease asset, net of amortization | $ | — |  | $ | 15,709,039 |
Lease intangible, net of amortization | — |  | 3,501,939 |
Building, land and improvements | 20,638,942 |  | — |
Deposits | — |  | 1,250,000 |
Property, plant and equipment | — |  | 710,563 |
Construction in progress | — |  | 513,324 |
Total assets held for sale | $ | 20,638,942 |  | $ | 21,684,865 |
Schedule of Liabilities Held for Sale | Liabilities held for sale at June 30, 2023 and December 31, 2022 include:
| June 30, 2023 | December 31, 2022
Deferred proceeds and gains on sale of Facility and related equipment | $ | 27,803,564 |  | $ | — |
Right of use lease liability | — |  | 12,021,566 |
Total liabilities held for sale | $ | 27,803,564 |  | $ | 12,021,566 |

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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3 + Details
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