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ASSETS HELD FOR SALE (Tables)

6 Months Ended

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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Consideration Received For Facility And Equipment

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Disclosure of Liabilities Held-for-Sale

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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).

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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

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