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Schedule of Allocation of Purchase Price to Net Assets Acquired (Details) | May 03, 2023 USD ($)
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Purchase Price Allocation |  |
Cash and cash equivalents | $ 42,360 |
Accounts receivable | 8,014 |
Prepaid expenses | 63,795 |
Mining equipment | 18,140,874 | [1]
Deposits on mining equipment | 2,928,138 |
Accounts payable and accrued expenses | (3,352,389) |
Secured convertible debentures | (1,981,000) |
SBA loan payable | (150,000) |
Share issuance liability | (529,638) |
Net assets acquired | $ 15,170,154 |
[1] | In accordance with GAAP for asset acquisitions, the excess purchase price over the fair value of the acquired assets and liabilities was ascribed to the property and equipment acquired. See Note 4 below for additional discussion of the subsequent impairment recognized.

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