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Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.

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FAIR VALUE MEASUREMENTS (Details Narrative) - CleanSpark [Member] - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mark to market adjustment			$ (1,100)
Warrant 1 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant term		5 years
Number of shares called by warrant		50,000
Warrant exercise price		$ 16.00
Warrant 2 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant term		5 years
Number of shares called by warrant		50,000
Warrant exercise price		$ 20.00
Common Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of shares converted		175,000
Reverse stock split	10:1 reverse stock split
Estimated fair value			324
Common Stock [Member] \| Other Expense (Income) [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Mark to market adjustment			$ (1,100)