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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	6 Months Ended
	Jan. 22, 2019	Dec. 31, 2019	Jun. 30, 2020	Jun. 30, 2020
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			$ 708	$ 708
Unrealized mark to market gain			$ 384
Unrealized mark to market loss				$ 759