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v3.23.1

Discontinued Operations and Assets Held for Sale (Tables) | 3 Months Ended
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Mar. 31, 2023
Discontinued Operations and Assets Held for Sale [Abstract] |
Schedule of operations of cards plus and multipay |
|  | Three Months Ended March 31, |
Discontinued Operations |  | 2023 |  |  | 2022 |
Discontinued Operations Total Revenues, net |  | $ | 14,095 |  |  | $ | 442,310 |
Operating Expenses: |  |  |  |  |  |  |  |
Cost of sales |  |  | - |  |  |  | 183,524 |
General and administrative |  |  | 12,268 |  |  |  | 285,383 |
Impairment loss |  |  | - |  |  |  | 143,703 |
Depreciation and amortization |  |  | 3,909 |  |  |  | 28,202 |
Total operating expenses |  |  | 16,177 |  |  |  | 640,812 |
Loss from operations |  |  | (2,082 | ) |  |  | (198,502 | )
Other Income (Expense): |  |  |  |  |  |  |  |
Other income |  |  | 224 |  |  |  | 3,695 |
Interest expense, net |  |  | - |  |  |  | (364 | )
Other income, net |  |  | 224 |  |  |  | 3,331 |
Loss before income taxes |  |  | (1,858 | ) |  |  | (195,171 | )
Income tax expense |  |  | (397 | ) |  |  | (1,349 | )
Loss from discontinued operations |  | $ | (2,255 | ) |  | $ | (196,520 | )
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
Cards Plus |  |  |  |  |  |
Total Revenues, net |  | $ | - |  |  | $ | 373,158 |
Operating Expenses: |  |  |  |  |  |  |  |
Cost of sales |  |  | - |  |  |  | 183,524 |
General and administrative |  |  | - |  |  |  | 155,310 |
Impairment loss |  |  | - |  |  |  | 143,703 |
Depreciation and amortization |  |  | - |  |  |  | 21,230 |
Total operating expenses |  |  | - |  |  |  | 503,767 |
Loss from operations |  |  | - |  |  |  | (130,609 | )
Other Income (Expense): |  |  |  |  |  |  |  |
Other income (expense), net |  |  | - |  |  |  | 3,348 |
Interest expense, net |  |  | - |  |  |  | (364 | )
Other income, net |  |  | - |  |  |  | 2,984 |
Loss before income taxes |  |  | - |  |  |  | (127,625 | )
Income tax expense |  |  | - |  |  |  | 4,681 |
Loss from discontinued operations |  | $ | - |  |  | $ | (122,944 | )
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
MultiPay |  |  |  |  |  |
Total Revenues, net |  | $ | 14,095 |  |  | $ | 69,152 |
Operating Expenses: |  |  |  |  |  |  |  |
General and administrative |  |  | 12,268 |  |  |  | 130,073 |
Depreciation and amortization |  |  | 3,909 |  |  |  | 6,972 |
Total operating expenses |  |  | 16,177 |  |  |  | 137,045 |
Loss from operations |  |  | (2,082 | ) |  |  | (67,893 | )
Other Income: |  |  |  |  |  |  |  |
Other income |  |  | 224 |  |  |  | 347 |
Other income |  |  | 224 |  |  |  | 347 |
Loss before income taxes |  |  | (1,858 | ) |  |  | (67,546 | )
Income tax expense |  |  | (397 | ) |  |  | (6,030 | )
Loss from discontinued operations |  | $ | (2,255 | ) |  | $ | (73,576 | )
Schedule of operations assets and liabilities have been reclassified |
|  | March 31, 2023 (unaudited) |  |  | December 31, 2022 |
Discontinued Operations Current Assets: |  |  |  |  |  |
Cash |  | $ | 3,025 |  |  | $ | 2,703 |
Accounts receivable, net |  |  | 61,646 |  |  |  | 105,194 |
Other current assets |  |  | - |  |  |  | 10,562 |
Current assets held for sale |  |  | 64,671 |  |  |  | 118,459 |
Noncurrent Assets: |  |  |  |  |  |  |  |
Property and equipment, net |  |  | 23,685 |  |  |  | 27,595 |
Noncurrent assets held for sale |  |  | 23,685 |  |  |  | 27,595 |
Total assets held for sale |  | $ | 88,356 |  |  | $ | 146,054 |
Current Liabilities: |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 17,795 |  |  | $ | 13,759 |
Total liabilities held for sale |  | $ | 17,795 |  |  | $ | 13,759 |
Schedule of cash flow activity related to discontinued operations |
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |  |  |  |
Net income loss |  | $ | (2,255 | ) |  | $ | (196,520 | )
Adjustments to reconcile net income loss with cash flows from operations: |  |  |  |  |  |  |  |
Depreciation and amortization expense |  |  | 3,909 |  |  |  | 28,202 |
Impairment of intangible assets |  |  | - |  |  |  | 143,703 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |
Accounts receivable |  |  | 41,987 |  |  |  | (27,464 | )
Net investment in direct financing lease Leases |  |  | - |  |  |  | 28,271 |
Other current assets |  |  | 10,562 |  |  |  | (351 | )
Inventory |  |  | - |  |  |  | (227,669 | )
Accounts payable and accrued expenses |  |  | 4,036 |  |  |  | 285,949 |
Deferred revenue |  |  | - |  |  |  | (4,872 | )
Adjustments relating to discontinued operations |  |  | 60,494 |  |  |  | 225,769 |
Net cash flows from discontinued operations |  | $ | 58,239 |  |  | $ | 29,249 |

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