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2. Basis of Presentation and Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Schedule of entities

The accompanying consolidated financial statements include the accounts of the following entities:

Name of entity		State of Incorporation		Relationship
Black Ridge Oil and Gas, Inc.		Nevada		Parent
Black Ridge Acquisition Corp.		Delaware		Subsidiary(1)

⁽¹⁾Wholly-owned subsidiary through October 10, 2017, the date of BRAC’s IPO, following which it is consolidated as a variable interest entity.

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- Definition

A tabular presentation of the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates, as prescribed by the SEC. It reflects specified information about ownership, financial results from, and financial position in such entities. Includes the tabular presentations that disaggregate investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates.

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