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FAIR VALUE MEASUREMENT (Tables)

9 Months Ended

Sep. 30, 2021

Fair Value Disclosures [Abstract]

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS

The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020:

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS 

		September 30, 2021
		Level 1				Level 2				Level 3				Total
Liabilities:
Warrant derivative liabilities		$	—			$	—			$	17,942,020			$	17,942,020
Contingent consideration promissory notes and earn-out agreement			—				—				5,244,400				5,244,400
		$	—			$	—			$	23,186,420			$	23,186,420

December 31, 2020

Level 1

Level 2

Level 3

Total

Liabilities:

Warrant derivative liabilities

$

—

$

—

$

—

$

—

Contingent consideration promissory note

—

—

—

—

$

—

$

—

$

—

$

—

SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS

The following table represents the change in Level 3 tier value measurements for the nine months ended September 30, 2021:

SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS 

		Contingent Consideration Promissory Note				Warrant Derivative Liabilities
Balance, December 31, 2020		$	—			$	—
Issuance of detachable warrants in the January 14, 2021 Offering			—				21,922,158
Issuance of detachable warrants in the February 1, 2021 Offering			—				27,476,352
Issuance of detachable pre-funded warrants in the January 14, 2021 Offering			—				378,615
Issuance of detachable pre-funded warrants in the February 1, 2021 Offering			—				1,438,934
Transition of derivative warrant liability to equity on pre-funded warrants			—				—
Change in fair value of warrant derivative liabilities			—				(24,552,257	)
Balance, March 31, 2021			—				26,663,802
Issuance of contingent consideration promissory note - Nobility Healthcare Division Acquisition			350,000				—
Change in fair value of financial instruments			—				2,863,422
Balance, June 30, 2021		$	350,000			$	29,527,224
Issuance of contingent consideration promissory note - Nobility Healthcare Division Acquisition			650,000				—
Issuance of contingent consideration earn-out agreement - TicketSmarter Acquisition			4,244,400				—
Change in fair value of financial instruments							(11,585,204	)
Balance, September 30, 2021		$	5,244,400			$	17,942,020

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- References

No definition available.

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- Definition

Tabular disclosure of financial instrument classified as a derivative asset (liability) after deduction of derivative liability (asset) using recurring unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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