XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.22.2.2

FAIR VALUE MEASUREMENT (Tables) | Sep. 30, 2022
--- | ---
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, 2022 and December 31, 2021: SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | September 30, 2022 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liabilities |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Contingent consideration promissory notes and contingent consideration earn-out agreement |  |  | — |  |  |  | — |  |  |  | 1,091,821 |  |  |  | 1,091,821 |
Liabilities, fair value |  | $ | — |  |  | $ | — |  |  | $ | 1,091,821 |  |  | $ | 1,091,821 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | December 31, 2021 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liabilities |  | $ | — |  |  | $ | — |  |  | $ | 14,846,932 |  |  | $ | 14,846,932 |
Contingent consideration promissory notes and contingent consideration earn-out agreement |  |  | — |  |  |  | — |  |  |  | 967,212 |  |  |  | 967,212 |
Liabilities, fair value |  | $ | — |  |  | $ | — |  |  | $ | 15,814,144 |  |  | $ | 15,814,144 |
SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS | The following table represents the change in Level 3 tier value measurements for the periods ended September 30, 2022: SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS
|  | Contingent Consideration Promissory Notes |  |  | Warrant Derivative Liabilities |
Balance, December 31, 2021 |  | $ | 967,212 |  |  | $ | 14,846,932 |
Issuance of contingent consideration promissory note - Revenue Cycle Management Segment Acquisition |  |  | 750,000 |  |  |  | — |
Issuance of contingent consideration promissory note - Revenue Cycle Management Segment Acquisition |  |  | 105,000 |  |  |  | — |
Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions |  |  | (116,198 | ) |  |  | — |
Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions |  |  | 56,050 |  |  |  | — |
Change in fair value of warrant derivative liabilities |  |  | — |  |  |  | (148,171 | )
Balance, March 31, 2022 |  | $ | 1,762,064 |  |  | $ | 14,698,761 |
Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions |  |  | (100,624 | ) |  |  | — |
Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions |  |  | (542,096 | ) |  |  | — |
Change in fair value of warrant derivative liabilities |  |  | — |  |  |  | (5,413,618 | )
Balance, June 30, 2022 |  | $ | 1,119,344 |  |  | $ | 9,285,143 |
Principal payments on contingent consideration promissory notes – Revenue Cycle Management Acquisitions |  |  | (166,400 | ) |  |  | — |
Change in fair value of contingent consideration promissory notes - Revenue Cycle Management Acquisitions |  |  | 138,877 |  |  |  | — |
Change in fair value of warrant derivative liabilities |  |  | — |  |  |  | (1,164,849 | )
Gain on extinguishment of warrant derivative liabilities |  |  | — |  |  |  | (3,624,794 | )
Issuance of common stock through warrant exchange agreement |  |  | — |  |  |  | (4,495,500 | )
Balance, September 30, 2022 |  | $ | 1,091,821 |  |  | $ | — |

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration