INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of deferred tax assets and liabilities

Components of the Company's deferred tax assets and liabilities as of June 30, 2023 and December 31, 2022, are as follows:

Deferred Tax Assets and Liabilities
	June 30, 2023		December 31, 2022
Deferred Tax Assets:
Deferred contract revenue	$	—	$	1,230,985
Net operating loss carryforwards	217,430		7,027,439
Capital loss carryforward	—		92,418
Other	—		338
Sub-total	$	217,430	$	8,351,180
Valuation allowance	—		(5,168,148)
Sub-total	$	217,430	$	3,183,032
Deferred Tax Liabilities:
Cost recovery of leased and fixed assets	$	—	$	(4,386,744)
Other	—		(88,588)
Sub-total	$	—	$	(4,475,332)
Total net deferred tax asset (liability)	$	217,430	$	(1,292,300)

Deferred Tax Assets and Liabilities - Held-For-Sale
	June 30, 2023
Deferred Tax Assets:
Deferred contract revenue	$	1,146,872
Net operating loss carryforwards	7,230,269
Capital loss carryforward	92,418
Other	324
Sub-total	$	8,469,883
Valuation allowance	(4,027,069)
Sub-total	$	4,442,814
Deferred Tax Liabilities:
Cost recovery of leased and fixed assets	$	(4,908,800)
Other	(97,445)
Sub-total	$	(5,006,245)
Total net deferred tax liability(1)	$	(563,431)
(1) The deferred tax liability is recorded within certain parent entities that are not part of the disposal group, however, because the liability was generated from the operations of the disposal group, the Company has included it within liabilities held-for-sale on the Consolidated Balance Sheet.

Schedule of Components of income tax expense

The components of income tax expense (benefit) include the following for the periods presented:

Components of Income Tax Expense (Benefit)
	For the Three Months Ended				For the Six Months Ended
	June 30, 2023		June 30, 2022		June 30, 2023		June 30, 2022
Current tax expense
Federal	$	2,282	$	104,579	$	8,432	$	210,147
State (net of federal tax expense)	343		52,298		1,269		97,774
Total current tax expense	$	2,625	$	156,877	$	9,701	$	307,921
Deferred tax expense (benefit)
Federal	$	(803,525)	$	13,358	$	(803,124)	$	72,782
State (net of federal tax expense)	(131,179)		2,851		(143,175)		15,640
Total deferred tax expense (benefit)	$	(934,704)	$	16,209	$	(946,299)	$	88,422
Total income tax expense (benefit), net	$	(932,079)	$	173,086	$	(936,598)	$	396,343