DIGITAL ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of digital assets

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	98,862		$	–
Received as revenue		6,490,552			–
Paid as expense		(6,552,995	)		–
Digital assets purchased / exchanged		2			–
Impairment loss of digital assets		(4,063	)		–
Loss on sale, use or exchange of digital assets		(18,556	)		–
Digital assets at end of the period, net	$	13,802		$	–

Loss on sale, use or exchange of digital assets for the nine months ended September 30, 2022 was $18,556, arising from exchange of the digital assets and digital assets payments for expenses.

The following tables presents additional information about the Company’s individual digital asset for the period, as indicated, “All Other” category includes OEC Token (“OKT”) and OEB Token (“OEB”):

Binance USD (“BUSD”)

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	–		$	–
Received as revenue		4,449,010			–
Paid as expense		(4,443,850	)		–
Digital assets purchased / exchanged		(100	)		–
Digital assets at end of the period, net	$	5,060		$	–

Tether (“USDT”)

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	340		$	–
Received as revenue		1,946,160			–
Paid as expense		(1,945,540	)		–
Digital assets at end of the period, net	$	960		$	–

Binance Coin (“BNB”)

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	94,848		$	–
Received as revenue		95,382			–
Paid as expense		(163,578	)		–
Impairment loss of digital assets		(1,441	)		–
Loss on sale, use or exchange of digital assets		(18,554	)		–
Digital assets at end of the period, net	$	6,657		$	–

Ethereum (“ETH”)

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	3,669		$	–
Received as revenue		–			–
Paid as expense		–			–
Impairment loss of digital assets		(2,606	)		–
Loss on sale, use or exchange of digital assets		–			–
Digital assets at end of the period, net	$	1,063		$	–

Polygon (“MATIC”)

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	–		$	–
Received as revenue		–			–
Paid as expense		(27	)		–
Digital assets purchased / exchanged		102
Impairment loss of digital assets		(13	)		–
Loss on sale, use or exchange of digital assets		(2	)		–
Digital assets at end of the period, net	$	60		$	–

All Other

	For the Nine Months Ended September 30,
	2022			2021
Digital assets at beginning of the period, net	$	5		$	–
Received as revenue		–			–
Paid as expense		–			–
Impairment loss of digital assets		(3	)		–
Loss on sale, use or exchange of digital assets		–			–
Digital assets at end of the period, net	$	2		$	–

The following table summarizes the Company’s digital asset holdings as of:

	As of September 30, 2022		As of December 31, 2021
Binance USD (“BUSD”)	$	5,060	$	–
Tether (“USDT”)		960		340
Binance Coin (“BNB”)		6,657		94,848
Ethereum (“ETH”)		1,063		3,669
Polygon (“MATIC”)		60		–
OEC Token (“OKT”)		1		4
OEB Token (“OKB”)		1		1
Total digital assets, net	$	13,802	$	98,862