CASH AND RESTRICTED CASH

12 Months Ended

Dec. 31, 2022

Cash and Cash Equivalents [Abstract]

CASH AND RESTRICTED CASH

NOTE 5: CASH AND RESTRICTED CASH

Cash and restricted cash are as follows:

	December 31, 2022		December 31, 2021
Cash on hand	$	-	$	646
Bank balances		1,312		10,249
Bank balances – discontinued operations		-		45,434
Restricted cash – discontinued operations		-		114,199
Total	$	1,312	$	170,528

ASU 2016-18, “Statements of Cash Flows” (Topic 230) was adopted by the Company in 2017. In accordance with this standard, restricted cash and restricted cash equivalents is included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the Statements of Cash Flows. During the years ended December 31, 2022 and 2021 there were no cash equivalents.