PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Summary of Property and Equipment, Net

Property and equipment, net consisted of the following at September 30, 2021 and December 31, 2020:

$ in thousands	Estimated Useful Lives		September 30, 2021			December 31, 2020
Plant infrastructure		15 -39 years	$	34,273		$	33,944
Miners		5 years		36,779			10,236
Miner facility infrastructure		15 years		14,787			8,791
Land		N/A		300			300
Equipment		5 years		948			211
Software		3 years		1,130			66
Coal ash impoundment		4 years		2,135			2,135
Construction in process		N/A		6,869			3,989
Miner deposits		N/A		38,467			5,959
				135,688			65,631
Less: Accumulated depreciation				(14,156	)		(8,986	)
			$	121,532		$	56,645

Property and equipment, net consisted of the following at December 31:

	Estimated Useful Lives		2020			2019
Plant infrastructure		15 – 39 years	$	33,944		$	31,387
Miners		5 years	$	10,236			—
Miner Facility		15 years		8,791			—
Land		N/A		300			300
Equipment		5 years		211			206
Software		3 years		66			66
Coal ash impoundment		4 years		2,135			2,135
Construction in process		N/A		3,989			7,392
				59,672			41,486
Less: Accumulated depreciation				(8,986	)		(4,422	)
			$	50,686		$	37,064