ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

Major classes of assets and liabilities consist of the following:

$ in thousands	September 30, 2023		December 31, 2022
Assets:
Accounts receivable	$	472	$	3,996
Prepaid expenses and other current assets	178		1,253
Current assets held for sale	650		5,249
Property and equipment, net	—		743
Other assets	457		481
Long-term assets held for sale	457		1,224
Loss on classification to held for sale	(600)		—
Assets held for sale	507		6,473
Liabilities:
Accounts payable	64		191
Accrued expenses	803		3,351
Current liabilities held for sale	867		3,542
Other long-term liabilities	—		432
Long-term liabilities held for sale	—		432
Liabilities held for sale	$	867	$	3,974

Financial results from discontinued operations consist of the following:

	Three Months Ended September 30,				Nine Months Ended September 30,
$ in thousands	2023		2022		2023		2022
Revenue	$	378	$	7,474	$	4,223	$	24,387
Cost of revenue - services and other (exclusive of depreciation and amortization)	(957)		(3,660)		(4,425)		(11,304)
Depreciation and amortization	—		(324)		—		(979)
Selling, general and administrative	(1,353)		(2,451)		(3,265)		(7,831)
Merger and other costs	(154)		(242)		(684)		(940)
Gain on asset disposal	—		—		4,162		—
Loss on assets classified as held for sale	1,135		—		(600)		—
Other (loss) income, net	(127)		18		(107)		36
Pretax income from discontinued operations	(1,078)		815		(696)		3,369
Provision for income taxes	—		79		—		162
(Loss) income from discontinued operations, net of tax	$	(1,078)	$	736	$	(696)	$	3,207

The table below provides a summary of the Property Plant & Equipment, net categories of the South Carolina Assets & Liabilities Held for Sale:

$ in thousands	September 30, 2023
Miner facility infrastructure	$	18,320
Land	975
Long-term Assets Held for Sale	$	19,295
Accounts Payable	$	865
Current Liabilities Held for Sale	$	865