SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Property and Equipment, Net

Asset Class	Estimated Useful Lives
Plant infrastructure	10 years
Miners	3 years
Miner facility infrastructure	10 years
Equipment	5 years
Software	3 years

Property and equipment, net consisted of the following:

$ in thousands	Estimated Useful Lives	December 31, 2023		December 31, 2022
Plant infrastructure	10 years	$	1,367	$	—
Miners	3 years	32,195		81,979
Miner facility infrastructure	10 years	8,154		14,203
Land	N/A	7,679		8,460
Equipment	5 years	45		45
Construction in process	N/A	6,229		18,349
Miner deposits	N/A	—		7,381
		55,669		130,417
Less: Accumulated depreciation		(10,574)		—
		$	45,095	$	130,417

Schedule of Digital Assets

Digital Assets at December 31, 2022	348
Revenues from digital asset production	24,238
Sale of digital assets	(24,239)
Digital Assets at December 31, 2023	347