VARIABLE INTEREST ENTITIES AND VOTING INTEREST ENTITIES (Tables)

9 Months Ended

Sep. 30, 2024

DVSL ComputeCo, LLC [Member]

Schedule of Variable Interest Entities of Assets and Liabilities

The carrying amount of the assets and liabilities was as follows for DVSL:

(Dollars in thousands)	September 30, 2024		December 31, 2023
Current assets:
Cash and restricted cash	$	3,693	$	2,275
Accounts receivable, net (allowance for expected credit losses $367 and $0 as of September 30, 2024 and December 31, 2023)		751		1,201
Other receivable, related party		397		185
Prepaids and other current assets		45		-
Total current assets		4,886		3,661
Other assets- long term, related party		2,452		2,172
Operating lease right-of-use assets		85		90
Property, plant, and equipment		12,970		13,712
Total assets	$	20,393	$	19,635
Current liabilities:
Due to intercompany	$	20	$	-
Accrued expense		1,509		677
Customer deposits-current		1,410		-
Operating lease liability		7		7
Total current liabilities		2,946		684
Operating lease liability		78		83
Customer deposits- long term		-		1,190
Other liabilities, related party		224		224
Total liabilities	$	3,248	$	2,181

DV ComputeCo, LLC [Member]

Schedule of Variable Interest Entities of Assets and Liabilities

The carrying amount of the VIE’s assets and liabilities was as follows for DVCC:

(Dollars in thousands)	September 30, 2024		December 31, 2023
Current assets:
Cash and restricted cash	$	1,841	$	2,575
Accounts receivable		31		217
Prepaids and other current assets		63		-
Other receivable, related party		449		476
Total current assets		2,384		3,268
Other assets- long term, related party		2,452		2,172
Operating lease right-of-use assets		85		90
Property, plant, and equipment, net		18,735		22,188
Total assets	$	23,656	$	27,718
Current liabilities:
Due to intercompany	$	1,107	$	1,259
Accrued expense		1,359		2,213
Operating lease liability		7		7
Current portion of debt		291		1,682
Total current liabilities		2,764		5,161
Operating lease liability		78		83
Total liabilities	$	2,842	$	5,244

Compute Co [Member]

Schedule of Variable Interest Entities of Assets and Liabilities

The carrying amount of the assets and liabilities was as follows for ComputeCo:

(Dollars in thousands)	September 30, 2024
Current assets:
Cash and restricted cash	$	290
Accounts receivable, intercompany		2,855
Other receivable, related party		1,378
Total current assets		4,523
Other assets- long term, related party		4,028
Total assets	$	8,551
Current liabilities:
Accounts payable, trade	$	28
Accounts payable, related party		738
Due to intercompany		3
Total current liabilities		769
Total liabilities	$	769