Ault provided human resources, accounting, and other services to Gresham until September 8, 2022. Gresham obtained its business insurance under Ault’s policies. The accompanying financial statements of Gresham include allocations of these expenses. The allocation method calculates the appropriate share of overhead costs to Gresham by using Gresham’s revenue as a percentage of total revenue of Ault. Gresham believes the allocation methodology used is reasonable and has been consistently applied, and results in an appropriate allocation of costs incurred. However, these allocations may not be indicative of the cost that would have been incurred had Gresham been a stand-alone entity or of future costs. After the Business Combination on September 8, 2022, GIGA absorbed these costs and no expenses were allocated by Ault. Ault allocated $340,000 for the three month period ended March 31, 2022 (In thousands):


	Three Months Ended
	March 31, 2023		March 31, 2022
Related party transactions	$	—	$	340

The Company received funding from Ault to cover any shortfalls on operating cash requirements. In addition to the allocation of general corporate expenses, the Company received $0 and $177,000 from Ault for the quarters ended March 31, 2023 and 2022, respectively.