ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Schedule of other current liabilities

	December 31,
	2022		2021
Accounts payable	$	21,347,000	$	6,902,000
Accrued payroll and payroll taxes		9,939,000		5,027,000
Accrued lender profit participation rights		6,000,000		-
Interest payable		3,207,000		187,000
Accrued legal		3,168,000		2,637,000
Advances from related parties		352,000		-
Financial instrument liabilities		651,000		4,249,000
Other accrued expenses		17,980,000		3,753,000
Total liabilities	$	62,644,000	$	22,755,000

Schedule of financial instrument

	December 31, 2021
Stock price	$	2.50
Exercise price	$	2.50
Contractually defined remaining term		5.0
Contractually defined volatility		135	%
Dividend yield		0	%
Risk-free interest rate		1.3	%

Schedule of fair value of the financial instruments

	December 31,
	2022			2021
Beginning balance	$	4,249,000		$	4,192,000
Recognition of financial instruments		-			4,239,000
Change in fair value		17,000			542,000
Extinguishment		(4,266,000	)		(4,724,000	)
Ending balance	$	-		$	4,249,000