Discontinued Operations and Assets Held for Sale (Tables)

3 Months Ended

Mar. 31, 2023

Discontinued Operations and Assets Held for Sale [Abstract]

Schedule of operations of cards plus and multipay

	Three Months Ended March 31,
Discontinued Operations	2023			2022
Discontinued Operations Total Revenues, net	$	14,095		$	442,310
Operating Expenses:
Cost of sales		-			183,524
General and administrative		12,268			285,383
Impairment loss		-			143,703
Depreciation and amortization		3,909			28,202
Total operating expenses		16,177			640,812
Loss from operations		(2,082	)		(198,502	)
Other Income (Expense):
Other income		224			3,695
Interest expense, net		-			(364	)
Other income, net		224			3,331
Loss before income taxes		(1,858	)		(195,171	)
Income tax expense		(397	)		(1,349	)
Loss from discontinued operations	$	(2,255	)	$	(196,520	)

	Three Months Ended March 31,
	2023		2022
Cards Plus
Total Revenues, net	$	-	$	373,158
Operating Expenses:
Cost of sales		-		183,524
General and administrative		-		155,310
Impairment loss		-		143,703
Depreciation and amortization		-		21,230
Total operating expenses		-		503,767
Loss from operations		-		(130,609	)
Other Income (Expense):
Other income (expense), net		-		3,348
Interest expense, net		-		(364	)
Other income, net		-		2,984
Loss before income taxes		-		(127,625	)
Income tax expense		-		4,681
Loss from discontinued operations	$	-	$	(122,944	)

	Three Months Ended March 31,
	2023			2022
MultiPay
Total Revenues, net	$	14,095		$	69,152
Operating Expenses:
General and administrative		12,268			130,073
Depreciation and amortization		3,909			6,972
Total operating expenses		16,177			137,045
Loss from operations		(2,082	)		(67,893	)
Other Income:
Other income		224			347
Other income		224			347
Loss before income taxes		(1,858	)		(67,546	)
Income tax expense		(397	)		(6,030	)
Loss from discontinued operations	$	(2,255	)	$	(73,576	)

Schedule of operations assets and liabilities have been reclassified

	March 31, 2023 (unaudited)		December 31, 2022
Discontinued Operations Current Assets:
Cash	$	3,025	$	2,703
Accounts receivable, net		61,646		105,194
Other current assets		-		10,562
Current assets held for sale		64,671		118,459
Noncurrent Assets:
Property and equipment, net		23,685		27,595
Noncurrent assets held for sale		23,685		27,595
Total assets held for sale	$	88,356	$	146,054
Current Liabilities:
Accounts payable and accrued expenses	$	17,795	$	13,759
Total liabilities held for sale	$	17,795	$	13,759

Schedule of cash flow activity related to discontinued operations

	Three Months Ended March 31,
	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income loss	$	(2,255	)	$	(196,520	)
Adjustments to reconcile net income loss with cash flows from operations:
Depreciation and amortization expense		3,909			28,202
Impairment of intangible assets		-			143,703
Changes in operating assets and liabilities:
Accounts receivable		41,987			(27,464	)
Net investment in direct financing lease Leases		-			28,271
Other current assets		10,562			(351	)
Inventory		-			(227,669	)
Accounts payable and accrued expenses		4,036			285,949
Deferred revenue		-			(4,872	)
Adjustments relating to discontinued operations		60,494			225,769
Net cash flows from discontinued operations	$	58,239		$	29,249