Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2021

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operation of Balance Sheet and Operation Statement

Carrying amounts of major classes of assets and liabilities sold or included as part of discontinued operations in the consolidated balance sheets as of June 30, 2021 and December 31, 2020 consisted of the following:

HTS and AMSG Assets and Liabilities:

	June 30, 2021		December 31, 2020
		(unaudited)
Cash	$	-	$	31,294
Accounts receivable, net		-		151,363
Prepaid expenses and other current assets		-		1,717
Current assets classified as held for sale	$	-	$	184,374
Property and equipment, net	$	-	$	685
Deposits		-		-
Right-of-use assets		-		-
Non-current assets classified as held for sale	$	-	$	685
Accounts payable and checks issued in excess of bank balance	$	-	$	726,220
Accrued expenses		-		1,308,283
Current portion of right-of-use operating lease obligation		-		-
Current portion of notes payable		-		168,751
Current liabilities classified as held for sale	$	-	$	2,203,254
Note payable	$	-	$	69,267
Right-of-use operating lease obligation		-		-
Non-current liabilities classified as held for sale	$	-	$	69,267

EPIC Reference Labs, Inc. and Other Subsidiaries Assets and Liabilities:

	June 30, 2021		December 31, 2020
	(unaudited)
Cash	$	-	$	136
Accounts receivable, net		-		-
Prepaid expenses and other current assets		-		-
Current assets classified as held for sale	$	-	$	136
Property and equipment, net	$	-	$	-
Deposits		100,014		100,014
Right-of-use assets		52,284		100,116
Non-current assets classified as held for sale	$	152,298	$	200,130
Accounts payable and checks in excess of bank balance	$	1,144,088	$	1,185,158
Accrued expenses		336,410		334,667
Current portion of right-of-use operating lease obligation		52,284		91,166
Current portion of notes payable		-		-
Current liabilities classified as held for sale	$	1,532,782	$	1,610,991
Note payable	$	-	$	-
Right-of-use operating lease obligation		-		8,950
Non-current liabilities classified as held for sale	$	-	$	8,950

Consolidated Discontinued Operations Assets and Liabilities:

	June 30, 2021		December 31, 2020
		(unaudited)
Cash	$	-	$	31,430
Accounts receivable, net		-		151,363
Prepaid expenses and other current assets		-		1,717
Current assets classified as held for sale	$	-	$	184,510
Property and equipment, net	$	-	$	685
Deposits		100,014		100,014
Right-of-use assets		52,284		100,116
Non-current assets classified as held for sale	$	152,298	$	200,815
Accounts payable and checks issued in excess of bank balance	$	1,144,088	$	1,911,378
Accrued expenses		336,410		1,642,950
Current portion of right-of-use operating lease obligation		52,284		91,166
Current portion of notes payable		-		168,751
Current liabilities classified as held for sale	$	1,532,782	$	3,814,245
Note payable	$	-	$	69,267
Right-of-use operating lease obligation		-		8,950
Non-current liabilities classified as held for sale	$	-	$	78,217

Major line items constituting income (loss) from discontinued operations in the consolidated statements of operations for the three and six months ended June 30, 2021 and 2020 consisted of the following (unaudited):

HTS and AMSG Income (Loss) from Discontinued Operations:

	Three Months Ended June 30, 2021			Three Months Ended June 30, 2020			Six Months Ended June 30, 2021			Six Months Ended June 30, 2020
Revenue from services	$	98,725		$	103,110		$	216,941		$	262,177
Cost of services		1,996			2,212			2,386			10,989
Gross profit		96,729			100,898			214,555			251,188
Operating expenses		(267,796	)		(67,366	)		(551,296	)		(251,734	)
Other income (expense)		213			(25,500	)		(9,577	)		(51,431	)
Gain on sale		10,727,152			-			10,727,152			-
Provision for income taxes		-			-			-			-
Income (loss) from discontinued operations	$	10,556,298		$	8,032		$	10,380,834		$	(51,977	)

EPIC Reference Labs, Inc. and Other Subsidiaries (Loss) Income from Discontinued Operations:

	Three Months Ended June 30, 2021			Three Months Ended June 30, 2020			Six Months Ended June 30, 2021			Six Months Ended June 30, 2020
Revenue from services	$	-		$	-		$	-		$	442
Cost of services		-			110,257			-			-
Gross profit		-			(110,257	)		-			442
Operating expenses		(46,759	)		(22,537	)		(94,856	)		(51,653	)
Other income (expense)		51,876			93,035			48,771			90,392
Gain on sale		-			-			-			-
Provision for income taxes		-			-			-			-
Income (loss) from discontinued operations	$	5,117		$	(39,759	)	$	(46,085	)	$	39,181

Consolidated (Loss) Income from Discontinued Operations:  

	Three Months Ended June 30, 2021			Three Months Ended June 30, 2020			Six Months Ended June 30, 2021			Six Months Ended June 30, 2020
Revenue from services	$	98,725		$	103,110		$	216,941		$	262,619
Cost of services		1,996			112,469			2,386			10,989
Gross profit		96,729			(9,359	)		214,555			251,630
Operating expenses		(314,555	)		(89,903	)		(646,152	)		(303,387	)
Other income (expense)		52,089			67,535			39,194			38,961
Gain on sale		10,727,152			-			10,727,152			-
Provision for income taxes		-			-			-			-
Income (loss) from discontinued operations	$	10,561,415		$	(31,727	)	$	10,334,749		$	(12,796	)