Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2021 and 2020 consisted of the following:

HTS and AMSG Assets and Liabilities:

	December 31, 2021		December 31, 2020
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:

	December 31, 2021		December 31, 2020
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
Right-of-use assets		-		100,116
Non-current assets classified as held for sale	$	-	$	200,130
Accounts payable and checks in excess of bank balance	$	1,108,066	$	1,185,158
Accrued expenses		341,410		334,667
Current portion of right-of-use operating lease obligation		-		91,166
Current portion of notes payable		-		-
Current liabilities classified as held for sale	$	1,449,476	$	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:

	December 31, 2021		December 31, 2020
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
Right-of-use assets		-		100,116
Non-current assets classified as held for sale	$	-	$	200,815
Accounts payable and checks issued in excess of bank balance	$	1,108,066	$	1,911,378
Accrued expenses		341,410		1,642,950
Current portion of right-of-use-operating lease obligation		-		91,166
Current portion of notes payable		-		168,751
Current liabilities classified as held for sale	$	1,449,476	$	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 loss from discontinued operations in the consolidated statements of operations for the years ended December 31, 2021 and 2020 consisted of the following:

AMSG & HTS Group Income (Loss) from Discontinued Operations:

	Year Ended December 31,
	2021			2020
Revenue from services**	$	216,941		$	528,624
Cost of services		2,386			5,536
Gross profit		214,555			523,088
Operating expenses		(551,296	)		(1,045,410	)
Other expense, net		(9,577	)		(84,129	)
Gain on sale		11,303,939			-
Provision for income taxes		-			-
Income (loss) from discontinued operations	$	10,957,621		$	(606,451	)

** Revenue from services includes related party revenue of $0.2 million and $0.2 million, respectively.

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

	Year Ended December 31,
	2021			2020
Revenue from services	$	-		$	442
Cost of services		-			-
Gross profit		-			442
Operating expenses		131,363			138,816
Other income, net		51,272			48,758
Gain on sale		-			-
Provision for income taxes		-			-
Income (loss) from discontinued operations	$	(80,091	)	$	(89,616	)

Consolidated Income (Loss) from Discontinued Operations:

	Year Ended December 31,
	2021		2020
Revenue from services	$	216,941	$	529,066
Cost of services		2,396		5,536
Gross profit		214,555		523,530
Operating expenses		682,659		1,184,226
Other income (expense), net		41,695		(35,371	)
Gain on sale		11,303,939		-
Provision for income taxes		-		-
Income (loss) from discontinued operations	$	10,877,530	$	(696,067	)