Quarterly report pursuant to Section 13 or 15(d)

SCHEDULE OF RESTATEMENTS AND RECLASSIFICATIONS (Details)

v3.22.2.2
SCHEDULE OF RESTATEMENTS AND RECLASSIFICATIONS (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]          
Cash and cash equivalents $ 55,339,400   $ 55,339,400   $ 268,555,837
Digital currencies held in fund     223,915,761
Investment fund        
Prepaid expenses and other current assets 26,015,943   26,015,943   8,148,116
Accounts payable 19,051,369   19,051,369   10,867,403
Accrued expenses 2,140,544   2,140,544   2,230,870
General and administrative expenses (12,352,008) $ (99,235,984) (39,187,098) $ (159,411,404)  
Change in fair value of investment in NYDIG fund      
Realized and unrealized gains (losses) on digital currencies held in fund 42,086,907 (85,016,208) 59,410,028  
Operating loss $ (46,645,684) (22,436,493) (239,524,970) (47,955,229)  
Realized and unrealized gains on digital currencies held in fund       59,410,028  
Change in fair value of investment securities        
Accounts payable and accrued expenses     8,093,640 2,518,805  
Net cash used in operating activities     (84,242,608) (44,357,170)  
Sale of digital currencies in investment fund     482,872 500,715  
Net cash used in investing activities     $ (368,072,905) (371,780,457)  
Previously Reported [Member]          
New Accounting Pronouncements or Change in Accounting Principle [Line Items]          
Cash and cash equivalents         268,522,019
Digital currencies held in fund        
Investment fund         223,778,545
Prepaid expenses and other current assets         8,148,016
Accounts payable         10,772,523
Accrued expenses         2,154,616
General and administrative expenses [1]   (98,996,339)   (158,763,196)  
Change in fair value of investment in NYDIG fund [1]   41,850,203   58,765,274  
Realized and unrealized gains (losses) on digital currencies held in fund [1]      
Operating loss [1]   (64,283,755)   (106,717,049)  
Realized and unrealized gains on digital currencies held in fund        
Change in fair value of investment securities       (58,765,274)  
Accounts payable and accrued expenses       2,374,766  
Net cash used in operating activities       (43,914,493)  
Sale of digital currencies in investment fund        
Net cash used in investing activities       (372,223,134)  
Revision of Prior Period, Adjustment [Member]          
New Accounting Pronouncements or Change in Accounting Principle [Line Items]          
Cash and cash equivalents         33,818
Digital currencies held in fund         223,915,761
Investment fund         (223,778,545)
Prepaid expenses and other current assets         100
Accounts payable         94,880
Accrued expenses         $ 76,254
General and administrative expenses   (239,645)   (648,208)  
Change in fair value of investment in NYDIG fund   (41,850,203)   (58,765,274)  
Realized and unrealized gains (losses) on digital currencies held in fund   42,086,907   59,410,028  
Operating loss   $ 41,847,262   58,761,820  
Realized and unrealized gains on digital currencies held in fund       (59,410,028)  
Change in fair value of investment securities       58,765,274  
Accounts payable and accrued expenses       144,039  
Net cash used in operating activities       (442,677)  
Sale of digital currencies in investment fund       500,715  
Net cash used in investing activities       $ 442,677  
[1] See reclassifications in Note 2