Condensed Financial Information of Parent Company Only Disclosure [Text Block] | Note 24. Condensed Consolidating Financial Information The WVEDA Solid Waste Disposal Revenue Bond obligations of Entsorga West Virginia LLC are not guaranteed by its members, including the Company, however the membership interests of Entsorga West Virginia LLC are pledged, and the debt agreements provide restrictions prohibiting distributions to the members, including equity distributions or providing loans or advances to the members. The following presents the Company’s consolidating balance sheet as of March 31, 2019 and December 31, 2018 and its condensed consolidating statement of operations and cash flows for the three months ended March 31, 2019, for Entsorga West Virginia LLC and the Parent and other Company subsidiaries not subject to the WVEDA Solid Waste Disposal Revenue Bond restrictions and the elimination entries necessary to present the Company’s financial statements on a consolidated basis. These condensed consolidating financial information should be read in conjunction with the Company's consolidated financial statements. Condensed Consolidating Balance Sheet as of March 31, 2019 Parent and other Subsidiaries Entsorga West Virginia LLC Eliminations Consolidated Assets Cash $ 1,372,544 $ 2,020 $ - $ 1,374,564 Restricted cash - 2,137,456 - 2,137,456 Other current assets 899,278 - - 899,278 Current assets 2,271,822 2,139,476 - 4,411,298 Restricted cash - 2,532,933 - 2,532,933 HEBioT facility - 35,899,019 - 35,899,019 Other fixed assets 1,699,507 - - 1,699,507 Operating lease right of use assets 115,498 905,692 1,021,190 MBT facility development and license costs 6,186,353 1,890,000 - 8,076,353 Intangible assets, net and investment in subsidiaries 11,039,127 - (9,290,361 ) 1,748,766 Goodwill - 58,000 - 58,000 Other assets 13,500 - - 13,500 Total assets $ 21,325,807 $ 43,425,120 $ (9,290,361 ) $ 55,460,566 Liabilities and stockholders’ equity Line of credit $ 1,470,832 $ - $ - $ 1,470,832 Other current liabilities 2,477,624 3,768,777 (91,670 ) 6,154,731 Current liabilities 3,948,456 3,768,777 (91,670 ) 7,625,563 Notes payable and other debts 4,869,277 - - 4,869,277 Accrued interest 1,381,914 - - 1,381,914 Non-current lease liabilities 9,583 910,130 - 919,713 WV EDA bonds - 31,069,837 - 31,069,837 Total liabilities 10,209,230 35,748,744 (91,670 ) 45,866,304 Redeemable preferred stock 816,553 - - 816,553 Stockholder’s equity: Attributable to parent 5,062,430 6,622,976 (9,198,691 ) 2,486,715 Attributable to non-controlling interests 5,237,594 1,053,400 - 6,290,994 Stockholders’ equity 10,300,024 7,676,376 (9,198,691 ) 8,777,709 Total liabilities and stockholders’ equity $ 21,325,807 $ 43,425,120 $ (9,290,361 ) $ 55,460,566 Condensed Consolidating Statement of Operations for the three months ended March 31, 2019 Parent and other Subsidiaries Entsorga West Virginia LLC Eliminations Consolidated Revenue $ 737,701 $ - $ $ 737,701 Operating expenses Rental, service and maintenance expense 304,705 - - 304,705 Selling, general and administrative 2,057,247 269,115 - 2,326,362 Depreciation and amortization 27,937 - - 27,937 Total operating expenses 2,389,889 269,115 - 2,659,004 Loss from operations (1,652,188 ) (269,115 ) - (1,921,303 ) Other expenses 311,989 27,875 - 339,864 Net loss $ (1,964,177 ) $ (296,990 ) $ - $ (2,261,167 ) Condensed Consolidating Statement of Cash Flows for the three months ended March 31, 2019 Parent and other Subsidiaries Entsorga West Virginia LLC Eliminations Consolidated Cash flows from operating activities: Net loss $ (1,964,177 ) $ (296,990 ) $ - $ (2,261,167 ) Adjustments to reconcile net loss to net cash used in operations 892,106 31,090 - 923,196 Changes in operating assets and liabilities 63,732 61,590 - 125,322 Net cash used in operations (1,008,339 ) (204,310 ) - (1,212,649 ) Cash flow from investing activities: Construction in process and acquisitions of property and equipment 188 (2,795,012 ) - (2,794,824 ) Capital contribution to Entsorga West Virginia, LLC (1,000,000 ) - 1,000,000 - Other investing activities 52,400 - - 52,400 Net cash used in investing activities (947,412 ) (2,795,012 ) 1,000,000 (2,742,424 ) Cash flows from financing activities: Issuances of debt and 900,000 1,000,000 (1,000,000 ) 900,000 Repayments of debt (2,264 ) - - (2,264 ) Deferred financing costs incurred - (43,941 ) - (43,941 ) Net cash provided by financing activities 897,736 956,059 (1,000,000 ) 853,795 Effect of exchange rate on cash 19,851 - - 19,851 Cash – beginning of period 2,410,708 6,715,672 - 9,126,380 Cash – end of period (restricted and unrestricted) $ 1,372,544 $ 4,672,409 $ - $ 6,044,953 Condensed Consolidating Balance Sheet as of December 31, 2018 Parent and other Subsidiaries Entsorga West Virginia LLC Eliminations Consolidated Assets Cash $ 2,410,709 $ - $ - $ 2,410,709 Restricted cash - 4,195,148 - 4,195,148 Other current assets 969,571 - - 969,571 Current assets 3,380,280 4,195,148 - 7,575,428 Restricted cash - 2,520,523 - 2,520,523 HEBioT facility under construction - 33,104,007 - 33,104,007 Other fixed assets 1,797,915 - - 1,797,915 MBT facility development and license costs 6,585,408 1,890,000 - 8,475,408 Intangible assets, net and investment in subsidiaries 7,626,268 - (5,854,952 ) 1,771,316 Goodwill - 58,000 - 58,000 Other assets 13,500 - - 13,500 Total assets $ 19,403,371 $ 41,767,678 $ (5,854,952 ) $ 55,316,097 Liabilities and stockholders’ equity Line of credit $ 1,469,330 $ - $ - $ 1,469,330 Other current liabilities 2,032,083 3,708,410 - 5,740,493 Current liabilities 3,501,413 3,708,410 - 7,209,823 Notes payable and other debts 4,890,322 - - 4,890,322 Accrued interest 1,305,251 - - 1,305,251 WV EDA bonds - 31,085,902 - 31,085,902 Total liabilities 9,696,986 34,794,312 - 44,491,298 Redeemable preferred stock 816,553 - - 816,553 Stockholder’s equity Attributable to parent 3,405,551 5,854,952 (5,854,952 ) 3,405,551 Attributable to non-controlling interests 5,484,281 1,118,414 - 6,602,695 Stockholders’ equity 8,889,832 6,973,366 (5,854,952 ) 10,008,246 Total liabilities and stockholders’ equity $ 19,403,371 $ 41,767,678 $ (5,854,952 ) $ 55,316,097 |