Trulieve Cannabis (TCNNF) 10-Q 9 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 03, 2022
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Registrant Name	TRULIEVE CANNABIS CORP.
Entity Central Index Key	0001754195
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-56248
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	84-2231905
Entity Address, Address Line One	6749 Ben Bostic Road
Entity Address, City or Town	Quincy
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32351
City Area Code	850
Local Phone Number	480-7955
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Subordinate Voting Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		159,645,155
Multiple Voting Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		26,235,054

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 114,468	$ 230,085
Restricted cash	0	3,013
Accounts receivable, net	11,309	8,563
Inventories, net	301,239	209,943
Notes receivable - current portion	715	1,530
Prepaid expenses and other current assets	62,068	68,145
Assets associated with discontinued operations	2,838	3,615
Total current assets	492,637	524,894
Property and equipment, net	795,506	779,413
Right of use assets - operating, net	100,864	111,723
Right of use assets - finance, net	75,305	66,764
Intangible assets, net	1,027,058	1,081,240
Goodwill	791,495	765,358
Notes receivable, net	12,059	12,147
Other assets	21,531	17,640
Long term assets associated with discontinued operations	4,503	52,167
TOTAL ASSETS	3,320,958	3,411,346
Current liabilities:
Accounts payable and accrued liabilities	87,773	93,801
Income tax payable	4,681	28,084
Deferred revenue	6,385	7,168
Notes payable - current portion, net	4,823	10,052
Operating lease liabilities - current portion	10,779	10,020
Finance lease liabilities - current portion	8,719	6,185
Construction finance liabilities - current portion	1,137	991
Contingencies	25,590	13,017
Liabilities associated with discontinued operations	390	92
Total current liabilities	150,277	169,410
Long-term liabilities:
Notes payable	7,942	6,456
Private placement notes, net	540,301	462,929
Warrant liabilities	268	2,895
Operating lease liabilities	110,625	107,570
Finance lease liabilities	75,011	65,244
Construction finance liabilities	182,257	175,198
Deferred tax liabilities	220,206	241,882
Other long-term liabilities	8,616	8,400
Long term liabilities associated with discontinued operations	14,575	23,989
TOTAL LIABILITIES	1,310,078	1,263,973
Commitments and contingencies (see Note 22)
SHAREHOLDERS' EQUITY
Additional paid-in-capital	2,041,748	2,008,100
Accumulated (deficit) earnings	(31,299)	137,721
Non-controlling interest	431	1,552
TOTAL SHAREHOLDERS' EQUITY	2,010,880	2,147,373
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 3,320,958	$ 3,411,346

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, no par value
Common stock, shares authorized, unlimited [Fixed List]	Unlimited	Unlimited
Common stock, shares issued	185,880,209	180,504,172
Common stock, shares outstanding	185,880,209	180,504,172

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenues, net of discounts	$ 300,793	$ 224,092	$ 937,612	$ 633,037
Cost of goods sold	132,760	70,147	405,278	199,345
Gross profit	168,033	153,945	532,334	433,692
Expenses:
Sales and marketing	75,915	51,724	224,026	142,858
General and administrative	37,646	28,223	104,840	55,874
Depreciation and amortization	30,190	7,728	88,645	19,829
Impairment and disposal of long-lived assets, net	52,035	(5)	70,151	(5)
Total expenses	195,786	87,670	487,662	218,556
(Loss) Income from operations	(27,753)	66,275	44,672	215,136
Other income (expense)
Interest expense, net	(19,264)	(6,145)	(56,815)	(20,693)
Change in fair value of derivative liabilities - warrants	365		2,627
Impairment and disposal of non-operating assets, net	(2,604)		(6,004)
Other income (expense), net	448	89	3,016	385
Total other expense	(21,055)	(6,056)	(57,176)	(20,308)
(Loss) Income before provision for income taxes	(48,808)	60,219	(12,504)	194,828
Provision for income taxes	28,199	41,603	116,742	105,254
Net (loss) income from continuing operations and comprehensive (loss) income	(77,007)	18,616	(129,246)	89,574
Net loss from discontinued operations, net of tax benefit of $12,981, $ - , $14,439, and $-, respectively	(38,065)		(42,329)
Net (loss) income	(115,072)	18,616	(171,575)	89,574
Less: Net loss and comprehensive loss attributable to non-controlling interest from continuing operations	(518)		(2,555)
Net (loss) income and comprehensive (loss) income attributable to common shareholders	$ (114,554)	$ 18,616	$ (169,020)	$ 89,574
Net (loss) income per share - Continuing operations:
Basic	$ (0.41)	$ 0.15	$ (0.68)	$ 0.73
Diluted	(0.41)	$ 0.14	(0.68)	$ 0.68
Net loss per share - Discontinued operations:
Basic	(0.20)		(0.23)
Diluted	$ (0.20)		$ (0.23)
Weighted average number of common shares used in computing net (loss) income per share:
Basic	188,597,094	128,146,298	187,549,359	122,983,729
Diluted	188,597,094	136,909,266	187,549,359	130,927,083

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Income Statement [Abstract]
Net loss from discontinued operations, tax benefit	$ 12,981	$ 14,439

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	PurePenn, LLC	Keystone Relief Centers LLC	Mountaineer Holding, LLC	Nature’s Remedy of Massachusetts, Inc.	Solevo Wellness West Virginia, LLC	Patient Centric of Martha's Vineyard	Keystone Shops	Super Voting Shares	Multiple Voting Shares	Subordinate Voting Shares	Subordinate Voting Shares PurePenn, Pioneer, Solevo	Subordinate Voting Shares Mountaineer Holding, LLC	Subordinate Voting Shares Nature’s Remedy of Massachusetts, Inc.	Subordinate Voting Shares Solevo Wellness West Virginia, LLC	Subordinate Voting Shares Patient Centric of Martha's Vineyard	Subordinate Voting Shares Keystone Shops	Common Shares	Common Shares PurePenn, Pioneer, Solevo	Common Shares Mountaineer Holding, LLC	Common Shares Nature’s Remedy of Massachusetts, Inc.	Common Shares Solevo Wellness West Virginia, LLC	Common Shares Patient Centric of Martha's Vineyard	Common Shares Keystone Shops	Additional Paid-in-Capital	Additional Paid-in-Capital PurePenn, LLC	Additional Paid-in-Capital Keystone Relief Centers LLC	Additional Paid-in-Capital Mountaineer Holding, LLC	Additional Paid-in-Capital Nature’s Remedy of Massachusetts, Inc.	Additional Paid-in-Capital Solevo Wellness West Virginia, LLC	Additional Paid-in-Capital Patient Centric of Martha's Vineyard	Additional Paid-in-Capital Keystone Shops	Accumulated (Deficit) Earnings	Non-Controlling Interest
Beginning Balance at Dec. 31, 2020	$ 447,904																								$ 328,214								$ 119,690
Beginning Balance (in shares) at Dec. 31, 2020									58,182,500	1,439,037	59,952,461							119,573,998
Share-based compensation	741																								741
Shares issued for cash - warrant exercise	6,861																								6,861
Shares issued for cash - warrant exercise (in shares)											469,133							469,133
Conversion of warrants to subordinate voting shares (in shares)											133,408							133,408
Conversion of Multiple Voting to Subordinate Voting Shares										(117,668)	117,668
Conversion of Super Voting Shares to Subordinate Voting Shares (in shares)									(3,021,100)		3,021,100
Conversion of Super Voting Shares to Multiple Voting Shares (in shares)									(55,161,400)	55,161,400
Net (loss) income and comprehensive income (loss)	30,078																																30,078
Ending Balance at Mar. 31, 2021	485,584																								335,816								149,768
Ending Balance (in shares) at Mar. 31, 2021										56,482,769	63,693,770							120,176,539
Beginning Balance at Dec. 31, 2020	$ 447,904																								328,214								119,690
Beginning Balance (in shares) at Dec. 31, 2020									58,182,500	1,439,037	59,952,461							119,573,998
Exercise of stock options (in shares)	36,787
Ending Balance at Sep. 30, 2021	$ 822,643																								613,379								209,264
Ending Balance (in shares) at Sep. 30, 2021										54,919,596	74,611,611							129,531,207
Beginning Balance at Mar. 31, 2021	485,584																								335,816								149,768
Beginning Balance (in shares) at Mar. 31, 2021										56,482,769	63,693,770							120,176,539
Share-based compensation	744																								744
Shares issued for cash - warrant exercise	811																								811
Shares issued for cash - warrant exercise (in shares)											100,400							100,400
Common stock issued upon cashless warrant exercise (in shares)											661,614							661,614
Tax withholding related to net share settlement of equity awards	(595)																								(595)
Tax withholding related to net share settlement of equity awards (in shares)											(15,734)							(15,734)
Issuance of shares private placement, net of issuance costs	217,896																								217,896
Issuance of shares private placement, net of issuance costs (in shares)											5,750,000							5,750,000
Contingent consideration payable in shares	(2,800)																								(2,800)
Adjustment of fair value of equity consideration		$ 2,711	$ 1,004																							$ 2,711	$ 1,004
Shares issued for acquisition				$ 2,470	$ 9,140	$ 445																						$ 2,470	$ 9,140	$ 445
Shares issued for acquisition (in shares)													60,342	237,881	11,658					60,342	237,881	11,658
Conversion of Multiple Voting to Subordinate Voting Shares										(21,673)	21,673
Net (loss) income and comprehensive income (loss)	40,880																																40,880
Ending Balance at Jun. 30, 2021	758,290																								567,642								190,648
Ending Balance (in shares) at Jun. 30, 2021										56,461,096	70,521,604							126,982,700
Share-based compensation	732																								732
Exercise of stock options (in shares)											20,974							20,974
Common stock issued upon cashless warrant exercise (in shares)											1,280,965							1,280,965
Tax withholding related to net share settlement of equity awards	(392)																								(392)
Tax withholding related to net share settlement of equity awards (in shares)											(21,151)							(21,151)
Shares issued for acquisition							$ 10,012	$ 35,385																							$ 10,012	$ 35,385
Shares issued for acquisition (in shares)																258,383	1,009,336						258,383	1,009,336
Conversion of Multiple Voting to Subordinate Voting Shares										(1,541,500)	1,541,500
Net (loss) income and comprehensive income (loss)	18,616																																18,616
Ending Balance at Sep. 30, 2021	822,643																								613,379								209,264
Ending Balance (in shares) at Sep. 30, 2021										54,919,596	74,611,611							129,531,207
Beginning Balance at Dec. 31, 2021	2,147,373																								2,008,100								137,721	$ 1,552
Beginning Balance (in shares) at Dec. 31, 2021										51,916,999	128,587,173							180,504,172
Share-based compensation	4,564																								4,564
Exercise of stock options	108																								108
Exercise of stock options (in shares)											45,775							45,775
Shares issued for cash - warrant exercise	22																								22
Shares issued for cash - warrant exercise (in shares)											1,648							1,648
Shares issued under share compensation plans (in shares)											16,257							16,257
Tax withholding related to net share settlement of equity awards	(230)																								(230)
Tax withholding related to net share settlement of equity awards (in shares)											(10,005)							(10,005)
Conversion of Multiple Voting to Subordinate Voting Shares										(2,699,100)	2,699,100
Shares issued for PurePenn, Pioneer, and Solevo earnouts (in shares)												3,626,295							3,626,295
Distribution	(50)																																	(50)
Divestment of variable interest entity	(111)																																	(111)
Net (loss) income and comprehensive income (loss)	(32,482)																																(31,975)	(507)
Ending Balance at Mar. 31, 2022	2,119,194																								2,012,564								105,746	884
Ending Balance (in shares) at Mar. 31, 2022										49,217,899	134,966,243							184,184,142
Beginning Balance at Dec. 31, 2021	$ 2,147,373																								2,008,100								137,721	1,552
Beginning Balance (in shares) at Dec. 31, 2021										51,916,999	128,587,173							180,504,172
Exercise of stock options (in shares)	120,512
Ending Balance at Sep. 30, 2022	$ 2,010,880																								2,041,748								(31,299)	431
Ending Balance (in shares) at Sep. 30, 2022										26,235,054	159,645,155							185,880,209
Beginning Balance at Mar. 31, 2022	2,119,194																								2,012,564								105,746	884
Beginning Balance (in shares) at Mar. 31, 2022										49,217,899	134,966,243							184,184,142
Share-based compensation	5,703																								5,703
Exercise of stock options (in shares)											2,997							2,997
Shares issued for cash - warrant exercise	19,216																								19,216
Shares issued for cash - warrant exercise (in shares)											1,426,614							1,426,614
Subordinate Voting Shares issued under share compensation plans (in shares)											24,444							24,444
Conversion of Multiple Voting to Subordinate Voting Shares										(13,091,800)	13,091,800
Net (loss) income and comprehensive income (loss)	(24,021)																																(22,491)	(1,530)
Ending Balance at Jun. 30, 2022	2,120,092																								2,037,483								83,255	(646)
Ending Balance (in shares) at Jun. 30, 2022										36,126,099	149,512,098							185,638,197
Share-based compensation	4,292																								4,292
Exercise of stock options	48																								48
Exercise of stock options (in shares)											5,655							5,655
Tax withholding related to net share settlement of equity awards	(75)																								(75)
Tax withholding related to net share settlement of equity awards (in shares)											(399)							(399)
Conversion of Multiple Voting to Subordinate Voting Shares										(9,891,045)	9,891,045
Release of escrow shares											236,756							236,756
Measurement period adjustment for harvest health and recreation, inc.	1,595																																	1,595
Net (loss) income and comprehensive income (loss)	(115,072)																																(114,554)	(518)
Ending Balance at Sep. 30, 2022	$ 2,010,880																								$ 2,041,748								$ (31,299)	$ 431
Ending Balance (in shares) at Sep. 30, 2022										26,235,054	159,645,155							185,880,209

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flow from operating activities
Net (loss) income and comprehensive (loss) income	$ (171,575)	$ 89,574
Adjustments to reconcile net (loss) income and comprehensive (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization	91,049	19,829
Depreciation included in cost of goods sold	39,119	14,396
Non-cash interest expense	4,009	2,313
Non-cash interest income	(394)
Impairment and disposal of long-lived assets, net	70,151	(5)
Impairment and disposal of non-operating assets, net	6,004
Amortization of operating lease right of use assets	8,443	3,216
Share-based compensation	14,559	2,217
Accretion of construction finance liabilities	1,044	1,097
Change in fair value of derivative liabilities - warrants	(2,627)
Non-cash change in contingencies	16,609
Allowance for credit losses	2,362
Deferred income tax expense	(34,855)	(2,111)
Loss from disposal of discontinued operations	49,069
Changes in operating assets and liabilities:
Inventories	(87,173)	(33,796)
Accounts receivable	(5,150)	(8,179)
Prepaid expenses and other current assets	5,773	(9,412)
Other assets	(4,397)	(4,509)
Accounts payable and accrued liabilities	1,838	17,853
Income tax payable	(24,615)	(12,745)
Operating lease liabilities	(7,205)	(1,906)
Deferred revenue	(782)	(3,096)
Contingencies	(4,035)
Other long-term liabilities	865	344
Net cash (used in) provided by operating activities	(31,914)	75,080
Cash flow from investing activities
Purchases of property and equipment	(130,422)	(190,907)
Purchases of property and equipment related to construction finance liabilities	(13,247)	(8,877)
Capitalized interest	(3,994)	(4,355)
Acquisitions, net of cash acquired	(27,781)	(29,924)
Purchases of internal use software	(7,281)	(3,587)
Cash paid for license	(1,855)
Proceeds from sale of property and equipment	502	8
Proceeds from sale of variable interest entity	1,604
Proceeds from sale of held for sale assets	2,173
Proceeds received from notes receivable	1,298
Net cash used in investing activities	(179,003)	(237,642)
Cash flow from financing activities
Proceeds from private placement notes, net of discounts	75,635
Proceeds from notes payable	1,080
Proceeds from construction finance liabiliies	7,047	8,877
Proceeds from warrant exercises	19,238	7,672
Proceeds from shares issued pursuant to private placement, net of issuance costs		217,896
Proceeds from stock option exercises	156
Payments on notes payable	(2,687)
Payments from private placement notes	(1,874)
Payments on finance lease obligations	(5,215)	(4,024)
Payments on construction finance liabilities	(891)
Payments for debt issuance costs	(189)
Payments on notes payable - related party		(11)
Payments for taxes related to net share settlement of equity awards	(305)	(987)
Distributions	(50)
Net cash provided by financing activities	91,945	229,423
Net (decrease) increase in cash and cash equivalents	(118,972)	66,861
Cash, cash equivalents, and restricted cash, beginning of period	233,098	146,713
Cash and cash equivalents of discontinued operations, beginning of period	561
Less: cash and cash equivalents of discontinued operations, end of period	(219)
Cash, cash equivalents, and restricted cash, end of period	114,468	213,574
Supplemental disclosure of cash flow information
Interest	42,339	22,653
Income taxes, net of refunds	161,717	120,365
Other noncash investing and financing activities
ASC 842 lease additions - operating and finance leases	28,352	43,748
Purchases of property and equipment in accounts payable and accrued liabilities	7,266	16,148
Measurement period adjustment for harvest health and recreation, inc.	$ 1,595
Value of shares issued for acquisitions		57,452
Value of shares reserved for PurePenn,LLC and Solevo Wellness acquisitions		$ (2,800)

Nature of Business

Nature of Business	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Nature of Business	NOTE 1. NATURE OF BUSINESS Trulieve Cannabis Corp. together with its subsidiaries (“Trulieve", the “Company”) was incorporated in British Columbia, Canada. Trulieve is a vertically integrated cannabis company which, as of September 30, 2022, held licenses to operate in Florida, California, Connecticut, Pennsylvania, Massachusetts, West Virginia, Arizona, Colorado, Maryland, Nevada, Ohio, and Georgia, to cultivate, produce, and sell medicinal-use cannabis products, and with respect to Arizona, California, Colorado, Massachusetts, and Nevada, adult-use cannabis products. In addition to the States listed above, the Company also conducts activities in other markets. In these markets, the Company has either applied for licenses, plans on applying for licenses, or partners with other entities, but does not currently directly own any cultivation, production, or retail licenses . In July 2022, the Company discontinued operations in Nevada. While we have classified the operations as discontinued, we still hold a license to operate in the state as of September 30, 2022. In July 2018, Trulieve, Inc. entered into a non-binding letter agreement with Schyan Exploration Inc. (“Schyan”) whereby Trulieve, Inc. and Schyan agreed to merge their respective businesses resulting in a reverse takeover of Schyan by Trulieve, Inc. and changed the business of Schyan from a mining issuer to a cannabis issuer (the “Schyan Transaction”). The Schyan Transaction was completed in August 2018 and Schyan changed its name to Trulieve Cannabis Corp. The Company’s principal address is located in Quincy, Florida. The Company’s registered office is located in British Columbia. The Company's operations are substantially located in Florida and to a lesser extent Arizona and Pennsylvania. The Company is listed on the Canadian Securities Exchange (the “CSE”) and began trading on September 25, 2018, under the ticker symbol “TRUL” and trades on the OTCQX market under the symbol “TCNNF”.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	NOTE 2. BASIS OF PRESENTATIO N Principles of consolidation The accompanying condensed consolidated financial statements include the financial position and operations of Trulieve Cannabis Corp. and its subsidiaries. The condensed consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and include the assets, liabilities, revenues, and expenses of all wholly-owned subsidiaries and variable interest entities ("VIEs") for which the Company has determined that it is the primary beneficiary. Outside shareholders' interests in subsidiaries are shown in the condensed consolidated financial statements as non-controlling interests. Material intercompany balances and transactions are eliminated in consolidation. In management's opinion, the condensed consolidated financial statements include all adjustments of a normal recurring nature necessary to fairly present the Company's financial position as of September 30, 2022, and the results of its operations and cash flows for the periods ended September 30, 2022 and September 30, 2021. The results of the Company's operations for the nine months ended September 30, 2022 are not necessarily indicative of the results to be expected for the full 2022 fiscal year. In July 2022, the Company discontinued its Nevada operations. This action represents a strategic shift in our business and therefore, the related assets and liabilities associated with the Nevada operations are classified as held for discontinued operations in our consolidated balance sheet and the results of the Nevada operations have been presented as discontinued operations in our condensed consolidated statements of operations and comprehensive (loss) income for all periods presented. Unless specifically noted otherwise, footnote disclosures reflect the results of continuing operations only. The results of discontinued operations are presented in Note 18. Discontinued Operations. The financial data presented herein should be read in conjunction with the audited consolidated financial statements and accompanying notes as of and for the year ended December 31, 2021, as reported in the 2021 Annual Report on Form 10-K. Basis of Measurement These condensed consolidated financial statements have been prepared on the going concern basis, under the historical cost convention, except for certain financial instruments that are measured at fair value as described herein. Functional Currency The functional currency of the Company and its subsidiaries, as determined by management, is the United States (“U.S.”) dollar. These condensed consolidated financial statements are presented in U.S. dollars. Reclassifications Certain reclassifications have been made to the consolidated financial statements of prior periods and the of accompanying notes to conform to the current period presentation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s significant accounting policies are more fully described in Note 3. Summary of Significant Accounting Policies in the consolidated financial statements included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission ("SEC") on March 30, 2022 (the "2021 Form 10-K"). There have been no material changes to the Company’s significant accounting policies. Critical accounting estimates and judgments The preparation of the condensed consolidated financial statements with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates in the condensed consolidated financial statements, include, but are not limited to, accounting for acquisitions and business combinations; initial valuation and subsequent impairment testing of goodwill, other intangible assets, and long-lived assets; leases; fair value of financial instruments, income taxes; inventory; share-based payment arrangements, and commitment and contingencies. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Cash and Cash Equivalents The Company considers cash deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents include cash deposits in financial institutions plus cash held at retail locations. Cash held in money market investments are carried at market value which approximates fair value and cash held in financial institutions and held at retail locations, have carrying values that approximate fair value. Restricted Cash Restricted cash balances are those which meet the definition of cash and cash equivalents but are not available for use by the Company. As of December 31, 2021, restricted cash was $ 3.0 million, which represented cash consideration set aside in relation to amounts held for a pending legal dispute. The restriction on this cash was released in January 2022 as the litigation was settled in December 2021. There was no restricted cash as of September 30, 2022 . Held for sale The Company classifies long-lived assets or disposal groups and related liabilities as held-for-sale when management having the appropriate authority, generally the Company's Board of Directors ("the Board") or certain Executive Officers, commits to a plan of sale, the disposal group is ready for immediate sale, an active program to locate a buyer has been initiated and the sale is probable and expected to be completed within one year. Once classified as held-for-sale, disposal groups are valued at the lower of their carrying amount or fair value less estimated selling costs. Depreciation on these properties is discontinued at the time they are classified as held for sale, but operating revenues, operating expenses and interest expense continue to be recognized until the date of disposal. As of September 30, 2022 , the Company had $ 9.6 million in assets held for sale which is recorded in prepaids and other current assets in the condensed consolidated balance sheets, and primarily consists of property and equipment, and leases and related liabilities. As of December 31, 2021, the Company had $ 8.7 million in net assets held for sale which is recorded in prepaid expenses and other current assets in the consolidated balance sheets, and primarily consisted of property and equipment, leases and related liabilities, and a note payable. During the three months ended September 30, 2022, the Company recorded an impairment of $ 2.5 million related to a held for sale property acquired through acquisition. The impairment was recorded in impairment and disposal of non-operating assets, net in the condensed consolidated statement of operations and comprehensive (loss) income. During the three months ended September 30, 2022, the Company reclassified approximately $ 2.3 million of property and equipment to held for sale in the Southwest. During the nine months ended September 30, 2022, the Company settled net assets of $ 3.3 million, sold property held for sale for $ 2.0 million in proceeds, sold land held for sale for $ 0.2 million in proceeds, recorded an impairment of $ 2.5 million, and recorded a loss on disposal of $ 2.6 million, which is recorded in impairment and disposal of non-operating assets, net in the condensed consolidated statement of operations and comprehensive (loss) income. Discontinued operations The Company classifies a component of an entity that has been or is to be disposed of, either by sale, abandonment, or other means, as discontinued operations when it represents a strategic shift in the Company's operations. A component of an entity is identified as operations and cash flows that can be clearly distinguished, operationally and financially, from the rest of the entity. Recently Issued Accounting Pronouncements Recent accounting pronouncements, other than those below, issued by the Financial Accounting Standards Board ("FASB"), the AICPA ("American Institute of Certified Public Accountants") and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements. In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU 2021-08”), which requires an acquirer to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Revenue from Contracts with Customers (“Topic 606”) rather than adjust them to fair value at the acquisition date. The Company elected to early adopt this accounting standard in the fourth quarter of 2021, with retrospective application to business combinations that occurred in fiscal year 2021 . Results of operations for quarterly periods prior to September 30, 2021 remain unchanged as a result of the adoption of ASU No. 2021-08. The acquisitions of Harvest Health and Recreation Inc. and Purplemed Healing Center were accounted for in accordance with ASU 2021-08, as will all future acquisitions. Refer to Note 4. Acquisitions for further information. The adoption of this standard did no t have a material impact on the consolidated financial statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	NOTE 4. ACQUISITIONS (a) Greenhouse Wellness WV Dispensaries, LLC On April 26, 2022, the Company acquired 100 % of the membership interests of Greenhouse Wellness WV Dispensaries, LLC (“Greenhouse WV”) the holder of a West Virginia dispensary permit and a lease for a not yet operating dispensary location. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , determining Greenhouse WV did not meet the definition of a business as Greenhouse WV did not have inputs, processes, and outputs in place that constituted a business under Topic 805. As a result, the transaction has been accounted for as an asset acquisition whereby all of the assets acquired and liabilities assumed are assigned a carrying amount based on relative fair values. Total consideration was $ 0.3 million consisting of cash. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 281 Fair value of consideration exchanged $ 281 Recognized amounts of identifiable assets acquired and liabilities assumed: Right of use asset - operating $ 170 Intangible asset 270 Favorable lease interest 11 Operating lease liabilities ( 170 ) Total net assets acquired $ 281 The acquired intangible assets includes a dispensary license which is treated as a definite-lived intangible asset amortized over a 15-year useful life and a favorable lease interest which was fully amortized in the period of acquisition due to useful life and materiality considerations. (b) CP4 Group, LLC On February 14, 2022, the Company acquired a cultivation operation from CP4 Group, LLC, in Phoenix, Arizona ("Watkins"). Total consideration was $ 27.5 million paid in cash. An additional $ 22.5 million was paid into escrow for four potential earnouts. The earnouts are based on the completion of certain milestones and contingent on the continued employment of the key employee shareholders ("Key Employees") of Watkins. As the earnouts are contingent on the continued employment of the Key Employees, the $ 22.5 million is compensation for post-combination services. The Company will accrue the compensation cost for each earnout as it becomes probable and estimable and over the most probable period of continued employment required for the specific earnouts. The Company reviewed the potential earnouts concluding three are probable and estimable as of September 30, 2022, recording an accrual of $ 12.6 million in contingencies in the condensed consolidated balance sheets. During the three months ended September 30, 2022 the Company recorded $ 5.3 million of expense related to potential earnouts. During the nine months ended September 30, 2022, the Company expensed $ 12.6 million related to potential earnouts. This is recorded in sales and marketing expenses in the condensed consolidated statements of operations and comprehensive (loss) income. No liability was recorded for the fourth earnout as it was concluded to be reasonably possible but not probable as of September 30, 2022. The earnouts are evaluated on a quarterly basis. The Company incurred $ 0.2 million of transaction costs related to the acquisition of Watkins. These costs were expensed as incurred and included in general and administrative expenses in the condensed consolidated statements of operations and comprehensive (loss) income for the quarter ended March 31, 2022. No additional transaction costs have been incurred. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , determining Watkins met the definition of a business as Watkins is an existing cultivation facility with inputs, processes, and outputs in place that constitute a business under Topic 805. As a result, the acquisition of Watkins has been accounted for as a business combination. Goodwill represents the premium the Company paid over the fair value of the net identifiable tangible assets acquired. The primary reason for the acquisition was to expand the Company's cultivation capacity in Arizona. The goodwill of $ 24.5 million arising from the acquisition primarily consists of the economies of scale expected from a vertical cannabis market in Arizona. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible assets acquired and liabilities assumed: (in thousands) Consideration Cash $ 27,500 Fair value of consideration exchanged $ 27,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Inventories $ 2,266 Property and equipment 692 Right of use asset - operating 4,737 Goodwill 24,542 Operating lease liability ( 4,737 ) Total net assets acquired $ 27,500 (c) Purplemed Healing Center On December 28, 2021, the Company acquired 100 % of certain assets of Purplemed Healing Center ("Purplemed") including the Medical Marijuana Dispensary License issued by the Arizona Department of Health Services ("ADHS") and the Marijuana Establishment License issued by the ADHS which collectively serve as the Purplemed license providing the ability to operate a marijuana retail sales dispensary as well as the assumption of the associated lease. The Company also acquired the right to operate an additional offsite cultivation business under the Arizona Adult Use Marijuana Act, and the option to purchase full ownership and management of Greenmed, Inc., the Greenmed license, and the Greenmed dispensary. As part of the transaction, the Company assumed the Purplemed loyalty program. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , determining Purplemed did not meet the definition of a business as Purplemed did not have inputs, processes, and outputs in place that constituted a business under Topic 805. As a result, the acquisition of Purplemed has been accounted for as an asset acquisition, whereby all of the assets acquired and liabilities assumed are assigned a carrying amount based on relative fair values. The total consideration was $ 15.0 million consisting of cash. The acquisition provided for indemnity for pre-closing liabilities. Accordingly, the Company recognized an indemnification asset of $ 0.5 million offset by associated liabilities based on the information that was available at the date of the acquisition, which is included in the net assets acquired. The net assets were acquired for an aggregate purchase price of $ 15.0 million. (in thousands) Consideration: Cash $ 15,000 Transaction costs 12 Fair value of consideration exchanged $ 15,012 Recognized amounts of identifiable assets acquired and liabilities assumed: Prepaid expenses and other current assets $ 531 Right of use asset - operating 271 Intangible asset 15,076 Other current liabilities ( 531 ) Deferred revenue ( 109 ) Operating lease liability ( 226 ) Total net assets acquired $ 15,012 The acquired intangible asset includes a dispensary license which is treated as a definite-lived intangible asset amortized over a 15-year useful life. (d) Harvest Health & Recreation Inc. On October 1, 2021, (the “Closing Date”), the Company acquired 100 % of the common shares of Harvest Health & Recreation, Inc. (“Harvest”) and its portion of VIEs in exchange for Subordinate Voting Shares of the Company (the “Harvest Transaction”). Harvest was one of the largest multi-state vertically integrated operators in the cannabis industry in the United States operating from “seed to sale." Harvest operated facilities or provided services to cannabis dispensaries in Arizona, California, Colorado, Florida, Maryland, Nevada, and Pennsylvania, with two provisional licenses in Massachusetts. In addition, Harvest owned CO2 extraction, distillation, purification, and manufacturing technology used to produce a line of cannabis topicals, vapes, and gems featuring cannabinoids. Total consideration was $ 1.4 billion consisting of Trulieve Subordinate Voting Shares (“Trulieve Shares”) with a fair value of $ 1.37 billion, stock options, equity classified warrants, restricted stock units and other outstanding equity instruments with a fair value of $ 18.4 million, and warrant liabilities convertible into equity with a fair value of $ 3.1 million at the time of the Harvest Transaction. The Compa ny incurred $ 13.0 million in transaction costs related to the acquisition of Harvest as of December 31, 2021. No additional transaction costs have been incurred. The acquisition was accounted for as a business combination in accordance with Accounting Standards Codification (ASC) 805, Business Combinations. Goodwill represents the premium the Company paid over the fair value of the net identifiable tangible and intangible assets acquired. The primary reason for the acquisition was to expand the Company’s retail and cultivation footprint and gain access to new markets. The goodwill of $ 663.7 million arising from the acquisition primarily consisted of the synergies and economies of scale expected from combining the operations of Trulieve and Harvest including growing the Company's customer base, acquiring assembled workforces, and expanding its presence in new and existing markets. These benefits were not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Trulieve Subordinated Voting Shares $ 1,369,024 Fair value of other equity instruments 18,394 Fair value of warrants classified as liabilities 3,103 Fair value of consideration exchanged $ 1,390,521 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents $ 85,318 Restricted cash 3,072 Accounts receivable 3,645 Inventories 92,537 Prepaid expenses and other current assets 100,129 Notes receivable 9,805 Property and equipment 191,801 Right of use assets - operating 73,476 Intangible assets: Dispensary license 946,000 Trademarks 27,430 Customer relationships 3,500 Other assets 5,289 Accounts payable and accrued liabilities ( 58,887 ) Income tax payable ( 24,863 ) Deferred revenue ( 4,523 ) Operating lease liabilities ( 76,558 ) Contingencies ( 26,599 ) Notes payable ( 285,238 ) Construction finance liabilities ( 79,683 ) Other long-term liabilities ( 1,085 ) Deferred tax liabilities ( 253,986 ) $ 730,580 Non-controlling interest $ ( 3,734 ) Goodwill 663,675 Total net assets acquired $ 1,390,521 The acquired intangible assets include dispensary licenses which are treated as definite-lived intangible assets amortized over a 15-year useful life, tradenames amortized over a one- to five-year useful life, and customer relationships amortized over a one-year period. On acquisition date there was consideration in the form of 1,266,641 stock options (as converted) that had been issued before the acquisition date to employees and non-employees of Harvest. The pre-combination fair value of these awards was $ 6.2 million. There was consideration in the form of 1,011,095 warrants ( 1,009,416 equity classified Subordinate Voting Share warrants and 1,679 liability classified Multiple Voting Share warrants, as converted) that had been issued before the acquisition date to employees and non-employees of Harvest. The pre-combination fair value of these awards was $ 7.7 million with $ 4.6 million representing the equity classified warrants and $ 3.1 million representing the liability classified warrants. There was consideration in the form of restricted stock units that had been issued before the acquisition date to non-employees of Harvest which vested for services performed pre-combination, representing 18,297 Subordinate Voting Share, with a pre-combination fair value of $ 0.5 million. There was additional consideration in the form of other outstanding equity instruments issued before the acquisition date to non-employees which had a pre-combination fair value of $ 7.1 million. As part of the acquisition, Harvest entered into a sale agreement to sell their Florida cannabis license for $ 55.0 million where Trulieve was legally prohibited from holding this license and the sale occurred simultaneously with the Harvest Transaction. Therefore, a $ 55.0 million receivable for the sale proceeds was acquired. The funds were received subsequent to the closing of the Harvest Transaction on October 1, 2021. During the third quarter of 2022, the Company finalized the accounting for non-controlling interests, on the acquired entities, which resulted in a measurement period adjustment increasing non-controlling interests and goodwill by $ 1.6 million. Supplemental pro forma information (unaudited ) The unaudited pro forma information for the periods set forth below gives effect to the acquisition of Harvest Health & Recreation Inc. and Keystone Shops, as if the acquisitions had occurred on January 1, 2021. This pro forma information is presented for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved had the transactions been consummated as of that time nor does it purport to be indicative of future financial operating results. Proforma net revenues for the three-and-nine months ending September 30, 2021 are $ 315.9 million and $ 926.9 million, respectively. Proforma net income and comprehensive income attributable to common shareholders for the three-and-nine months ending September 30, 2021 are $ 9.6 million and $ 24.9 million, respectively. Unaudited pro forma net income reflects the elimination of sales between the companies, and adjustments for alignment of significant differences in accounting principles and elections. (e) Keystone Shops 100 % of the membership interests of Anna Holdings, LLC, the sole member of Chamounix Ventures, LLC which holds a permit to operate dispensaries under Keystone Shops (“Keystone Shops”) with locations in Philadelphia, Devon, and King of Prussia, Pennsylvania. Total consideration was $ 55.6 million consisting of $ 20.3 million in cash, inclusive of net working capital adjustments, and 1,009,336 in Trulieve Shares with a fair value of $ 35.4 million. The agreement provides for an additional $ 5.0 million in consideration which is contingent on the enactment, adoption or approval of laws allowing for adult-use cannabis in Pennsylvania. No liability was recorded for this contingent consideration, as it was not estimated to be probable at the time of acquisition nor as of September 30, 2022. The acquisition was accounted for as a business combination in accordance with ASC 805 , Business Combinations . Goodwill arose because the consideration paid for the business acquisition reflected the benefit of expected revenue growth and future market development. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 20,251 Shares issued upon acquisition 35,385 Fair value of consideration exchanged $ 55,636 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 500 Inventories 1,766 Prepaid expenses and other current assets 240 Property and equipment 1,144 Right of use asset - finance 1,340 Intangible assets Dispensary license 27,000 Tradename 100 Favorable leasehold interests, net 86 Goodwill 39,703 Other assets 40 Accounts payable and accrued liabilities ( 878 ) Income tax payable ( 2,892 ) Operating lease liabilities ( 1,340 ) Other long-term liabilities ( 2,179 ) Deferred tax liability ( 8,994 ) Total net assets acquired $ 55,636 The acquired intangible assets include a dispensary license which is treated as a definite-lived intangible asset amortized over a 15 -year useful life, as well as tradename and net favorable leasehold interests which were fully amortized in the period of acquisition due to useful life and materiality considerations. (f) Nature’s Remedy of Massachusetts, Inc. On June 30, 2021, the Company completed an asset purchase agreement whereby Trulieve acquired a licensed, but not yet operating, adult-use dispensary location from Nature’s Remedy of Massachusetts, Inc. (“Nature’s Remedy”). The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , determining Nature’s Remedy did not meet the definition of a business as Nature’s Remedy did not have inputs, processes, and outputs in place that constituted a business under Topic 805. As a result, the acquisition of Nature’s Remedy has been accounted for as an asset acquisition, whereby all of the assets acquired and liabilities assumed are assigned a carrying amount based on relative fair values. Total consideration was $ 16.2 million consisting of $ 7.0 million in cash and 237,881 in Trulieve Shares, with a fair value of $ 9.1 million, and less than $ 0.1 million in transaction costs. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 7,000 Shares issued upon acquisition 9,139 Transaction costs 23 Fair value of consideration exchanged $ 16,162 Recognized amounts of identifiable assets acquired and liabilities assumed: Prepaid expenses and other current assets $ 12 Property and equipment 1,006 Right of use asset - finance 799 Intangible assets 15,274 Accounts payable and accrued liabilities ( 335 ) Finance lease liability ( 594 ) Total net assets acquired $ 16,162 The acquired intangible asset is represented by the adult-use license and is treated as a definite-lived intangible asset amortized over a 15-year useful life. (g) Patient Centric of Martha's Vineyard On July 2, 2021, the Company acquired certain assets of Patient Centric of Martha’s Vineyard (“PCMV”) including the rights to a Provisional Marijuana Retailers License from the Massachusetts Cannabis Control Commission, the right to exercise an option held by PCMV to lease real property in Framingham, Massachusetts for use as a marijuana retailer, and necessary municipal entitlements to operate as a marijuana retailer at the property. Total consideration was 258,383 in Trulieve Shares, of which 10,879 are subject to a holdback for six months as security for any indemnity claims by the Company under the asset purchase agreement. The fair value of the equity exchanged was $ 10.0 million. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , determining PCMV did not meet the definition of a business as PCMV did not have inputs, processes, and outputs in place that constituted a business under Topic 805. As a result, the acquisition of PCMV has been accounted for as an asset acquisition, whereby all of the assets acquired and liabilities assumed are assigned a carrying amount based on relative fair values. The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Shares issued upon acquisition $ 10,012 Transaction costs 18 Fair value of consideration exchanged $ 10,030 Recognized amounts of identifiable assets acquired and liabilities assumed: Right of use asset - finance $ 1,756 Intangible asset 10,594 Finance lease liabilities ( 2,320 ) Total net assets acquired $ 10,030 The acquired intangible asset is represented by the adult-use license and is treated as a definite-lived intangible asset amortized over a 15 -year useful life. (h) Solevo Wellness West Virginia, LLC On June 8, 2021, the Company acquired 100 % of the membership interests of Solevo Wellness West Virginia, LLC (“Solevo WV”) which holds three West Virginia dispensary licenses. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, determining Solevo WV did not meet the definition of a business as substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset. Therefore, the transaction has been accounted for as an asset acquisition. Total consideration was $ 0.8 million consisting of $ 0.2 million in cash, 11,658 in Trulieve Shares with a fair value of $ 0.4 million, $ 0.1 million in debt forgiveness and less than $ 0.1 million in transaction costs. The consideration of $ 0.8 million was allocated to acquired assets of $ 0.8 million, which are treated as definite-lived intangible assets amortized over a 15-year useful life. (i) Mountaineer Holding, LLC On May 6, 2021, the Company acquired 100 % of the membership interests of Mountaineer Holding LLC (“Mountaineer”) which holds a cultivation permit and two dispensary permits in West Virginia. The Company analyzed the acquisition under ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, determining Mountaineer did not meet the definition of a business as substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset. Therefore, the transaction has been accounted for as an asset acquisition. Total consideration was $ 5.5 million, consisting of $ 3.0 million in cash and 60,342 in Trulieve Shares with a fair value of $ 2.5 million. The consideration of $ 5.5 million has been allocated to the $ 5.5 million of acquired assets which are treated as definite-lived intangible assets and amortized over a 15-year useful life.

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Accounts Receivable	NOTE 5. ACCOUNTS RECEIVABLE As of September 30, 2022 and December 31, 2021, Accounts receivable, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Trade receivables $ 14,130 $ 9,068 Less: allowance for credit losses ( 2,821 ) ( 505 ) Accounts receivable, net $ 11,309 $ 8,563

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Notes Receivable	NOTE 6 . NOTES RECEIVABLE As of September 30, 2022 and December 31, 2021 , Notes receivable, net consisted of the following: September 30, December 31, (in thousands) Promissory note acquired from Harvest maturing in November 2025. Secured by certain assets. $ 8,379 $ 8,827 Convertible note receivable dated November 2021 maturing in November 2024. 4,490 4,124 Promissory notes acquired from Harvest maturing in February 2022. Secured by certain assets. — 850 Notes receivable 12,869 13,801 Less: discount on notes receivable ( 95 ) ( 124 ) Total notes receivable, net of discounts 12,774 13,677 Less: current portion of notes receivable ( 715 ) ( 1,530 ) Notes receivable $ 12,059 $ 12,147 In October 2021, the Company acquired a note receivable with the Harvest acquisition. The note receivable was originally dated November 2020 maturing in November 2025 . The note had an original principal balance of $ 12.0 million and accrues interest at a rate of 7.5 % per annum with monthly interest and principal payments of $ 0.1 million. In October 2021, the Company acquired notes receivable with the Harvest acquisition. The notes receivable was originally dated in February 2021 and matured in February 2022 . The notes had an original principal balance of $ 0.9 million and accrued interest at a rate of 10 % per annum with interest only payments due monthly. These notes were repaid in full in February 2022. As part of the acquisition of Harvest, the Company acquired $ 9.8 million in notes receivable on October 1, 2021. There were no notes receivable outstanding prior to October 1, 2021. See Note 4. Acquisitions for further details of the Harvest acquisition. In November 2021, the Company entered into a convertible note receivable agreement for a principal amount of $ 4.1 million that matures in November 2024 . The note accrues interest monthly at 9.75 %, and accrued interest is added to the principal balance at each quarter end. The note is convertible to equity of the holder at the Company's option at any time prior to maturity. Further, the note was issued at a discount of 3 % or $ 0.1 million, which is accreted to the note receivable balance over the term of the note. During the three and nine months ended September 30, 2022, the Company recorded interest income of $ 0.3 million and $ 1.0 million in other income (expense), net in the condensed consolidated statements of operations and comprehensive (loss) income, respectively. The Company had interest receivable of $ 0.1 million as of September 30, 2022 and December 31, 2021, included in prepaid expenses and other current assets in the condensed consolidated balance sheets. Stated maturities of notes receivable are as follows as of September 30, 2022: Expected principal payments (in thousands) Remaining 2022 $ 174 2023 728 2024 5,274 2025 6,693 2026 — Thereafter — Total 12,869 Less: discount on notes receivable ( 95 ) Total $ 12,774

Inventory

Inventory	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventory	NOTE 7 . INVENTORY As of September 30, 2022 and December 31, 2021, Inventories, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Raw material Cannabis plants $ 24,484 $ 30,454 Packaging and supplies 51,269 39,892 Total raw material 75,753 70,346 Work in process 165,150 93,592 Finished goods-unmedicated 6,722 4,824 Finished goods-medicated 53,614 41,181 Total inventories $ 301,239 $ 209,943 As of September 30, 2022 and December 31, 2021 the Company recorded an allowance for inventory obsolescence of $ 5.8 million and $ 1.5 million, respectively. For each the three and nine months ended September 30, 2022 the Company recorded an inventory provision of $ 4.3 million. For the three and nine months ended September 30, 2021 the Company recorded an inventory provision of $ 0.3 million and $ 0.4 million, respectively. The provision for inventories is recorded to cost of goods sold in the condensed consolidated statements of operations and comprehensive (loss) income

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 8 . PROPERTY & EQUIPMENT As of September 30, 2022 and December 31, 2021, Property and equipment, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Land $ 32,786 $ 32,904 Buildings and improvements 560,950 434,762 Furniture and equipment 246,644 140,221 Vehicles 839 959 Total 841,219 608,846 Less: accumulated depreciation ( 113,831 ) ( 63,602 ) Total property and equipment 727,388 545,244 Construction in progress 68,118 234,169 Total property and equipment, net $ 795,506 $ 779,413 Depreciation expense for the three and nine months ended September 30, 2022 totaled $ 20.2 million and $ 55.8 million , respectively. Depreciation expense for the three and nine months ended September 30, 2021 totaled $ 8.1 million and $ 21.0 million , respectively. Capitalized interest for the three and nine months ended September 30, 2022 totaled $ 1.3 million and $ 4.0 million , respectively. Capitalized interest for the three and nine months ended September 30, 2021 totaled $ 2.2 million and $ 4.4 million , respectively. During the three and nine months ended September 30, 2022 , the Company recorded an impairment of $ 0.3 and $ 0.6 million, respectively, which is mainly the result of repositioning of assets. The impairment of $ 0.3 million was recorded to impairment and disposal of long-lived assets, net with the impairment of $ 0.6 million consisting of $ 0.3 million recorded to impairment and disposal of long-lived assets, net and $ 0.3 million recorded to impairment and disposal of non-operating assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. During the three and nine months ended September 30, 2022 , the Company recorded a loss on disposal of property and equipment of $ 46.2 million and $ 54.2 million, respectively, primarily related to assets located in our southeast region. The loss on disposal of $ 46.2 million consists of $ 46.1 million recorded to impairment and disposal of long-lived assets, net and $ 0.1 million recorded to impairment and disposal of non-operating assets, net with the loss of $ 54.2 million consisting of $ 53.4 million recorded to impairment and disposal of long-lived assets, net and $ 0.8 million recorded to impairment and disposal of non-operating assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. During the three and nine months ended September 30, 2022, the Company recorded a gain on sale of property and equipment, net of $ 0.1 million and $ 0.2 million, respectively. The gain on sale, net of $ 0.1 million consists of a $ 0.2 million gain recorded to impairment and disposal of long-lived assets, net and a $ 0.1 million loss on sale of property and equipment recorded to impairment and disposal of non-operating assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. The gain on sale, net of $ 0.2 million consists of a $ 0.3 million gain recorded to impairment and disposal of long-lived assets, net and a $ 0.1 million loss on sale of property and equipment recorded to impairment and disposal of non-operating assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. During the three months ended September 30, 2022, the Company exited Nevada and recorded a loss on disposal of property and equipment of $ 0.7 million, which is recorded in loss on discontinued operations in the condensed consolidated statements of operations and comprehensive (loss) income. See Note 18. Discontinued Operations for further details.

Intangible Assets & Goodwill

Intangible Assets & Goodwill	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets & Goodwill	NOTE 9 . INTANGIBLE ASSETS & GOODWILL Intangible assets As of September 30, 2022 and December 31, 2021, Intangible assets, net consisted of the following: September 30, 2022 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value (in thousands) (in thousands) Licenses $ 1,072,171 $ 75,652 $ 996,519 $ 1,070,056 $ 24,742 $ 1,045,314 Trademarks 27,430 11,234 16,196 27,430 2,809 24,621 Internal use software 14,654 2,307 12,347 7,374 1,119 6,255 Tradenames 4,862 3,200 1,662 4,862 2,168 2,694 Customer relationships 3,536 3,202 334 3,536 1,180 2,356 Total $ 1,122,653 $ 95,595 $ 1,027,058 $ 1,113,258 $ 32,018 $ 1,081,240 Amortization expense for the three and nine months ended September 30, 2022 was $ 21.5 million and $ 63.6 million , respectively. Amortization expense for the three and nine months ended September 30, 2021 was $ 3.3 million and $ 7.8 million , respectively. During the quarter ended September 30, 2022, the Company exited the Nevada market and recorded a loss on disposal of intangible assets of $ 34.4 million, which is recorded in loss on discontinued operations in the condensed consolidated statements of operations and comprehensive (loss) income. See Note 18. Discontinued Operations for further details. The following table outlines the estimated future annual amortization expense related to intangible assets as of September 30, 2022: Estimated (in thousands) Remaining 2022 $ 19,831 2023 78,959 2024 77,249 2025 74,987 2026 73,302 Thereafter 702,730 $ 1,027,058 As of September 30, 2022, the weighted average amortization period remaining for intangible assets was 13.65 years. Goodwill The changes in the carrying amount of Goodwill arose from the following: As of September 30, 2022 (in thousands) As of December 31, 2021 $ 765,358 Acquisition of Watkins 24,542 Measurement period purchase price allocation adjustment of Harvest Health & Recreation, Inc. See Note 4 . 1,595 As of September 30, 2022 $ 791,495

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Notes Payable	NOTE 10. NOTES PAYABLE As of September 30, 2022 and December 31, 2021, Notes payable, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Promissory notes dated October 1, 2021 , maturing in December 2022 . Monthly variable interest payments due of 7.0 % as of September 30, 2022. Secured by mortgaged property with a $ 6 million book value. 6,156 6,156 Promissory note acquired in Harvest acquisition dated February 2020 , maturing in February 2023 . Monthly interest payments due at 5.5 %. 2,674 4,699 Promissory note dated July 2018 , maturing in July 2023 . Monthly interest payments due of 4 % per annum. Secured by certain assets. 1,082 1,113 Promissory note of consolidated variable-interest entity dated February 2022 , maturing February 2029 , for up to $ 1.5 million. Monthly interest payments due of 8 %. 1,080 — Promissory note dated October 2019 , maturing in October 2024 . Monthly interest payments due of 5.5 %. Principal balance due at maturity. 757 829 Promissory note acquired in Harvest acquisition dated August 2018 , maturing in August 2024 . Monthly interest payments due of 2 %. Secured by certain assets. 787 1,022 Promissory note acquired in Harvest acquisition dated January 2020 , maturing in May 2023 . Quarterly interest payments due of 2 %. 175 425 Promissory note acquired in Harvest acquisition dated April 2021 , maturing in April 2026 . Principal due at maturity. Secured by equipment. 49 60 Promissory note acquired in Harvest acquisition dated January 2020 , maturing in January 2023 . Monthly interest payments due of 2 %. 5 65 Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029 , interest ranging from 5.25 % to 8.25 %. Secured by real-estate. In the first quarter of 2022 these notes were fully paid. — 2,231 Total notes payable 12,765 16,600 Less: debt discount — ( 92 ) Less: current portion of notes payable ( 4,823 ) ( 10,052 ) Notes payable $ 7,942 $ 6,456 As of September 30, 2022, stated maturities of notes payable are as follows: (in thousands) Remaining 2022 $ 187 2023 4,662 2024 657 2025 14 2026 5 Thereafter 7,240 Total $ 12,765 The Company extended the maturity date of our $ 6.1 million notes originally maturing in October 2022 to December 2022 in order to complete refinancing. The Company is still in the process of refinancing the notes with the lender and the new notes are expected to have a 5-year term and bear interest at an annual rate of the 5 Year FHLB + 3.75 %, with a floor of 6 %. The refinancing is expected to close on or before November 30, 2022 .

Private Placement Notes

Private Placement Notes	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Private Placement Notes	NOTE 11 . PRIVATE PLACEMENT NOTES 2024 Notes In 2019, the Company completed two private placement arrangements (the “June Notes” and the “November Notes”), each comprised of 5-year senior secured promissory notes with a face value of $ 70.0 million and $ 60.0 million, respectively. Both notes accrue interest at an annual rate of 9.75 %, payable semi-annually, in equal installments, in arrears, on June 18 and December 18 of each year . The purchasers of the June Notes received warrants to purchase 1,470,000 Subordinate Voting Shares and the purchasers of the November Notes received warrants to purchase 1,560,000 Subordinate Voting Shares, which can be exercised for three years after closing. The unexercised warrants expired in June 2022. During the three and nine months ended September 30, 2022, accretion expense for the June Notes was $ 0.5 million and $ 1.4 million , respectively. During the three and nine months ended September 30, 2021, accretion expense for the June Notes was $ 0.4 million and $ 1.2 million , respectively. During the three and nine months ended September 30, 2022, accretion expense for the November Notes was $ 0.4 million and $ 1.2 million , respectively. During the three and nine months ended September 30, 2021, accretion expense for the November Notes was $ 0.4 million and $ 1.1 million , respectively. 2026 Notes On January 28, 2022, the Company closed on a second tranche private placement of 8 % Senior Secured Notes (the "2026 Notes - Tranche Two") for aggregate gross proceeds of $ 76.9 million and net proceeds of $ 75.6 million . The Company intends to use the net proceeds for capital expenditures and other general corporate purposes. On October 6, 2021, the Company closed its private placement of 8 % Senior Secured Notes (the "2026 Notes - Tranche One") for aggregate gross proceeds of $ 350.0 million and net proceeds of $ 342.6 million. The Company used a portion of the net proceeds to redeem certain outstanding indebtedness of Harvest and intends to use the remaining net proceeds for capital expenditures and other general corporate purposes. These notes are collectively referred to as the "2026 Notes". The 2026 Notes mature on October 6, 2026 , and may be redeemed in whole or in part, at the Company's option, at any time, on or after October 6, 2023, at the applicable redemption price. The 2026 Notes bear interest at 8 % per annum, payable semi-annually in equal installments until the maturity date, unless earlier redeemed or repurchased . During the three and nine months ended September 30, 2022, accretion expense for the 2026 Notes - Tranche Two was less than $ 0.1 million and $ 0.2 million , respectively. During the nine months ended September 30, 2022 , the Company repaid $ 1.9 million in principal on the 2026 Notes - Tranche Two. During the three and nine months ended September 30, 2022 the Company incurred $ 0.3 million and $ 1.0 million in accretion expense, respectively, on the 2026 Notes - Tranche One. Accretion expense on the private placement notes is included as a component of other income (expense), net in the condensed consolidated statements of operations and comprehensive (loss) income as interest expense. Stated maturities of the principal portion of private placement notes, net outstanding as of September 30, 2022, are as follows: (in thousands) Remaining 2022 — 2023 — 2024 130,000 2025 — 2026 425,000 Thereafter — Total private placement notes 555,000 Less: Unamortized debt discount & issuance costs ( 14,699 ) Private placement notes, net $ 540,301

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	NOTE 12. LEASES The Company leases real estate used for dispensaries, production plants, and corporate offices. Lease terms for real estate generally range from five to ten years . Most leases include options to renew for varying terms at the Company’s sole discretion. Other leased assets include passenger vehicles, trucks, and equipment. Lease terms for these assets generally range from three to five years . Lease right-of-use assets and liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Lease agreements for some locations provide for rent escalations and renewal options. Certain real estate leases require payment for taxes, insurance and maintenance which are considered non-lease components. The Company accounts for real estate leases and the related fixed non-lease components together as a single component. The Company recorded a loss on disposal of right of use assets of $ 6.1 million and $ 16.6 million for the three-and nine-months ending September 30, 2022, respectively, which is the result of repositioning of assets in the southeast. This loss was recorded in impairment and disposal of long-lived assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. During the three months and nine months ended September 30, 2022, the Company recorded a net gain on lease terminations of $ 0.3 million and $ 0.3 million, respectively. For both the three months and nine months ended September 30, 2022, the gain on lease terminations, net of $ 0.3 million consists of a $ 0.1 million loss on lease terminations recorded to impairment and disposal of long-lived assets, net and a $ 0.4 million net gain on lease terminations recorded to impairment and disposal of non-operating assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. During the three months ended September 30, 2022, the Company exited Nevada and recorded a loss on disposal of operating right of use assets of $ 14.0 million, which is recorded in loss on discontinued operations in the condensed consolidated statements of operations and comprehensive (loss) income. See Note 18. Discontinued Operations for further details. The following table provides the components of lease cost recognized in the condensed consolidated statements of operations and comprehensive (loss) income: Three Months Ended For the Nine Months Ended September 30, Statement of operations and comprehensive (loss) income location 2022 2021 2022 2021 (in thousands) Operating lease cost Cost of goods sold, sales and marketing, general and administrative $ 5,506 $ 2,483 $ 16,708 $ 5,751 Finance lease cost: Amortization of lease assets Cost of goods sold, sales and marketing, general and administrative 3,116 1,990 8,345 5,357 Interest on lease liabilities Interest expense 1,830 1,177 5,083 2,914 Finance lease cost 4,946 3,167 13,428 8,271 Variable lease cost Cost of goods sold, sales and marketing, general and administrative 1,836 2,529 5,656 3,139 Short term lease expense Cost of goods sold, sales and marketing, general and administrative 201 — 456 — Total lease cost $ 12,489 $ 8,179 $ 36,248 $ 17,161 Short term lease expense for the three and nine months ended September 30, 2021 was nominal. During the three and nine months ended September 30, 2022, the Company earned $ 0.2 million and $ 0.4 million of sublease income, respectively. During the three and nine months ended September 30, 2021, the Company earned a nominal amount of sublease income. Sublease income is recorded in other income (expense), net on the consolidated statements of operations and comprehensive (loss) income. Other information related to operating and finance leases is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 5,505 1,820 15,879 4,776 Operating cash flows from finance leases 1,832 1,186 5,076 2,904 Financing cash flows from finance leases 2,009 1,933 5,215 4,024 842 lease additions and modifications Operating leases 2,707 7,081 14,677 21,244 Finance leases — 12,957 18,412 28,085 September 30, 2022 December 31, 2021 (in thousands) Weighted average discount rate: Operating leases 9.55 % 9.69 % Finance leases 8.62 % 8.68 % Weighted average remaining lease term (in years): Operating leases 9.62 10.09 Finance leases 8.20 8.16 Future minimum lease payments under the Company's non-cancellable leases as of September 30, 2022 are as follows: Operating leases Finance leases (in thousands) Remainder of 2022 $ 5,419 $ 3,870 2023 21,277 15,394 2024 20,703 14,824 2025 20,331 14,250 2026 19,816 13,031 Thereafter 94,071 57,568 Total undiscounted lease liabilities 181,617 118,937 Interest on lease liabilities ( 60,213 ) ( 35,207 ) Total present value of minimum lease payments 121,404 83,730 Lease liabilities- current portion ( 10,779 ) ( 8,719 ) Lease liabilities $ 110,625 $ 75,011

Construction Finance Liabilitie

Construction Finance Liabilities	9 Months Ended
	Sep. 30, 2022
Construction Finance Liability [Abstract]
Construction Finance Liabilities	NOTE 13. CONSTRUCTION FINANCE LIABILITIES Holyoke In July 2019, the Company sold property it had recently acquired in Massachusetts for $ 3.5 million, which was the cost to the Company. In connection with the sale of this location, the Company agreed to lease the location back for cultivation. This transaction was determined to be a finance lease, and therefore did not meet the definition of a sale because control was never transferred to the buyer-lessor. The transaction was treated as a failed sale-leaseback financing arrangement. Included in the agreement, the Company completed the tenant improvements related to the property, for which the landlord has provided a tenant improvement allowance (“TI Allowance”) of $ 40.0 million. As of December 31, 2021, the entire TI Allowance had been provided. The initial term of the agreement is ten years , with two five-year options to renew. The initial payments are equal to 11 % of the sum of the purchase price for the property and increases when a draw is made on the TI Allowance. In addition, a 3 % increase in payments will be applied annually after the first year. As of September 30, 2022, and December 31, 2021, the total finance liability associated with this transaction is $ 45.1 million and $ 44.6 million , respectively. Ben Bostic In October 2019, the Company sold property in Florida in exchange for cash of $ 17.0 million. Concurrent with the closing of the purchase, the buyer entered into a lease agreement with the Company, for continued operation as a licensed medical cannabis cultivation facility. Control was never transferred to the buyer-lessor because the transaction was determined to be a finance lease and did not meet the requirements of a sale. The transaction was treated as a failed sale-leaseback financing arrangement. The initial term of the agreement is ten years , with two five-year options to renew. The initial annualized payments are equal to 11 % of the purchase price for the property. A 3 % increase in payments will be applied annually after the first year. As of September 30, 2022, and December 31, 2021, the total finance liability associated with this transaction is $ 17.6 million and $ 17.4 million , respectively. McKeesport In October 2019, prior to acquisition by the Company, PurePenn, sold their cannabis cultivation facility in Pennsylvania for $ 5.0 million. Simultaneously with the closing of the sale, PurePenn agreed to lease the cultivation facility back. The transaction was treated as a failed sale-leaseback financing arrangement. The initial term of the lease is 15 years, with two five-year options to renew. The landlord has agreed to provide a TI Allowance of $ 21.0 million as an additional component of base rent. Payments are made based on one twelfth (1/12) of the TI allowance dispersed with 12.75 % due for the first $ 5.0 million, 13.25 % for $ 5.0 million to $ 15.0 million and 13.50 % for $ 15.0 to $ 21.0 million. In 2021, the Company entered into an amendment with the landlord to increase the tenant improvement allowance by an additional $ 15.5 million for a total of $ 36.5 million at a rate of 10.75 % on the additional allowance in excess of $ 21.0 million. As of September 30, 2022, and December 31, 2021, $ 36.5 million and $ 29.5 million of the TI allowance has been provided, respectively. As of September 30, 2022, and December 31, 2021, the total finance liability associated with this transaction is $ 41.6 million and $ 34.6 million , respectively. Alachua In October 2021, in connection with the acquisition of Harvest, the Company acquired a transaction in which Harvest sold a licensed cultivation and processing facility and simultaneously with the closing of the sale, agreed to lease the facility back. The transaction was treated as a failed sale-leaseback financing arrangement. The initial term of the lease is 20 years , with two five-year options to renew. The landlord has agreed to provide a TI Allowance of $ 17.9 million as an additional component of base rent. As of September 30, 2022, and December 31, 2021, $ 17.9 million and $ 15.3 million of the TI allowance has been provided, respectively. As of September 30, 2022, and December 31, 2021, the total finance liability associated with this transaction is $ 59.1 million and $ 58.9 million , respectively. In the first quarter of 2022, the Company temporarily idled this facility. After further review, as of September 30, 2022, the Company committed to a plan to cease using this facility and as a result recorded a loss on disposal of property and equipment of $ 42.5 million in impairment and disposal of long-lived assets, net in the condensed consolidated statements of operations and comprehensive (loss) income. Hancock In October 2021, in connection with the acquisition of Harvest, the Company acquired a transaction in which Harvest sold a licensed cultivation and processing facility and simultaneously with the closing of the sale, agreed to lease the facility back. The transaction was treated as a failed sale-leaseback financing arrangement. The initial term of the lease is ten years with two options to extend the term the first providing a ten-year renewal option and the second providing a five-year renewal option. The landlord has agreed to provide a TI Allowance of $ 12.9 million as an additional component of base rent. As of September 30, 2022, and December 31, 2021, $ 11.9 million and $ 5.7 million of the TI allowance has been provided, respectively. As of September 30, 2022, and December 31, 2021, the total finance liability associated with this transaction is $ 20.0 million and $ 20.7 million , respectively. Under the failed-sale-leaseback accounting model, the Company is deemed to own this real estate and reflects the properties in the condensed consolidated balance sheets and depreciates them over the assets' remaining useful life. Future minimum lease payments for the construction finance liabilities as of September 30, 2022, are as follows: (in thousands) Remaining 2022 $ 5,810 2023 23,406 2024 23,736 2025 24,175 2026 24,593 Thereafter 428,520 Total future payments 530,240 Less: Interest ( 346,846 ) Total present value of minimum payments 183,394 Construction finance liabilities - current portion ( 1,137 ) Construction finance liabilities $ 182,257

Share Capital

Share Capital	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Share Capital	NOTE 14. SHARE CAPITAL The authorized share capital of the Company is comprised of the following: (i) Unlimited number of Subordinate Voting Shares Holders of the Subordinate Voting Shares are entitled to notice of and to attend any meeting of the shareholders of the Company, except a meeting of which only holders of another particular class or series of shares of the Company shall have the right to vote. At each such meeting holders of Subordinate Voting Shares shall be entitled to one vote in respect of each Subordinate Voting Share held. Holders of Subordinate Voting Shares are entitled to receive as and when declared by the directors, dividends in cash or property of the Company. No dividend will be declared or paid on the Subordinate Voting Shares unless the Company simultaneously declares or pays, as applicable, equivalent dividends (on an as-converted to Subordinate Voting Share basis) on the Multiple Voting Shares and Super Voting Shares. (ii) Unlimited number of Multiple Voting Shares Holders of Multiple Voting shares are entitled to notice of and to attend any meetings of the shareholders of the Company, except a meeting of which only holders of another particular class or series of shares of the Company have the right to vote. At each such meeting, holders of Multiple Voting Shares are entitled to one vote in respect of each Subordinate Voting Share into which such Multiple Voting Share could ultimately then be converted (initially, 100 votes per Multiple Voting Share). The initial “Conversation Ratio” for Multiple Voting Shares is 100 Subordinate Voting S hares for each Multiple Voting Share , subject to adjustment in certain events. Holders of Multiple Voting Shares have the right to receive dividends, out of any cash or other assets legally available, pari passu (on an as-converted basis, assuming conversion of all Multiple Voting Shares into Subordinate Voting Shares at the Conversion Ratio) as to dividends and any declaration or payment of any dividend on the Subordinate Voting Shares. No dividend may be declared or paid on the Multiple Voting Shares unless the Company simultaneously declares or pays, as applicable, equivalent dividends (on an as-converted to Subordinate Voting Share basis) on the Subordinate Voting Shares and Super Voting Shares. (iii) Unlimited number of Super Voting Shares Holders of Super Voting Shares are entitled to notice of and to attend at any meeting of the shareholders of the Company, except a meeting of which only holders of another particular class or series of shares of the Company shall have the right to vote. At each such meeting, holders of Super Voting Shares are be entitled to two votes in respect of each Subordinate Voting Share into which such Super Voting Share could ultimately then be converted (initially, 200 votes per Super Voting Share). Holders of Super Voting Shares have the right to receive dividends, out of any cash or other assets legally available therefore, pari passu (on an as converted to Subordinated Voting Share basis) as to dividends and any declaration or payment of any dividend on the Subordinate Voting Shares. No dividend is to be declared or paid on the Super Voting Shares unless the Company simultaneously declares or pays, as applicable, equivalent dividends (on an as-converted to Subordinate Voting Share basis) on the Subordinate Voting Shares and Multiple Voting Shares. The initial “Conversion Ratio” for the Super Voting Shares is one Multiple Voting Share for each Super Voting Share , subject to adjustment in certain events. Warrants Liability warrants Number Weighted average exercise price Weighted average Outstanding and exercisable as of January 1, 2022 1,679 $ 1,125 1.31 Granted — — — Exercised — — — Outstanding and exercisable as of September 30, 2022 1,679 $ 1,125 0.56 In October 2021 the Company acquired 1,679 warrants in connection with the acquisition of Harvest ("Harvest Liability Warrants"). See Note 4. Acquisitions for further details. Each acquired warrant is exercisable into one Multiple Voting Share. Changes in fair value are recognized as a component of other income (expense), net in the condensed consolidated statements of operations and comprehensive (loss) income as change in fair value of derivative liabilities - warrants. The fair value of the Harvest Liability Warrants is determined using the Black-Scholes options pricing model. The Harvest Liability Warrants are classified within level two of the fair value hierarchy. There have been no transfers between hierarchy levels during the three or nine months ended September 30, 2022. The following table summarizes the significant assumptions used in determining the fair value of the warrant liability: September 30, 2022 December 31, 2021 Stock price $ 11.73 $ 32.91 Exercise price ($CAD) $ 11.25 $ 11.25 Exchange rate $ 0.729 $ 0.789 Remaining life 0.56 1.31 Annualized volatility 53.38 % 49.57 % Discount rate 3.92 % 0.56 % Equity warrants In connection with the Harvest acquisition in October 2021, the Company acquired certain equity classified warrants ("Acquired Equity Warrants"). The Acquired Equity Warrants range in exercise price from $ 23.76 to $ 145.24 and expire at various dates from June 2022 through December 2025 and are exercisable into one Subordinate Voting Share. As of September 30, 2022 and December 31, 2021, there were 599,605 and 1,009,419 equity warrants outstanding, with a weighted average remaining life of 0.33 years and 0.79 years, respectively. Each Acquired Equity Warrant is exercisable into one Subordinate Voting Share. During the nine months ended September 30, 2022, 409,811 warrants expired with a weighted average exercise price of 145.24 . As of September 30, 2022 and December 31, 2021 there were zero and 2,460,367 Public Warrants outstanding, respectively. See Note 11. Private Placement Notes for further details on warrants issued in connection with private placement debt in 2019.

Share Based Compensation

Share Based Compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Share Based Compensation	NOTE 15. SHARE-BASED COMPENSATION Equity Incentive Plans The Company’s 2021 Omnibus Incentive Plan (the “2021 Plan”) was adopted in June 2021 at the 2021 annual meeting of shareholders. The 2021 Plan reserves 4,000,000 Subordinate Voting Shares for issuance thereunder and replaced the Schyan Exploration Inc. Stock Option Plan (the “Prior Plan”). Awards previously granted under the Prior Plan, including equity awards granted in the first quarter of 2021 for performance in 2020, remain subject to the terms of the Prior Plan. No further grants of awards shall be made under the Prior Plan. The Prior Plan is administered by the Board of Directors of the Company and the 2021 Plan is administered by the Compensation Committee of the Board of Directors. The 2021 Plan provides for the grant of Incentive Stock Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, Performance Shares, Performance Share Units, and Other Awards. Options On January 4, 2022 and February 24, 2022, under the 2021 Plan, the Board awarded options to purchase shares to board members, directors, officers, and key employees of the Company. The options granted vest immediately for board members and all other options granted vest over a two -to three-year period. On October 26, 2021, under the 2021 Plan, the Board awarded options to purchase shares to select employees and certain Board members of the Company. The options generally vest over a two -to three-year period. On October 1, 2021, the Company acquired Harvest which included consideration in the form of 1,266,641 stock options (as converted) that had been issued before the acquisition date to employees and non-employees of Harvest. The post-combination options vest over a one -to three-year period. On September 29, 2021, under the 2021 Plan, the Board awarded options to purchase shares to officers and other select employees of the Company. The September 29, 2021, options vest over a three-year period. On January 4, 2021, under the Prior Plan, the Board awarded options to purchase shares to directors, officers, and key employees of the Company. The January 4, 2021, options generally vest over a two -to three-year period. In determining the amount of share-based compensation related to options issued during the periods ending September 30, 2022 and 2021, the Company used the Black-Scholes pricing model to establish the fair value of the options granted with the following assumptions: Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Fair value at grant date $ 8.39 -$ 11.01 $ 10.58 -$ 11.20 Stock price at grant date $ 21.48 -$ 25.41 $ 26.88 -$ 33.42 Exercise price at grant date $ 21.48 -$ 25.41 $ 26.88 -$ 33.42 Expected life in years 3.50 - 4.46 3.00 - 3.50 Expected volatility 51.81 % - 52.87 % 49.88 % - 53.75 % Expected annual rate of dividends 0 % 0 % Risk free annual interest rate 1.20 % - 1.79 % 0.16 % - 0.79 % The expected volatility was estimated by using the historical volatility of the Company. In cases where there is insufficient trading history, the expected volatility is estimated using the historical volatility of other companies that the Company considers comparable that have trading and volatility history prior to the Company becoming public. The expected life in years represents the period of time that options granted are expected to be outstanding and is computed using the simplified method. The risk-free rate was based on the United States bond yield rate at the time of grant of the award. Expected annual rate of dividends is based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. The Company recorded share-based compensation for stock options as follows: Three Months Ended September 30, Nine Months Ended September 30, Statement of operations and comprehensive (loss) income location 2022 2021 2022 2021 (in thousands) Cost of goods sold 90 74 138 223 General and administrative 1,756 527 6,179 1,597 Sales and marketing 77 131 350 397 Total Share based compensation expense $ 1,923 $ 732 $ 6,667 $ 2,217 The following is a summary of stock option activity: Number of options Weighted average exercise price Weighted average remaining contractual life (Years) Aggregate intrinsic value Outstanding, January 1, 2022 2,973,895 $ 27.61 6.26 $ — Granted 864,051 21.56 Exercised ( 120,512 ) 11.29 Forfeited ( 427,764 ) 33.50 Outstanding, September 30, 2022 3,289,670 $ 25.85 5.72 $ — Exercisable, September 30, 2022 1,834,808 $ 24.66 4.22 $ — Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate intrinsic value Outstanding, January 1, 2021 1,129,779 $ 11.72 4.01 $ 19.90 Granted 877,504 29.32 Exercised ( 36,787 ) 11.52 Forfeited — — Outstanding, September 30, 2021 1,970,496 $ 19.56 4.52 $ 8.43 Exercisable, September 30, 2021 517,672 $ 11.71 3.34 $ 15.20 As of September 30, 2022, there was approximately $ 6.5 million of unrecognized compensation cost related to nonvested stock option arrangements which is expected to be recognized over a weighted average period of 0.80 years. Restricted Stock Units Restricted stock units ("RSUs") represent a right to receive a single Subordinate Voting Share that is both non-transferable and forfeitable unless and until certain conditions are satisfied. RSUs generally vest ratably over a two- to- three-year period subject to continued employment through each anniversary. The fair value of RSUs is determined on the grant date and is amortized over the vesting period on a straight-line basis. On January 4, February 24, and March 31, 2022, the Board awarded RSUs to board members, directors, officers, and key employees of the Company. The RSUs vest immediately for board members and all other RSUs granted vest over a two-year period. On September 15, 2021, the Board awarded RSUs to two officers of the Company as replacement awards for cancelled warrants, which vest immediately. The previously held 3,572,514 warrants were cancelled on September 15, 2021 with the new RSUs granted on September 15, 2021 as a replacement of the previously held warrants. The two officers were awarded a total premium of $ 3.1 million, allocated between the two officers, to incentivize the cancellation and replacement, which was recorded to general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. On September 29, 2021, under the 2021 Plan, the Board awarded RSUs to officers and other select employees of the Company, which vest over a two- to three-year period. The following is a summary of RSU activity: Number of Weighted average Unvested balance as of January 1, 2022 332,428 $ 26.86 Granted 821,800 21.51 Vested ( 45,625 ) 22.85 Forfeited ( 206,914 ) 23.32 Unvested balance as of September 30, 2022 901,689 $ 23.00 The Company recorded share-based compensation for RSUs as follows: Statement of operations and comprehensive (loss) income location Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (in thousands) Cost of goods sold 302 761 General and administrative 2,011 6,463 Sales and marketing 56 668 Total Share based compensation expense $ 2,369 $ 7,892 There was no share-based compensation expense related to RSUs during the three or nine months ended September 30, 2021. As of September 30, 2022, there was approximately $ 12.5 million of total unrecognized compensation cost related to nonvested restricted stock units which is expected to be recognized over a weighted-average service period of 0.95 years. Warrants During the year ended December 31, 2018, the Company issued 8,784,872 warrants to certain employees and directors of the Company for past services provided. The warrants had no vesting conditions and are exercisable at any time for three years after the issuance, subject to certain lock-up provisions: (i) the warrants may not be exercised for 18 months following the Issue Date; (ii) 50% of the warrants may be exercised between months 19-24 following the Issue Date; and (iii) the remaining 50% of the warrants may be exercised at any time thereafter until expiration. The warrants are exchangeable into Subordinate Voting Share s. The following table summarizes the activity related to warrants issued and outstanding to certain employees and directors of the Company for the nine-month period ending September 30, 2021. There were no outstanding warrants as of September 30, 2022 and December 31, 2021. Number of warrants Weighted average exercise price ($CAD) Weighted average remaining contractual life (Years) Outstanding, January 1, 2021 6,061,561 6.00 0.72 Granted — — — Exercised ( 2,075,990 ) 6.00 — Exchanged in cashless exercise ( 413,057 ) Cancelled ( 3,572,514 ) — — Outstanding, September 30, 2021 — — —

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 16. EARNINGS PER SHARE The following is a reconciliation for the calculation of basic and diluted earnings per share for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Numerator (in thousands, except share and per share amounts) Net (loss) income from continuing operation $ ( 77,007 ) $ 18,616 $ ( 129,246 ) $ 89,574 Less: Net loss and comprehensive loss attributable to non-controlling interest ( 518 ) — ( 2,555 ) — Net (loss) income from continuing operations available to common shareholders of Trulieve Cannabis Corp. ( 76,489 ) 18,616 ( 126,691 ) 89,574 Net loss from discontinued operations ( 38,065 ) — ( 42,329 ) — Net (loss) income and comprehensive (loss) income attributable to common shareholders of Trulieve Cannabis Corp. $ ( 114,554 ) $ 18,616 $ ( 169,020 ) $ 89,574 Denominator Weighted average number of common shares outstanding 188,597,094 128,146,298 187,549,359 122,983,729 Dilutive effect of securities — 8,762,968 — 7,943,354 Diluted weighted average number of common shares outstanding 188,597,094 136,909,266 187,549,359 130,927,083 Loss per Share - Continuing operations Basic (loss) earnings per share $ ( 0.41 ) $ 0.15 $ ( 0.68 ) $ 0.73 Diluted (loss) earnings per share $ ( 0.41 ) $ 0.14 $ ( 0.68 ) $ 0.68 Loss per Share - Discontinued operations Basic and diluted loss per share $ ( 0.20 ) $ — $ ( 0.23 ) $ — For the three months ended September 30, 2022 and 2021, the Company excluded 4,958,851 and 877,508 of potentially dilutive instruments for the dilutive calculation as the Company is in a net loss position, respectively. For the nine months ended September 30, 2022 and 2021, the Company excluded 6,053,611 and 292,503 of potentially dilutive instruments from the dilutive calculation as the Company is in a net loss position, respectively. As of September 30, 2022, there are approximately 185.9 million issued and outstanding shares which excludes approximately 2.9 million fully vested RSUs which are not contractually issuable until 2024.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 17 . INCOME TAXES The following table summarizes the Company’s income tax expense and effective tax rate for the three and nine months ended September 30, 2022 and 2021. Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) (Loss) Income before provision for income taxes $ ( 48,808 ) $ 60,219 $ ( 12,504 ) $ 194,828 Provision for income taxes 28,199 41,603 116,742 105,254 Effective tax rate 58 % 69 % 934 % 54 % The Company has computed its provision for income taxes based on the actual effective tax rate for the quarter as the Company believes this is the best estimate for the annual estimated effective tax rate. The Company is subject to income taxes in the United States and Canada. Significant judgment is required in evaluating the Company’s uncertain tax positions and determining the provision for income taxes. The Company’s gross unrecognized tax benefits was approximately $ 44.9 million as of September 30, 2022 and December 31, 2021, respectively, which is recorded in deferred tax liabilities and other long-term liabilities in the condensed consolidated balance sheets.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE 18. DISCONTINUED OPERATIONS In July 2022, the Company approved the exit of the Nevada operations. This represents a strategic shift in the Company's operations and therefore is classified as discontinued operations as of September 30, 2022. Immaterial wind-down activities are expected to continue in the near term. The Nevada operations were acquired on October 1, 2021, and therefore, there are no discontinued operations for the comparable prior year periods. As of September 30, 2022, the assets and liabilities associated with discontinued operations consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Assets associated with discontinued operations Deferred tax asset $ 3,750 $ — Income tax receivable 1,734 474 Other assets 690 672 Inventories, net 403 2,245 Accounts receivable, net 333 291 Cash 219 561 Prepaids and other current assets 149 44 Property and equipment, net 63 503 Intangible assets, net — 36,742 Right of use assets - operating, net — 14,250 Total assets associated with discontinued operations $ 7,341 $ 55,782 Liabilities associated with discontinued operations Operating lease liabilities $ 14,552 $ 14,380 Accounts payable and accrued liabilities 413 272 Deferred tax liabilities — 9,429 Total liabilities associated with discontinued operations $ 14,965 $ 24,081 The following table summarizes the Company's loss from discontinued operations for the three and nine months ended September 30, 2022. The gain and loss resulting from the forgiveness of intercompany payables has been eliminated in consolidation. Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (in thousands) Revenues, net of discounts $ 591 $ 2,403 Cost of goods sold 1,887 7,696 Gross margin ( 1,296 ) ( 5,293 ) Expenses: Operating expenses 711 2,492 Impairment and disposal of long-lived assets, net 49,069 49,069 Total Expenses 49,780 51,561 Loss from operations ( 51,076 ) ( 56,854 ) Other income: Other income, net 30 86 Total other income 30 86 Loss before provision for income taxes ( 51,046 ) ( 56,768 ) Income tax benefit 12,981 14,439 Net loss from discontinued operations $ ( 38,065 ) $ ( 42,329 ) The condensed consolidated statements of cash flows include continuing operations and discontinued operations. There were no discontinued operations as of September 30, 2021. Accordingly, the condensed consolidated statements of cash flows include the results of continuing and discontinued operations for the nine months ended September 30, 2022. The following table summarizes the depreciation of long-lived assets, amortization of long-lived assets, loss on impairment of long-lived assets, and capital expenditures of discontinued operations for the nine months ended September 30, 2022. Nine Months Ended September 30, 2022 (in thousands) Depreciation $ 27 Amortization $ 2,377 Loss on impairment of long-lived assets $ 49,069 Purchases of property plant and equipment $ 259

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	NOTE 19. V ariable Interest Entities The Company through its acquisition of Harvest and through the acquired Harvest subsidiaries has entered into operating agreements with various entities related to the purchase and operation of cannabis dispensary, cultivation, and production licenses, in several states. The Company determined these entities to be VIEs due to the financial relationship and as the Company is the primary beneficiary as of September 30, 2022, and December 31, 2021. The Company holds varying ownership interests in these entities and in certain cases may not directly hold ownership in the entities but holds a significant interest through an agent. The Company's VIEs are not material to the consolidated financial position or operations as of September 30, 2022, or for the three or nine-month period ended September 30, 2022, or as of December 31, 2021. The Company did not have any VIEs prior to the acquisition of Harvest in October 2021. The Company has determined these entities to be VIEs and that it is the primary beneficiary. The Company consolidates these entities due to the other holder’s equity investment being insufficient to finance its activities without additional subordinated financial support and the Company meeting the power and economics criteria. In particular, the Company controls the management decisions and activities most significant to certain VIEs, has provided a significant portion of the subordinated financial support provided to date, and holds membership interests exposing the Company to the risk of reward and/or loss. The Company allocates income and cash flows of the VIEs based on the outstanding ownership percentage in accordance with the underlying operating agreements, as amended. The Company has consolidated all identified VIEs for which the Company is the primary beneficiary in the accompanying condensed consolidated financial statements. The following table presents the summarized assets and liabilities of the Company’s VIEs in which the Company does not hold a majority interest as of September 30, 2022 and December 31, 2021. The assets and liabilities in the table below include third-party assets and liabilities of the Company's VIEs only and exclude intercompany balances that eliminate in consolidation as included in the condensed consolidated balance sheets. September 30, 2022 December 31, 2021 (in thousands) Current assets: Cash and cash equivalents $ 3,264 $ 1,241 Accounts receivable, net 494 905 Inventories, net 6,428 2,451 Prepaids and other current assets 35 313 Total current assets 10,221 4,910 Property and equipment, net 6,938 8,335 Intangible assets, net 16,416 17,735 Other assets 79 544 Total assets $ 33,654 $ 31,524 Current liabilities: Accounts payable and accrued liabilities $ 1,570 $ 828 Notes payable - current portion — 1,170 Income tax payable 2,323 522 Total current liabilities 3,893 2,520 Notes payable 1,080 1,061 Deferred tax liabilities 4,131 4,479 Other long-term liabilities 618 — Total liabilities $ 9,722 $ 8,060 In the first quarter of 2022, the Company divested of its minority ownership interest in one of its VIEs and received cash of $ 1.6 million and recorded an insignificant loss on the divestment which is recorded in impairment and disposal of non-operating assets, net in the condensed consolidated statement of operations and comprehensive (loss) income for the nine months ended September 30, 2022. As of September 30, 2022, the Company is no longer the primary beneficiary of this VIE and the VIE is no longer consolidated in the Company's condensed consolidated financial statements.

Related Parties

Related Parties	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Parties	NOTE 20 . RELATED PARTIES The Company had raised funds by issuing notes to various related parties including directors, officers, and shareholders. The related party notes were paid off in full in November 2021. The balance of related party notes was zero as of December 31, 2021, and September 30, 2022, respectively. The Company incurred interest expense for the three and nine months ended September 30, 2021 of $ 0.4 million and $ 1.1 million, respectively on the related party notes. J.T. Burnette, the spouse of Kim Rivers, the Chief Executive Officer and Chair of the Board of Directors of the Company, was a minority owner of a company (the “Supplier”) that provides construction and related services to the Company. As of January 1, 2022, the Supplier is no longer a related party of the Company. The Supplier is responsible for the construction of the Company’s cultivation and processing facilities, and provides labor, materials, and equipment on a cost-plus basis. For the nine months ended September 30, 2021, property and equipment purchases totaled $ 119.6 million. As of December 31, 2021 , $ 11.4 million of related party property and equipment purchases was included in accounts payable in the condensed consolidated balance sheets. The use of the Supplier was reviewed and approved by the independent members of the Company’s board of directors, and all invoices of the Supplier are reviewed by the office of the Company’s Chief Legal Officer. The Company leases a cultivation facility and corporate office facility from an entity that is directly or indirectly owned by Kim Rivers, the Company's Chief Executive Officer and Chair of the board of directors, George Hackney, a former member of the Company's board of directors, and Richard May, a member of the Company's board of directors. The Company also leases various properties from companies that are managed by Benjamin Atkins, a former director and shareholder of the Company, and the Supplier. As of January 1, 2022, Benjamin Atkins is no longer a related party of the Company due to the time that has passed since Mr. Atkins held a director position. As of September 30, 2022, and December 31, 2021, under ASC 842, the Company had the following related party leases in the condensed consolidated balance sheets: As of September 30, 2022 As of December 31, 2021 Operating Operating Finance (in thousands) Right-of-use assets, net $ 847 $ 2,082 $ 2,009 Lease liabilities: Lease liabilities - current portion $ 109 $ 418 $ 215 Lease liabilities 781 1,862 2,127 Total related parties lease liabilities $ 890 $ 2,280 $ 2,342 Expenses recognized for related party leases was less than $ 0.1 million and $ 0.2 million for the three and nine months ended September 30, 2022 , and $ 0.9 million and $ 2.4 million for the three and nine months ended September 30, 2021, respectively.

Revenue Disaggregation

Revenue Disaggregation	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue Disaggregation	NOTE 21. REVENUE DISAGGREGATION Net revenues are comprised of the following for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) Retail $ 283,635 $ 204,108 $ 872,810 $ 587,957 Wholesale, licensing, and other 17,158 19,984 64,802 45,080 Revenues, net of discounts $ 300,793 $ 224,092 $ 937,612 $ 633,037

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 22 . COMMITMENTS AND CONTINGENCIES Operating Licenses Although the possession, cultivation, and distribution of cannabis for medical-use and adult-use is permitted in the states in which we operate, cannabis is a Schedule-I controlled substance and its use and possession remains a violation of federal law. Since federal law criminalizing the use of cannabis preempts state laws that legalize its use, strict enforcement of federal law regarding cannabis would likely result in the Company’s inability to proceed with the Company's business plans. In addition, the Company’s assets, including real property, cash and cash equivalents, equipment, and other goods, could be subject to asset forfeiture because cannabis is still federally illegal. Claims and Litigation From time to time, the Company may be involved in litigation relating to claims arising out of operations in the normal course of business. As of September 30, 2022, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of the Company’s condensed consolidated statements of operations and comprehensive (loss) income. There are also no proceedings in which any of the Company’s directors, officers, or affiliates is an adverse party or has a material interest adverse to the Company’s interest. Contingencies The Company records contingent liabilities with respect to litigation on various claims in which the Company believes a loss may be probable and the loss is estimable. As of September 30, 2022 and December 31, 2021, there was $ 11.4 million and $ 8.8 million included in contingent liabilities in the condensed consolidated balance sheets related to pending litigation, respectively. As of September 30, 2022 and December 31, 2021, $ 1.6 million and $ 2.3 million was included in contingent liabilities in the condensed consolidated balance sheets for estimates related to various sales tax matters, respectively. As of September 30, 2022 , the Company recorded $ 12.6 million in liabilities related to potential earn-outs on the Watkins acquisition, that were determined to be probable and estimable as of September 30, 2022, included in contingent liabilities in the condensed consolidated balance sheets. As of December 31, 2021, there was $ 1.9 million of other contingencies recorded in contingent liabilities in the condensed consolidated balance sheets. Regulatory Compliance The Company’s compliance with state and other rules and regulations may be reviewed by state and federal agencies. If the Company fails to comply with these regulations, the Company could be subject to loss of licenses, substantial fines or penalties, and other sanctions.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Critical Accounting Estimates and Judgments	Critical accounting estimates and judgments The preparation of the condensed consolidated financial statements with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates in the condensed consolidated financial statements, include, but are not limited to, accounting for acquisitions and business combinations; initial valuation and subsequent impairment testing of goodwill, other intangible assets, and long-lived assets; leases; fair value of financial instruments, income taxes; inventory; share-based payment arrangements, and commitment and contingencies. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents include cash deposits in financial institutions plus cash held at retail locations. Cash held in money market investments are carried at market value which approximates fair value and cash held in financial institutions and held at retail locations, have carrying values that approximate fair value.
Restricted cash	Restricted Cash Restricted cash balances are those which meet the definition of cash and cash equivalents but are not available for use by the Company. As of December 31, 2021, restricted cash was $ 3.0 million, which represented cash consideration set aside in relation to amounts held for a pending legal dispute. The restriction on this cash was released in January 2022 as the litigation was settled in December 2021. There was no restricted cash as of September 30, 2022 .
Held for Sale	Held for sale The Company classifies long-lived assets or disposal groups and related liabilities as held-for-sale when management having the appropriate authority, generally the Company's Board of Directors ("the Board") or certain Executive Officers, commits to a plan of sale, the disposal group is ready for immediate sale, an active program to locate a buyer has been initiated and the sale is probable and expected to be completed within one year. Once classified as held-for-sale, disposal groups are valued at the lower of their carrying amount or fair value less estimated selling costs. Depreciation on these properties is discontinued at the time they are classified as held for sale, but operating revenues, operating expenses and interest expense continue to be recognized until the date of disposal. As of September 30, 2022 , the Company had $ 9.6 million in assets held for sale which is recorded in prepaids and other current assets in the condensed consolidated balance sheets, and primarily consists of property and equipment, and leases and related liabilities. As of December 31, 2021, the Company had $ 8.7 million in net assets held for sale which is recorded in prepaid expenses and other current assets in the consolidated balance sheets, and primarily consisted of property and equipment, leases and related liabilities, and a note payable. During the three months ended September 30, 2022, the Company recorded an impairment of $ 2.5 million related to a held for sale property acquired through acquisition. The impairment was recorded in impairment and disposal of non-operating assets, net in the condensed consolidated statement of operations and comprehensive (loss) income. During the three months ended September 30, 2022, the Company reclassified approximately $ 2.3 million of property and equipment to held for sale in the Southwest. During the nine months ended September 30, 2022, the Company settled net assets of $ 3.3 million, sold property held for sale for $ 2.0 million in proceeds, sold land held for sale for $ 0.2 million in proceeds, recorded an impairment of $ 2.5 million, and recorded a loss on disposal of $ 2.6 million, which is recorded in impairment and disposal of non-operating assets, net in the condensed consolidated statement of operations and comprehensive (loss) income.
Discontinued operations	Discontinued operations The Company classifies a component of an entity that has been or is to be disposed of, either by sale, abandonment, or other means, as discontinued operations when it represents a strategic shift in the Company's operations. A component of an entity is identified as operations and cash flows that can be clearly distinguished, operationally and financially, from the rest of the entity.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Recent accounting pronouncements, other than those below, issued by the Financial Accounting Standards Board ("FASB"), the AICPA ("American Institute of Certified Public Accountants") and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements. In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU 2021-08”), which requires an acquirer to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Revenue from Contracts with Customers (“Topic 606”) rather than adjust them to fair value at the acquisition date. The Company elected to early adopt this accounting standard in the fourth quarter of 2021, with retrospective application to business combinations that occurred in fiscal year 2021 . Results of operations for quarterly periods prior to September 30, 2021 remain unchanged as a result of the adoption of ASU No. 2021-08. The acquisitions of Harvest Health and Recreation Inc. and Purplemed Healing Center were accounted for in accordance with ASU 2021-08, as will all future acquisitions. Refer to Note 4. Acquisitions for further information. The adoption of this standard did no t have a material impact on the consolidated financial statements.
Principles of Consolidation	Principles of consolidation The accompanying condensed consolidated financial statements include the financial position and operations of Trulieve Cannabis Corp. and its subsidiaries. The condensed consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and include the assets, liabilities, revenues, and expenses of all wholly-owned subsidiaries and variable interest entities ("VIEs") for which the Company has determined that it is the primary beneficiary. Outside shareholders' interests in subsidiaries are shown in the condensed consolidated financial statements as non-controlling interests. Material intercompany balances and transactions are eliminated in consolidation. In management's opinion, the condensed consolidated financial statements include all adjustments of a normal recurring nature necessary to fairly present the Company's financial position as of September 30, 2022, and the results of its operations and cash flows for the periods ended September 30, 2022 and September 30, 2021. The results of the Company's operations for the nine months ended September 30, 2022 are not necessarily indicative of the results to be expected for the full 2022 fiscal year. In July 2022, the Company discontinued its Nevada operations. This action represents a strategic shift in our business and therefore, the related assets and liabilities associated with the Nevada operations are classified as held for discontinued operations in our consolidated balance sheet and the results of the Nevada operations have been presented as discontinued operations in our condensed consolidated statements of operations and comprehensive (loss) income for all periods presented. Unless specifically noted otherwise, footnote disclosures reflect the results of continuing operations only. The results of discontinued operations are presented in Note 18. Discontinued Operations. The financial data presented herein should be read in conjunction with the audited consolidated financial statements and accompanying notes as of and for the year ended December 31, 2021, as reported in the 2021 Annual Report on Form 10-K.
Basis of Measurement	Basis of Measurement These condensed consolidated financial statements have been prepared on the going concern basis, under the historical cost convention, except for certain financial instruments that are measured at fair value as described herein.
Functional Currency	Functional Currency The functional currency of the Company and its subsidiaries, as determined by management, is the United States (“U.S.”) dollar. These condensed consolidated financial statements are presented in U.S. dollars. Reclassifications Certain reclassifications have been made to the consolidated financial statements of prior periods and the of accompanying notes to conform to the current period presentation.
Reclassification	Reclassifications Certain reclassifications have been made to the consolidated financial statements of prior periods and the of accompanying notes to conform to the current period presentation.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
Greenhouse Wellness WV Dispensaries LLC
Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 281 Fair value of consideration exchanged $ 281 Recognized amounts of identifiable assets acquired and liabilities assumed: Right of use asset - operating $ 170 Intangible asset 270 Favorable lease interest 11 Operating lease liabilities ( 170 ) Total net assets acquired $ 281
CP4 Group LLC ("Watkins")
Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible assets acquired and liabilities assumed: (in thousands) Consideration Cash $ 27,500 Fair value of consideration exchanged $ 27,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Inventories $ 2,266 Property and equipment 692 Right of use asset - operating 4,737 Goodwill 24,542 Operating lease liability ( 4,737 ) Total net assets acquired $ 27,500
Purplemed
Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed	The net assets were acquired for an aggregate purchase price of $ 15.0 million. (in thousands) Consideration: Cash $ 15,000 Transaction costs 12 Fair value of consideration exchanged $ 15,012 Recognized amounts of identifiable assets acquired and liabilities assumed: Prepaid expenses and other current assets $ 531 Right of use asset - operating 271 Intangible asset 15,076 Other current liabilities ( 531 ) Deferred revenue ( 109 ) Operating lease liability ( 226 ) Total net assets acquired $ 15,012
Harvest Health & Recreation, Inc
Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Trulieve Subordinated Voting Shares $ 1,369,024 Fair value of other equity instruments 18,394 Fair value of warrants classified as liabilities 3,103 Fair value of consideration exchanged $ 1,390,521 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents $ 85,318 Restricted cash 3,072 Accounts receivable 3,645 Inventories 92,537 Prepaid expenses and other current assets 100,129 Notes receivable 9,805 Property and equipment 191,801 Right of use assets - operating 73,476 Intangible assets: Dispensary license 946,000 Trademarks 27,430 Customer relationships 3,500 Other assets 5,289 Accounts payable and accrued liabilities ( 58,887 ) Income tax payable ( 24,863 ) Deferred revenue ( 4,523 ) Operating lease liabilities ( 76,558 ) Contingencies ( 26,599 ) Notes payable ( 285,238 ) Construction finance liabilities ( 79,683 ) Other long-term liabilities ( 1,085 ) Deferred tax liabilities ( 253,986 ) $ 730,580 Non-controlling interest $ ( 3,734 ) Goodwill 663,675 Total net assets acquired $ 1,390,521
Keystone Shops
Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 20,251 Shares issued upon acquisition 35,385 Fair value of consideration exchanged $ 55,636 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 500 Inventories 1,766 Prepaid expenses and other current assets 240 Property and equipment 1,144 Right of use asset - finance 1,340 Intangible assets Dispensary license 27,000 Tradename 100 Favorable leasehold interests, net 86 Goodwill 39,703 Other assets 40 Accounts payable and accrued liabilities ( 878 ) Income tax payable ( 2,892 ) Operating lease liabilities ( 1,340 ) Other long-term liabilities ( 2,179 ) Deferred tax liability ( 8,994 ) Total net assets acquired $ 55,636
Nature’s Remedy of Massachusetts, Inc.
Summary of Total Consideration Paid was Allocated to Assets and Liabilities Acquired Based on Relative Fair Values	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Cash $ 7,000 Shares issued upon acquisition 9,139 Transaction costs 23 Fair value of consideration exchanged $ 16,162 Recognized amounts of identifiable assets acquired and liabilities assumed: Prepaid expenses and other current assets $ 12 Property and equipment 1,006 Right of use asset - finance 799 Intangible assets 15,274 Accounts payable and accrued liabilities ( 335 ) Finance lease liability ( 594 ) Total net assets acquired $ 16,162
Patient Centric of Martha's Vineyard
Summary of Total Consideration Paid was Allocated to Assets and Liabilities Acquired Based on Relative Fair Values	The following table summarizes the allocation of consideration exchanged for the estimated fair value of tangible and identifiable intangible assets acquired and liabilities assumed: (in thousands) Consideration: Shares issued upon acquisition $ 10,012 Transaction costs 18 Fair value of consideration exchanged $ 10,030 Recognized amounts of identifiable assets acquired and liabilities assumed: Right of use asset - finance $ 1,756 Intangible asset 10,594 Finance lease liabilities ( 2,320 ) Total net assets acquired $ 10,030

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of Accounts Receivable	As of September 30, 2022 and December 31, 2021, Accounts receivable, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Trade receivables $ 14,130 $ 9,068 Less: allowance for credit losses ( 2,821 ) ( 505 ) Accounts receivable, net $ 11,309 $ 8,563

Notes Receivable (Tables)

Notes Receivable (Tables)	9 Months Ended
	Sep. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Notes Receivable	As of September 30, 2022 and December 31, 2021, Accounts receivable, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Trade receivables $ 14,130 $ 9,068 Less: allowance for credit losses ( 2,821 ) ( 505 ) Accounts receivable, net $ 11,309 $ 8,563
Notes Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Notes Receivable	Notes receivable, net consisted of the following: September 30, December 31, (in thousands) Promissory note acquired from Harvest maturing in November 2025. Secured by certain assets. $ 8,379 $ 8,827 Convertible note receivable dated November 2021 maturing in November 2024. 4,490 4,124 Promissory notes acquired from Harvest maturing in February 2022. Secured by certain assets. — 850 Notes receivable 12,869 13,801 Less: discount on notes receivable ( 95 ) ( 124 ) Total notes receivable, net of discounts 12,774 13,677 Less: current portion of notes receivable ( 715 ) ( 1,530 ) Notes receivable $ 12,059 $ 12,147
Schedule of Stated Maturities of Notes Receivable	Stated maturities of notes receivable are as follows as of September 30, 2022: Expected principal payments (in thousands) Remaining 2022 $ 174 2023 728 2024 5,274 2025 6,693 2026 — Thereafter — Total 12,869 Less: discount on notes receivable ( 95 ) Total $ 12,774

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Summary of Inventory	As of September 30, 2022 and December 31, 2021, Inventories, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Raw material Cannabis plants $ 24,484 $ 30,454 Packaging and supplies 51,269 39,892 Total raw material 75,753 70,346 Work in process 165,150 93,592 Finished goods-unmedicated 6,722 4,824 Finished goods-medicated 53,614 41,181 Total inventories $ 301,239 $ 209,943 As of September 30, 2022 and December 31, 2021 the Company recorded an allowance for inventory obsolescence of $ 5.8 million and $ 1.5 million, respectively. For each the three and nine months ended September 30, 2022 the Company recorded an inventory provision of $ 4.3 million. For the three and nine months ended September 30, 2021 the Company recorded an inventory provision of $ 0.3 million and $ 0.4 million, respectively. The provision for inventories is recorded to cost of goods sold in the condensed consolidated statements of operations and comprehensive (loss) income

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	As of September 30, 2022 and December 31, 2021, Property and equipment, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Land $ 32,786 $ 32,904 Buildings and improvements 560,950 434,762 Furniture and equipment 246,644 140,221 Vehicles 839 959 Total 841,219 608,846 Less: accumulated depreciation ( 113,831 ) ( 63,602 ) Total property and equipment 727,388 545,244 Construction in progress 68,118 234,169 Total property and equipment, net $ 795,506 $ 779,413

Intangible Assets & Goodwill (T

Intangible Assets & Goodwill (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	As of September 30, 2022 and December 31, 2021, Intangible assets, net consisted of the following: September 30, 2022 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Book Value Gross Carrying Amount Accumulated Amortization Net Book Value (in thousands) (in thousands) Licenses $ 1,072,171 $ 75,652 $ 996,519 $ 1,070,056 $ 24,742 $ 1,045,314 Trademarks 27,430 11,234 16,196 27,430 2,809 24,621 Internal use software 14,654 2,307 12,347 7,374 1,119 6,255 Tradenames 4,862 3,200 1,662 4,862 2,168 2,694 Customer relationships 3,536 3,202 334 3,536 1,180 2,356 Total $ 1,122,653 $ 95,595 $ 1,027,058 $ 1,113,258 $ 32,018 $ 1,081,240
Summary of Estimated Future Annual Amortization Expense Related to Intangible Assets	The following table outlines the estimated future annual amortization expense related to intangible assets as of September 30, 2022: Estimated (in thousands) Remaining 2022 $ 19,831 2023 78,959 2024 77,249 2025 74,987 2026 73,302 Thereafter 702,730 $ 1,027,058
Summary of Goodwill	The changes in the carrying amount of Goodwill arose from the following: As of September 30, 2022 (in thousands) As of December 31, 2021 $ 765,358 Acquisition of Watkins 24,542 Measurement period purchase price allocation adjustment of Harvest Health & Recreation, Inc. See Note 4 . 1,595 As of September 30, 2022 $ 791,495

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Notes Payable, Net	As of September 30, 2022 and December 31, 2021, Notes payable, net consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Promissory notes dated October 1, 2021 , maturing in December 2022 . Monthly variable interest payments due of 7.0 % as of September 30, 2022. Secured by mortgaged property with a $ 6 million book value. 6,156 6,156 Promissory note acquired in Harvest acquisition dated February 2020 , maturing in February 2023 . Monthly interest payments due at 5.5 %. 2,674 4,699 Promissory note dated July 2018 , maturing in July 2023 . Monthly interest payments due of 4 % per annum. Secured by certain assets. 1,082 1,113 Promissory note of consolidated variable-interest entity dated February 2022 , maturing February 2029 , for up to $ 1.5 million. Monthly interest payments due of 8 %. 1,080 — Promissory note dated October 2019 , maturing in October 2024 . Monthly interest payments due of 5.5 %. Principal balance due at maturity. 757 829 Promissory note acquired in Harvest acquisition dated August 2018 , maturing in August 2024 . Monthly interest payments due of 2 %. Secured by certain assets. 787 1,022 Promissory note acquired in Harvest acquisition dated January 2020 , maturing in May 2023 . Quarterly interest payments due of 2 %. 175 425 Promissory note acquired in Harvest acquisition dated April 2021 , maturing in April 2026 . Principal due at maturity. Secured by equipment. 49 60 Promissory note acquired in Harvest acquisition dated January 2020 , maturing in January 2023 . Monthly interest payments due of 2 %. 5 65 Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029 , interest ranging from 5.25 % to 8.25 %. Secured by real-estate. In the first quarter of 2022 these notes were fully paid. — 2,231 Total notes payable 12,765 16,600 Less: debt discount — ( 92 ) Less: current portion of notes payable ( 4,823 ) ( 10,052 ) Notes payable $ 7,942 $ 6,456
Schedule of Stated Maturities of Notes Payable	As of September 30, 2022, stated maturities of notes payable are as follows: (in thousands) Remaining 2022 $ 187 2023 4,662 2024 657 2025 14 2026 5 Thereafter 7,240 Total $ 12,765

Private Placement Notes (Tables

Private Placement Notes (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Summary of Scheduled Maturities of Principal Portion of Private Placement Notes, Net Outstanding	Stated maturities of the principal portion of private placement notes, net outstanding as of September 30, 2022, are as follows: (in thousands) Remaining 2022 — 2023 — 2024 130,000 2025 — 2026 425,000 Thereafter — Total private placement notes 555,000 Less: Unamortized debt discount & issuance costs ( 14,699 ) Private placement notes, net $ 540,301

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Components of Lease Cost	The following table provides the components of lease cost recognized in the condensed consolidated statements of operations and comprehensive (loss) income: Three Months Ended For the Nine Months Ended September 30, Statement of operations and comprehensive (loss) income location 2022 2021 2022 2021 (in thousands) Operating lease cost Cost of goods sold, sales and marketing, general and administrative $ 5,506 $ 2,483 $ 16,708 $ 5,751 Finance lease cost: Amortization of lease assets Cost of goods sold, sales and marketing, general and administrative 3,116 1,990 8,345 5,357 Interest on lease liabilities Interest expense 1,830 1,177 5,083 2,914 Finance lease cost 4,946 3,167 13,428 8,271 Variable lease cost Cost of goods sold, sales and marketing, general and administrative 1,836 2,529 5,656 3,139 Short term lease expense Cost of goods sold, sales and marketing, general and administrative 201 — 456 — Total lease cost $ 12,489 $ 8,179 $ 36,248 $ 17,161
Schedule of Other Information Related to Operating and Finance Leases	Other information related to operating and finance leases is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 5,505 1,820 15,879 4,776 Operating cash flows from finance leases 1,832 1,186 5,076 2,904 Financing cash flows from finance leases 2,009 1,933 5,215 4,024 842 lease additions and modifications Operating leases 2,707 7,081 14,677 21,244 Finance leases — 12,957 18,412 28,085 September 30, 2022 December 31, 2021 (in thousands) Weighted average discount rate: Operating leases 9.55 % 9.69 % Finance leases 8.62 % 8.68 % Weighted average remaining lease term (in years): Operating leases 9.62 10.09 Finance leases 8.20 8.16
Schedule of Future Minimum Lease Payments under Non-cancellable Leases	Future minimum lease payments under the Company's non-cancellable leases as of September 30, 2022 are as follows: Operating leases Finance leases (in thousands) Remainder of 2022 $ 5,419 $ 3,870 2023 21,277 15,394 2024 20,703 14,824 2025 20,331 14,250 2026 19,816 13,031 Thereafter 94,071 57,568 Total undiscounted lease liabilities 181,617 118,937 Interest on lease liabilities ( 60,213 ) ( 35,207 ) Total present value of minimum lease payments 121,404 83,730 Lease liabilities- current portion ( 10,779 ) ( 8,719 ) Lease liabilities $ 110,625 $ 75,011

Construction Finance Liabilit_2

Construction Finance Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Construction Finance Liability [Abstract]
Schedule of Future minimum Lease Payments for Construction Finance Liabilities	Future minimum lease payments for the construction finance liabilities as of September 30, 2022, are as follows: (in thousands) Remaining 2022 $ 5,810 2023 23,406 2024 23,736 2025 24,175 2026 24,593 Thereafter 428,520 Total future payments 530,240 Less: Interest ( 346,846 ) Total present value of minimum payments 183,394 Construction finance liabilities - current portion ( 1,137 ) Construction finance liabilities $ 182,257

Share Capital (Tables)

Share Capital (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Summary of Warrants Outstanding and Exercisable	Liability warrants Number Weighted average exercise price Weighted average Outstanding and exercisable as of January 1, 2022 1,679 $ 1,125 1.31 Granted — — — Exercised — — — Outstanding and exercisable as of September 30, 2022 1,679 $ 1,125 0.56
Summary of Significant Assumptions Determining Fair Value of Warrant Liability	The following table summarizes the significant assumptions used in determining the fair value of the warrant liability: September 30, 2022 December 31, 2021 Stock price $ 11.73 $ 32.91 Exercise price ($CAD) $ 11.25 $ 11.25 Exchange rate $ 0.729 $ 0.789 Remaining life 0.56 1.31 Annualized volatility 53.38 % 49.57 % Discount rate 3.92 % 0.56 %

Share Based Compensation (Table

Share Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Fair Value of Options Granted with Assumptions	In determining the amount of share-based compensation related to options issued during the periods ending September 30, 2022 and 2021, the Company used the Black-Scholes pricing model to establish the fair value of the options granted with the following assumptions: Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Fair value at grant date $ 8.39 -$ 11.01 $ 10.58 -$ 11.20 Stock price at grant date $ 21.48 -$ 25.41 $ 26.88 -$ 33.42 Exercise price at grant date $ 21.48 -$ 25.41 $ 26.88 -$ 33.42 Expected life in years 3.50 - 4.46 3.00 - 3.50 Expected volatility 51.81 % - 52.87 % 49.88 % - 53.75 % Expected annual rate of dividends 0 % 0 % Risk free annual interest rate 1.20 % - 1.79 % 0.16 % - 0.79 %
Schedule of Share-Based Compensation Expense	The Company recorded share-based compensation for stock options as follows: Three Months Ended September 30, Nine Months Ended September 30, Statement of operations and comprehensive (loss) income location 2022 2021 2022 2021 (in thousands) Cost of goods sold 90 74 138 223 General and administrative 1,756 527 6,179 1,597 Sales and marketing 77 131 350 397 Total Share based compensation expense $ 1,923 $ 732 $ 6,667 $ 2,217
Schedule of Stock Option Activity	The following is a summary of stock option activity: Number of options Weighted average exercise price Weighted average remaining contractual life (Years) Aggregate intrinsic value Outstanding, January 1, 2022 2,973,895 $ 27.61 6.26 $ — Granted 864,051 21.56 Exercised ( 120,512 ) 11.29 Forfeited ( 427,764 ) 33.50 Outstanding, September 30, 2022 3,289,670 $ 25.85 5.72 $ — Exercisable, September 30, 2022 1,834,808 $ 24.66 4.22 $ — Number of options Weighted average exercise price Weighted average remaining contractual life (yrs) Aggregate intrinsic value Outstanding, January 1, 2021 1,129,779 $ 11.72 4.01 $ 19.90 Granted 877,504 29.32 Exercised ( 36,787 ) 11.52 Forfeited — — Outstanding, September 30, 2021 1,970,496 $ 19.56 4.52 $ 8.43 Exercisable, September 30, 2021 517,672 $ 11.71 3.34 $ 15.20
Schedule of Restricted Stock Units Activity	The following is a summary of RSU activity: Number of Weighted average Unvested balance as of January 1, 2022 332,428 $ 26.86 Granted 821,800 21.51 Vested ( 45,625 ) 22.85 Forfeited ( 206,914 ) 23.32 Unvested balance as of September 30, 2022 901,689 $ 23.00
Summary of Warrants Issued and Outstanding To Certain Employees and Director	The following table summarizes the activity related to warrants issued and outstanding to certain employees and directors of the Company for the nine-month period ending September 30, 2021. There were no outstanding warrants as of September 30, 2022 and December 31, 2021. Number of warrants Weighted average exercise price ($CAD) Weighted average remaining contractual life (Years) Outstanding, January 1, 2021 6,061,561 6.00 0.72 Granted — — — Exercised ( 2,075,990 ) 6.00 — Exchanged in cashless exercise ( 413,057 ) Cancelled ( 3,572,514 ) — — Outstanding, September 30, 2021 — — —
RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share-Based Compensation Expense	The Company recorded share-based compensation for RSUs as follows: Statement of operations and comprehensive (loss) income location Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (in thousands) Cost of goods sold 302 761 General and administrative 2,011 6,463 Sales and marketing 56 668 Total Share based compensation expense $ 2,369 $ 7,892

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Reconciliation For Calculation of Basic And Diluted Earnings Per Share	The following is a reconciliation for the calculation of basic and diluted earnings per share for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Numerator (in thousands, except share and per share amounts) Net (loss) income from continuing operation $ ( 77,007 ) $ 18,616 $ ( 129,246 ) $ 89,574 Less: Net loss and comprehensive loss attributable to non-controlling interest ( 518 ) — ( 2,555 ) — Net (loss) income from continuing operations available to common shareholders of Trulieve Cannabis Corp. ( 76,489 ) 18,616 ( 126,691 ) 89,574 Net loss from discontinued operations ( 38,065 ) — ( 42,329 ) — Net (loss) income and comprehensive (loss) income attributable to common shareholders of Trulieve Cannabis Corp. $ ( 114,554 ) $ 18,616 $ ( 169,020 ) $ 89,574 Denominator Weighted average number of common shares outstanding 188,597,094 128,146,298 187,549,359 122,983,729 Dilutive effect of securities — 8,762,968 — 7,943,354 Diluted weighted average number of common shares outstanding 188,597,094 136,909,266 187,549,359 130,927,083 Loss per Share - Continuing operations Basic (loss) earnings per share $ ( 0.41 ) $ 0.15 $ ( 0.68 ) $ 0.73 Diluted (loss) earnings per share $ ( 0.41 ) $ 0.14 $ ( 0.68 ) $ 0.68 Loss per Share - Discontinued operations Basic and diluted loss per share $ ( 0.20 ) $ — $ ( 0.23 ) $ —

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense and Effective Tax Rate	The following table summarizes the Company’s income tax expense and effective tax rate for the three and nine months ended September 30, 2022 and 2021. Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) (Loss) Income before provision for income taxes $ ( 48,808 ) $ 60,219 $ ( 12,504 ) $ 194,828 Provision for income taxes 28,199 41,603 116,742 105,254 Effective tax rate 58 % 69 % 934 % 54 %

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Summary of Assets and Liabilities, Loss from Discontinued Operations and Cash Flow Including Continuing from Discontinued Operations	As of September 30, 2022, the assets and liabilities associated with discontinued operations consisted of the following: September 30, 2022 December 31, 2021 (in thousands) Assets associated with discontinued operations Deferred tax asset $ 3,750 $ — Income tax receivable 1,734 474 Other assets 690 672 Inventories, net 403 2,245 Accounts receivable, net 333 291 Cash 219 561 Prepaids and other current assets 149 44 Property and equipment, net 63 503 Intangible assets, net — 36,742 Right of use assets - operating, net — 14,250 Total assets associated with discontinued operations $ 7,341 $ 55,782 Liabilities associated with discontinued operations Operating lease liabilities $ 14,552 $ 14,380 Accounts payable and accrued liabilities 413 272 Deferred tax liabilities — 9,429 Total liabilities associated with discontinued operations $ 14,965 $ 24,081 The following table summarizes the Company's loss from discontinued operations for the three and nine months ended September 30, 2022. The gain and loss resulting from the forgiveness of intercompany payables has been eliminated in consolidation. Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 (in thousands) Revenues, net of discounts $ 591 $ 2,403 Cost of goods sold 1,887 7,696 Gross margin ( 1,296 ) ( 5,293 ) Expenses: Operating expenses 711 2,492 Impairment and disposal of long-lived assets, net 49,069 49,069 Total Expenses 49,780 51,561 Loss from operations ( 51,076 ) ( 56,854 ) Other income: Other income, net 30 86 Total other income 30 86 Loss before provision for income taxes ( 51,046 ) ( 56,768 ) Income tax benefit 12,981 14,439 Net loss from discontinued operations $ ( 38,065 ) $ ( 42,329 ) The following table summarizes the depreciation of long-lived assets, amortization of long-lived assets, loss on impairment of long-lived assets, and capital expenditures of discontinued operations for the nine months ended September 30, 2022. Nine Months Ended September 30, 2022 (in thousands) Depreciation $ 27 Amortization $ 2,377 Loss on impairment of long-lived assets $ 49,069 Purchases of property plant and equipment $ 259

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Assets and Liabilities of Company's VIEs	The following table presents the summarized assets and liabilities of the Company’s VIEs in which the Company does not hold a majority interest as of September 30, 2022 and December 31, 2021. The assets and liabilities in the table below include third-party assets and liabilities of the Company's VIEs only and exclude intercompany balances that eliminate in consolidation as included in the condensed consolidated balance sheets. September 30, 2022 December 31, 2021 (in thousands) Current assets: Cash and cash equivalents $ 3,264 $ 1,241 Accounts receivable, net 494 905 Inventories, net 6,428 2,451 Prepaids and other current assets 35 313 Total current assets 10,221 4,910 Property and equipment, net 6,938 8,335 Intangible assets, net 16,416 17,735 Other assets 79 544 Total assets $ 33,654 $ 31,524 Current liabilities: Accounts payable and accrued liabilities $ 1,570 $ 828 Notes payable - current portion — 1,170 Income tax payable 2,323 522 Total current liabilities 3,893 2,520 Notes payable 1,080 1,061 Deferred tax liabilities 4,131 4,479 Other long-term liabilities 618 — Total liabilities $ 9,722 $ 8,060

Related Parties (Tables)

Related Parties (Tables)	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Right of Use Assets and Lease Liabilities under ASC 842	As of September 30, 2022, and December 31, 2021, under ASC 842, the Company had the following related party leases in the condensed consolidated balance sheets: As of September 30, 2022 As of December 31, 2021 Operating Operating Finance (in thousands) Right-of-use assets, net $ 847 $ 2,082 $ 2,009 Lease liabilities: Lease liabilities - current portion $ 109 $ 418 $ 215 Lease liabilities 781 1,862 2,127 Total related parties lease liabilities $ 890 $ 2,280 $ 2,342

Revenue Disaggregation (Tables)

Revenue Disaggregation (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Net Revenues Comprised	Net revenues are comprised of the following for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (in thousands) Retail $ 283,635 $ 204,108 $ 872,810 $ 587,957 Wholesale, licensing, and other 17,158 19,984 64,802 45,080 Revenues, net of discounts $ 300,793 $ 224,092 $ 937,612 $ 633,037

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash	$ 0	$ 0	$ 3,013
Assets held for sale	9,600	9,600	$ 8,700
Settled net assets		3,300
Proceeds from sale of land held for sale		200
Proceeds from sale of property held for sale		2,000
Impairment of long-lived assets	2,500	2,500
Reclassification of property and equipment held for sale	$ 2,300
Loss on disposal of non-operating assets		$ 2,600
ASU 2021-08
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true	true
Change in accounting principle, accounting standards update, adoption date	Jan. 01, 2021	Jan. 01, 2021
Change in accounting principle, accounting standards update, immaterial effect [true false]	true	true

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($)

3 Months Ended

9 Months Ended

Apr. 26, 2022

Feb. 14, 2022

Dec. 28, 2021

Oct. 01, 2021

Jul. 08, 2021

Jul. 02, 2021

Jun. 30, 2021

Jun. 08, 2021

May 06, 2021

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2021

Business Combination And Asset Acquisition [Line Items]

Shares issued upon acquisition

$ 18,400,000

Cash

$ 119,600,000

Goodwill

$ 791,495,000

$ 791,495,000

$ 765,358,000

Greenhouse Wellness WV Dispensaries LLC

Business Combination And Asset Acquisition [Line Items]

Acquired membership interests percentage

100%

Payment of cash

$ 281,000

Business combination, total consideration

$ 281,000

CP4 Group LLC ("Watkins")

Business Combination And Asset Acquisition [Line Items]

Payment of cash

$ 27,500,000

Transaction costs related to acquisition

200,000

0

0

Goodwill

24,542,000

Business combination, total consideration

27,500,000

Business combination compensation for post combination services

$ 22,500,000

0

0

Business combination of accrual of contingencies

12,600,000

12,600,000

CP4 Group LLC ("Watkins") | Sales and Marketing

Business Combination And Asset Acquisition [Line Items]

Business combination of accrual of contingencies expense

5,300,000

12,600,000

Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Acquired membership interests percentage

100%

Fair value of warrants classified as liabilities

$ 3,103,000

Trulieve Subordinated Voting Shares

1,369,024,000

Transaction costs related to acquisition

0

0

$ 13,000,000

Goodwill

663,675,000

Business combination, total consideration

$ 1,390,521,000

Increase in non-controlling interests

1,600,000

Increase in goowill

1,600,000

Harvest Health & Recreation, Inc | Stock Options

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, number of shares

1,266,641

Business acquisition pre-combination fair value awards

$ 6,200,000

Harvest Health & Recreation, Inc | Restricted Stock Units

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, number of shares

18,297

Business acquisition pre-combination fair value awards

$ 500,000

Harvest Health & Recreation, Inc | Warrants

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, number of shares

1,011,095

Business acquisition pre-combination fair value awards

$ 7,700,000

Harvest Health & Recreation, Inc | Subordinate Voting Shares Warrant

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, number of shares

1,009,416

Business acquisition pre-combination fair value awards

$ 4,600,000

Harvest Health & Recreation, Inc | Multiple Voting Shares Warrants

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, number of shares

1,679

Harvest Health & Recreation, Inc | Subordinate Voting Shares

Business Combination And Asset Acquisition [Line Items]

Business acquisition pre-combination fair value awards

$ 3,100,000

Additional consideration other outstanding equity instruments issued fair value

$ 7,100,000

Harvest Health & Recreation, Inc and Anna Holdings, LLC

Business Combination And Asset Acquisition [Line Items]

Proforma net revenues

$ 315,900,000

926,900,000

Proforma net income and comprehensive income

$ 9,600,000

$ 24,900,000

PCMV

Business Combination And Asset Acquisition [Line Items]

Equity interests acquired, fair value

$ 10,000,000

Equity interests acquired, number of shares

258,383

Equity interests acquired, number of shares holdback as security for indemnity claims

10,879

Equity interests acquired, number of shares holdback period as security for indemnity claims

6 months

Anna Holdings, LLC

Business Combination And Asset Acquisition [Line Items]

Acquired membership interests percentage

100%

Equity interests acquired, fair value

$ 35,400,000

Equity interests acquired, number of shares

1,009,336

Payment of cash

$ 20,300,000

Business combination, total consideration

55,600,000

Business combination, contingent consideration on enactment, adoption or approval

5,000,000

Business combination, contingent consideration liability

$ 0

$ 0

$ 0

Dispensary Licenses | Greenhouse Wellness WV Dispensaries LLC

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Dispensary Licenses | Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Dispensary Licenses | PCMV

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Dispensary Licenses | Anna Holdings, LLC

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Tradenames | Maximum | Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

5 years

Tradenames | Minimum | Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

1 year

Customer Relationships | Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

1 year

Florida Cannabis License | Harvest Health & Recreation, Inc

Business Combination And Asset Acquisition [Line Items]

Acquired intangible assets

$ 55,000,000

Business combination receivable for the sale proceeds was deemed acquired

$ 55,000,000

Purplemed

Business Combination And Asset Acquisition [Line Items]

Percentage of membership interests acquired

100%

Indemnification asset

$ 500,000

Cash

$ 15,000,000

Purplemed | Dispensary Licenses

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Nature’s Remedy of Massachusetts, Inc.

Business Combination And Asset Acquisition [Line Items]

Total consideration

$ 16,162,000

Cash

$ 7,000,000

Number of shares issued

237,881

Equity interest consideration, fair value

$ 9,100,000

Transaction costs

23,000

Nature’s Remedy of Massachusetts, Inc. | Maximum

Business Combination And Asset Acquisition [Line Items]

Transaction costs

$ 100,000

Nature’s Remedy of Massachusetts, Inc. | Dispensary Licenses

Business Combination And Asset Acquisition [Line Items]

Definite-lived intangible assets, useful life

15 years

Solevo Wellness West Virginia, LLC

Business Combination And Asset Acquisition [Line Items]

Percentage of membership interests acquired

100%

Total consideration

$ 800,000

Cash

$ 200,000

Number of shares issued

11,658

Equity interest consideration, fair value

$ 400,000

Debt forgiveness

100,000

Solevo Wellness West Virginia, LLC | Maximum

Business Combination And Asset Acquisition [Line Items]

Transaction costs

100,000

Solevo Wellness West Virginia, LLC | Dispensary Licenses

Business Combination And Asset Acquisition [Line Items]

Total consideration

$ 800,000

Definite-lived intangible assets, useful life

15 years

Definite lived intangible assets

$ 800,000

Mountaineer Holding, LLC

Business Combination And Asset Acquisition [Line Items]

Percentage of membership interests acquired

100%

Total consideration

$ 5,500,000

Cash

$ 3,000,000

Number of shares issued

60,342

Equity interest consideration, fair value

$ 2,500,000

Mountaineer Holding, LLC | Cultivation Permit and Dispensary Permits

Business Combination And Asset Acquisition [Line Items]

Total consideration

$ 5,500,000

Definite-lived intangible assets, useful life

15 years

Definite lived intangible assets

$ 5,500,000

Acquisitions - Summary of Alloc

Acquisitions - Summary of Allocation of Consideration Exchanged for Estimated/Final Fair Value of Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed (Details) - USD ($)	Apr. 26, 2022	Feb. 14, 2022	Dec. 28, 2021	Oct. 01, 2021	Jul. 08, 2021	Sep. 30, 2022	Dec. 31, 2021
Consideration:
Shares issued upon acquisition				$ 18,400,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Right of use asset - operating						$ 100,864,000	$ 111,723,000
Intangible assets, net:
Goodwill						791,495,000	765,358,000
Greenhouse Wellness WV Dispensaries LLC
Consideration:
Cash	$ 281,000
Fair value of consideration exchanged	281,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Right of use asset - operating	170,000
Intangible assets, net:
Intangible asset	270,000
Operating lease liability	(170,000)
Total net assets acquired	281,000
Greenhouse Wellness WV Dispensaries LLC | Favorable Leasehold Interests
Intangible assets, net:
Intangible asset	$ 11,000
CP4 Group LLC ("Watkins")
Consideration:
Cash		$ 27,500,000
Transaction costs		200,000				0
Fair value of consideration exchanged		27,500,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Inventories		2,266,000
Property and equipment		692,000
Right of use asset - operating		4,737,000
Intangible assets, net:
Goodwill		24,542,000
Operating lease liability		(4,737,000)
Total net assets acquired		$ 27,500,000
Purplemed
Consideration:
Cash			$ 15,000,000
Transaction costs			12,000
Fair value of consideration exchanged			15,012,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Prepaid expenses and other current assets			531,000
Right of use asset - operating			271,000
Intangible assets, net:
Intangible asset			15,076,000
Deferred revenue			(109,000)
Operating lease liability			(226,000)
Other current liabilities			(531,000)
Total net assets acquired			$ 15,012,000
Harvest Health & Recreation, Inc
Consideration:
Trulieve Subordinated Voting Shares				1,369,024,000
Fair value of other equity instruments				18,394,000
Fair value of warrants classified as liabilities				3,103,000
Transaction costs						$ 0	$ 13,000,000
Fair value of consideration exchanged				1,390,521,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents				85,318,000
Restricted cash				3,072,000
Accounts receivable				3,645,000
Inventories				92,537,000
Prepaid expenses and other current assets				100,129,000
Notes receivable				9,805,000
Property and equipment				191,801,000
Right of use asset - operating				73,476,000
Intangible assets, net:
Other assets				5,289,000
Accounts payable and accrued liabilities				(58,887,000)
Income tax payable				(24,863,000)
Deferred revenue				(4,523,000)
Operating lease liability				(76,558,000)
Contingencies				(26,599,000)
Notes payable				(285,238,000)
Construction finance liability				(79,683,000)
Other long-term liabilities				(1,085,000)
Deferred tax liabilities				(253,986,000)
Total net assets acquired				730,580,000
Non-controlling interest				(3,734,000)
Goodwill				663,675,000
Total net assets acquired				1,390,521,000
Harvest Health & Recreation, Inc | Dispensary License
Intangible assets, net:
Intangible asset				946,000,000
Harvest Health & Recreation, Inc | Trademarks
Intangible assets, net:
Intangible asset				27,430,000
Harvest Health & Recreation, Inc | Customer Relationships
Intangible assets, net:
Intangible asset				$ 3,500,000
Keystone Shops
Consideration:
Cash					$ 20,251,000
Shares issued upon acquisition					35,385,000
Fair value of consideration exchanged					55,636,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents					500,000
Inventories					1,766,000
Prepaid expenses and other current assets					240,000
Property and equipment					1,144,000
Right of use asset - finance					1,340,000
Intangible assets, net:
Goodwill					39,703,000
Other assets					40,000
Accounts payable and accrued liabilities					(878,000)
Income tax payable					(2,892,000)
Operating lease liability					(1,340,000)
Other long-term liabilities					(2,179,000)
Deferred tax liabilities					(8,994,000)
Total net assets acquired					55,636,000
Keystone Shops | Dispensary License
Intangible assets, net:
Intangible asset					27,000,000
Keystone Shops | Tradenames
Intangible assets, net:
Intangible asset					100,000
Keystone Shops | Favorable Leasehold Interests
Intangible assets, net:
Intangible asset					$ 86,000

Acquisitions - Summary of Total

Acquisitions - Summary of Total Consideration Paid was Allocated to Assets and Liabilities Acquired Based on Relative Fair Values (Details) - USD ($) $ in Thousands			9 Months Ended
	Jul. 02, 2021	Jun. 30, 2021	Sep. 30, 2021
Consideration:
Cash			$ 119,600
Nature’s Remedy of Massachusetts, Inc.
Consideration:
Cash		$ 7,000
Shares issued upon acquisition		9,139
Transaction costs		23
Fair value of consideration exchanged		16,162
Recognized amounts of identifiable assets acquired and liabilities assumed:
Prepaid expenses and other current assets		12
Property and equipment		1,006
Right of use asset - finance		799
Intangible asset		15,274
Accounts payable and accrued liabilities		(335)
Finance lease liability		(594)
Total net assets acquired		$ 16,162
PCMV
Consideration:
Shares issued upon acquisition	$ 10,012
Transaction costs	18
Fair value of consideration exchanged	10,030
Recognized amounts of identifiable assets acquired and liabilities assumed:
Right of use asset - finance	1,756
Intangible asset	10,594
Finance lease liability	(2,320)
Total net assets acquired	$ 10,030

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Trade receivables	$ 14,130	$ 9,068
Less: allowance for credit losses	(2,821)	(505)
Accounts receivable, net	$ 11,309	$ 8,563

Notes Receivable - Schedule of

Notes Receivable - Schedule of Notes Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 12,869	$ 13,801
Less: discount on notes receivable	(95)	(124)
Total notes receivable, net of discounts	12,774	13,677	$ 0
Less: current portion of notes receivable	(715)	(1,530)
Notes receivable	12,059	12,147
Promissory Note Acquired from Harvest Maturing in November 2025. Secured by Certain Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	8,379	8,827
Convertible Note Receivable Dated November 2021 Maturing in November 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 4,490	4,124
Promissory Notes Acquired from Harvest Maturing in February 2022. Secured by Certain Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable		$ 850

Notes Receivable - Additional I

Notes Receivable - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended	9 Months Ended
	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Oct. 01, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding notes receivable			$ 12,774	$ 12,774	$ 13,677		$ 0
Prepaid and other current assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest receivable			100	100	$ 100
Harvest Health & Recreation, Inc
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable acquired						$ 9,805
Other income
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income			$ 300	$ 1,000
Promissory Note Acquired from Harvest Maturing in November 2025. Secured by Certain Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, maturity month and year		2025-11
Notes receivable, original principal balance		$ 12,000
Notes receivable, interest rate		7.50%
Notes receivable, interest and principal payments		$ 100
Promissory Notes Acquired from Harvest Maturing in February 2022. Secured by Certain Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, maturity month and year		2022-02
Notes receivable, original principal balance		$ 900
Notes receivable, interest rate		10%
Convertible Note Receivable Dated November 2021 Maturing in November 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable, maturity month and year	2024-11
Notes receivable, original principal balance	$ 4,100
Notes receivable, interest rate	9.75%
Percentage of discount on notes receivable issued	3%
Discount on notes receivable	$ 100

Notes Receivable - Schedule o_2

Notes Receivable - Schedule of Stated Maturities of Notes Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Receivables [Abstract]
Remaining 2022	$ 174
2023	728
2024	5,274
2025	6,693
Total	12,869	$ 13,801
Less: discount on notes receivable	(95)	(124)
Total notes receivable, net of discounts	$ 12,774	$ 13,677	$ 0

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Inventory [Line Items]
Total Raw Material	$ 75,753	$ 70,346
Work in process	165,150	93,592
Total inventories	301,239	209,943
Cannabis Plants
Inventory [Line Items]
Total Raw Material	24,484	30,454
Packaging and Supplies
Inventory [Line Items]
Total Raw Material	51,269	39,892
Unmedicated
Inventory [Line Items]
Finished Goods	6,722	4,824
Medicated
Inventory [Line Items]
Finished Goods	$ 53,614	$ 41,181

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Inventory [Line Items]
Allowance for inventory obsolescence	$ 5.8		$ 5.8		$ 1.5
Cost of Goods Sold
Inventory [Line Items]
Inventory provision	$ 4.3	$ 0.3	$ 4.3	$ 0.4

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 841,219	$ 608,846
Less: accumulated depreciation	(113,831)	(63,602)
Total property and equipment	727,388	545,244
Total property and equipment, net	795,506	779,413
Land
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	32,786	32,904
Buildings and Improvements
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	560,950	434,762
Furniture and Equipment
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	246,644	140,221
Vehicles
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	839	959
Construction In Progress
Property Plant And Equipment [Line Items]
Construction in progress	$ 68,118	$ 234,169

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Interest capitalized	$ 1,300	$ 2,200	$ 4,000	$ 4,400
Depreciation	20,200	$ 8,100	55,800	$ 21,000
Impairment of long-lived assets	2,500		2,500
Impairment and disposal of non-operating assets, net	(2,604)		(6,004)
Gain (loss) on disposal of long-lived assets	100		200
Repositioning Assets
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	300		600
Impairment and disposal of long-lived assets, net			300
Impairment and disposal of non-operating assets, net			300
Impairment and disposal of long-lived assets
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	200		300
Impairment and disposal of non-operating assets
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	(100)		(100)
Nevada Operations | Disposed of by Sale
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	(700)
Southeast Region
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	(46,200)		(54,200)
Southeast Region | Impairment and disposal of long-lived assets
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	(46,100)		(53,400)
Southeast Region | Impairment and disposal of non-operating assets
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of long-lived assets	$ (100)		$ (800)

Intangible Assets & Goodwill -

Intangible Assets & Goodwill - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,122,653	$ 1,113,258
Accumulated Amortization	95,595	32,018
Net Book Value	1,027,058	1,081,240
Licenses
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,072,171	1,070,056
Accumulated Amortization	75,652	24,742
Net Book Value	996,519	1,045,314
Trademarks
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	27,430	27,430
Accumulated Amortization	11,234	2,809
Net Book Value	16,196	24,621
Internal Use Software
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	14,654	7,374
Accumulated Amortization	2,307	1,119
Net Book Value	12,347	6,255
Tradenames
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,862	4,862
Accumulated Amortization	3,200	2,168
Net Book Value	1,662	2,694
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,536	3,536
Accumulated Amortization	3,202	1,180
Net Book Value	$ 334	$ 2,356

Intangible Assets & Goodwill _2

Intangible Assets & Goodwill - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 21.5	$ 3.3	$ 63.6	$ 7.8
Weighted average amortization period remaining for intangible assets			13 years 7 months 24 days
Nevada Operations | Disposed of by Sale
Finite-Lived Intangible Assets [Line Items]
Loss on disposal of intangible assets	$ 34.4

Intangible Assets & Goodwill _3

Intangible Assets & Goodwill - Summary of Estimated Future Annual Amortization Expense Related to Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining 2022	$ 19,831
2023	78,959
2024	77,249
2025	74,987
2026	73,302
Thereafter	702,730
Net Book Value	$ 1,027,058	$ 1,081,240

Intangible Assets & Goodwill _4

Intangible Assets & Goodwill - Summary of Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 765,358
Goodwill, Ending Balance	791,495
Walkins Member
Goodwill [Line Items]
Acquisition	24,542
Harvest Health & Recreation, Inc
Goodwill [Line Items]
Measurement period purchase price allocation adjustment	$ 1,595

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Notes Payable [Line Items]
Total notes payable	$ 12,765	$ 16,600
Less: debt discount		(92)
Less: current portion of notes payable	(4,823)	(10,052)
Notes payable	7,942	6,456
Promissory notes dated October 1, 2021, maturing in December 2022. Monthly variable interest payments due of 7.0% as of September 30, 2022. Secured by mortgaged property with a $6 million book value.
Notes Payable [Line Items]
Total notes payable	6,156	6,156
Promissory note acquired in Harvest acquisition dated February 2020, maturing in February 2023. Monthly interest payments due at 5.5%
Notes Payable [Line Items]
Total notes payable	2,674	4,699
Promissory note dated July 2018, maturing in July 2023. Monthly interest payments due at 4% per annum. Secured by certain assets
Notes Payable [Line Items]
Total notes payable	1,082	1,113
Promissory note of consolidated variable-interest entity dated February 2022, maturing February 2029, for up to $1.5 million. Monthly interest payments due of 8%.
Notes Payable [Line Items]
Total notes payable	1,080
Promissory note dated October 2019, maturing in October 2024. Monthly interest payments due of 5.5%. Principal balance due at maturity
Notes Payable [Line Items]
Total notes payable	757	829
Promissory note acquired in Harvest acquisition dated August 2018, maturing in August 2024. Monthly interest payments due of 2%. Secured by certain assets
Notes Payable [Line Items]
Total notes payable	787	1,022
Promissory note acquired in Harvest acquisition dated January 2020, maturing in May 2023. Quarterly interest payments due of 2%
Notes Payable [Line Items]
Total notes payable	175	425
Promissory note acquired in Harvest acquisition dated April 2021, maturing in April 2026. Secured by equipment. Principal due at maturity
Notes Payable [Line Items]
Total notes payable	49	60
Promissory note acquired in Harvest acquisition dated January 2020, maturing in January 2023. Monthly interest payments due at 2%
Notes Payable [Line Items]
Total notes payable	$ 5	65
Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029, interest ranging from 5.25% to 8.25%. Secured by real-estate. In the first quarter of 2022 these notes were fully paid
Notes Payable [Line Items]
Total notes payable		$ 2,231

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes Payable, Net (Parenthetical) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
Promissory notes dated October 1, 2021, maturing in December 2022. Monthly variable interest payments due of 7.0% as of September 30, 2022. Secured by mortgaged property with a $6 million book value.
Notes Payable [Line Items]
Notes payable, commencement date	Oct. 01, 2021
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	7%
Notes payable, maturity month and year	2022-12
Notes payable, maturity description	maturing in December 2022
Secured by mortgaged property	$ 6
Promissory note acquired in Harvest acquisition dated February 2020, maturing in February 2023. Monthly interest payments due at 5.5%
Notes Payable [Line Items]
Notes payable commencement, month and year	2020-02
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	5.50%
Notes payable, maturity month and year	2023-02
Notes payable, maturity description	maturing in February 2023
Promissory note dated July 2018, maturing in July 2023. Monthly interest payments due at 4% per annum. Secured by certain assets
Notes Payable [Line Items]
Notes payable commencement, month and year	2018-07
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	4%
Notes payable, maturity month and year	2023-07
Notes payable, maturity description	maturing in July 2023
Promissory note of consolidated variable-interest entity dated February 2022, maturing February 2029, for up to $1.5 million. Monthly interest payments due of 8%.
Notes Payable [Line Items]
Notes payable commencement, month and year	2022-02
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	8%
Notes payable, maturity month and year	2029-02
Notes payable, maturity description	maturing February 2029
Consolidated variable-interest entity amount	$ 1.5
Promissory note dated October 2019, maturing in October 2024. Monthly interest payments due of 5.5%. Principal balance due at maturity
Notes Payable [Line Items]
Notes payable commencement, month and year	2019-10
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	5.50%
Notes payable, maturity month and year	2024-10
Notes payable, maturity description	maturing in October 2024
Promissory note acquired in Harvest acquisition dated August 2018, maturing in August 2024. Monthly interest payments due of 2%. Secured by certain assets
Notes Payable [Line Items]
Notes payable commencement, month and year	2018-08
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	2%
Notes payable, maturity month and year	2024-08
Notes payable, maturity description	maturing in August 2024
Promissory note acquired in Harvest acquisition dated January 2020, maturing in May 2023. Quarterly interest payments due of 2%
Notes Payable [Line Items]
Notes payable commencement, month and year	2020-01
Debt instrument, frequency of payment	Quarterly
Notes payable, annual interest rate	2%
Notes payable, maturity month and year	2023-05
Notes payable, maturity description	maturing in May 2023
Promissory note acquired in Harvest acquisition dated April 2021, maturing in April 2026. Secured by equipment. Principal due at maturity
Notes Payable [Line Items]
Notes payable commencement, month and year	2021-04
Notes payable, maturity month and year	2026-04
Notes payable, maturity description	maturing in April 2026
Promissory note acquired in Harvest acquisition dated January 2020, maturing in January 2023. Monthly interest payments due at 2%
Notes Payable [Line Items]
Notes payable commencement, month and year	2020-01
Debt instrument, frequency of payment	Monthly
Notes payable, annual interest rate	2%
Notes payable, maturity month and year	2023-01
Notes payable, maturity description	maturing in January 2023
Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029, interest ranging from 5.25% to 8.25%. Secured by real-estate. In the first quarter of 2022 these notes were fully paid
Notes Payable [Line Items]
Notes payable, maturity description	Maturing December 2022 and 2029
Notes payable, maturity month and year range, start	2022-12
Notes payable, maturity month and year range, end	2029-12
Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029, interest ranging from 5.25% to 8.25%. Secured by real-estate. In the first quarter of 2022 these notes were fully paid | Minimum
Notes Payable [Line Items]
Notes payable, annual interest rate	5.25%
Promissory notes of consolidated variable-interest entities acquired in Harvest Acquisition. Maturing December 2022 and 2029, interest ranging from 5.25% to 8.25%. Secured by real-estate. In the first quarter of 2022 these notes were fully paid | Maximum
Notes Payable [Line Items]
Notes payable, annual interest rate	8.25%

Notes Payable - Schedule of Sta

Notes Payable - Schedule of Stated Maturities of Notes Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Remaining 2022	$ 187
2023	4,662
2024	657
2025	14
2026	5
Thereafter	7,240
Total notes payable	$ 12,765	$ 16,600

Notes Payable - Additional Info

Notes Payable - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Notes Payable [Line Items]
Notes payabe	$ 12,765	$ 16,600
Floor rate percentage	6%
Refinancing debt instrument term	5 years
Expected refinancing debt closure date	Nov. 30, 2022
FHLB
Notes Payable [Line Items]
Notes payable, annual interest rate	3.75%
Promissory notes dated October 1, 2021, maturing in October 2022. Monthly interest payments due of 4.75%. Secured by mortgaged property with a $6 million book value
Notes Payable [Line Items]
Notes payabe	$ 6,100
Notes payable, maturity month and year	2022-10
Notes Payable Extended Maturity Month And Year	2022-12

Private Placement Notes - Addit

Private Placement Notes - Additional Information (Details) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 28, 2022	Oct. 06, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2019
Debt Instrument [Line Items]
Net proceeds from private placement						$ 217,896
Repaid principal amount					$ 2,687
June Notes
Debt Instrument [Line Items]
Debt instrument term							5 years
Debt instrument face amount							$ 70,000
Debt instrument, interest rate							9.75%
Debt instrument, frequency of payment					payable semi-annually, in equal installments, in arrears, on June 18 and December 18 of each year
Warrants to purchase of shares							1,470,000
Debt instrument exercised period							3 years
Accretion expense			$ 500	$ 400	$ 1,400	1,200
November Notes
Debt Instrument [Line Items]
Debt instrument term							5 years
Debt instrument face amount							$ 60,000
Debt instrument, interest rate							9.75%
Debt instrument, frequency of payment					payable semi-annually, in equal installments, in arrears, on June 18 and December 18 of each year
Warrants to purchase of shares							1,560,000
Debt instrument exercised period							3 years
Accretion expense			400	$ 400	$ 1,200	$ 1,100
2026 Notes
Debt Instrument [Line Items]
Debt instrument, interest rate		8%
Debt instrument, frequency of payment					payable semi-annually in equal installments until the maturity date, unless earlier redeemed or repurchased
Debt instrument, maturity date		Oct. 06, 2026
2026 Notes - Tranche One
Debt Instrument [Line Items]
Debt instrument, interest rate		8%
Gross proceeds from private placement		$ 350,000
Net proceeds from private placement		$ 342,600
2026 Notes - Tranche One | General and Administrative Expenses | Maximum
Debt Instrument [Line Items]
Accretion expense			300		$ 1,000
2026 Notes - Tranche Two
Debt Instrument [Line Items]
Debt instrument, interest rate	8%
Gross proceeds from private placement	$ 76,900
Net proceeds from private placement	$ 75,600
Repaid principal amount					1,900
2026 Notes - Tranche Two | General and Administrative Expenses | Maximum
Debt Instrument [Line Items]
Accretion expense			$ 100		$ 200

Private Placement Notes - Summa

Private Placement Notes - Summary of Scheduled Maturities of Principal Portion of Private Placement Notes, Net Outstanding (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Debt Disclosure [Abstract]
Remaining 2022	$ 0
2023	0
2024	130,000
2025	0
2026	425,000
Thereafter	0
Total private placement notes	555,000
Less: Unamortized debt discount & issuance costs	(14,699)
Private placement notes, net	$ 540,301

Leases - Additional Information

Leases - Additional Information (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Loss on disposal of right of use assets	$ (6.1)	$ (16.6)
Net gain on lease terminations	0.3	0.3
Nevada Operations | Disposed of by Sale
Lessee, Lease, Description [Line Items]
Loss on disposal of operating right of use assets	14
Other Income (Expense), Net
Lessee, Lease, Description [Line Items]
Sublease income	0.2	0.4
Impairment and Disposal of Long-lived Assets, Net
Lessee, Lease, Description [Line Items]
Net gain on lease terminations	(0.1)	(0.1)
Impairment and disposal of Non-operating Assets, Net
Lessee, Lease, Description [Line Items]
Net gain on lease terminations	$ 0.4	$ 0.4
Real Estate Assets | Minimum
Lessee, Lease, Description [Line Items]
Lease term	5 years	5 years
Real Estate Assets | Maximum
Lessee, Lease, Description [Line Items]
Lease term	10 years	10 years
Other Leased Assets | Minimum
Lessee, Lease, Description [Line Items]
Lease term	3 years	3 years
Other Leased Assets | Maximum
Lessee, Lease, Description [Line Items]
Lease term	5 years	5 years

Leases - Components of Lease Co

Leases - Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finance lease cost:
Finance lease cost	$ 4,946	$ 3,167	$ 13,428	$ 8,271
Total lease cost	12,489	8,179	36,248	17,161
Cost of Goods Sold, Sales and Marketing, General and Administrative
Lessee, Lease, Description [Line Items]
Operating lease cost	5,506	2,483	16,708	5,751
Finance lease cost:
Amortization of lease assets	3,116	1,990	8,345	5,357
Variable lease cost	1,836	2,529	5,656	3,139
Short term lease expense	201		456
Interest Expense
Finance lease cost:
Interest on lease liabilities	$ 1,830	$ 1,177	$ 5,083	$ 2,914

Leases - Summary of Other Infor

Leases - Summary of Other Information Related to Operating and Finance Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Leases [Abstract]
Operating cash flows from operating leases	$ 5,505	$ 1,820	$ 15,879	$ 4,776
Operating cash flows from finance leases	1,832	1,186	5,076	2,904
Financing cash flows from finance leases	2,009	1,933	5,215	4,024
Operating leases, lease assets obtained in exchange for new lease liabilities	$ 2,707	7,081	14,677	21,244
Finance leases, lease assets obtained in exchange for new lease liabilities		$ 12,957	$ 18,412	$ 28,085
Operating leases, weighted average discount rate	9.55%		9.55%		9.69%
Finance leases, weighted average discount rate	8.62%		8.62%		8.68%
Operating leases, weighted average remaining lease term (in years)	9 years 7 months 13 days		9 years 7 months 13 days		10 years 1 month 2 days
Finance leases, weighted average remaining lease term (in years)	8 years 2 months 12 days		8 years 2 months 12 days		8 years 1 month 28 days

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments under Non-cancellable Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Operating Lease
Remainder of 2022	$ 5,419
2023	21,277
2024	20,703
2025	20,331
2026	19,816
Thereafter	94,071
Total undiscounted lease liabilities	181,617
Interest on lease liabilities	(60,213)
Total present value of minimum lease payments	121,404
Operating lease liabilities - current portion	(10,779)	$ (10,020)
Operating lease liabilities	110,625	107,570
Finance Lease
Remainder of 2022	3,870
2023	15,394
2024	14,824
2025	14,250
2026	13,031
Thereafter	57,568
Total undiscounted lease liabilities	118,937
Interest on lease liabilities	(35,207)
Total present value of minimum lease payments	83,730
Finance lease liabilities - current portion	(8,719)	(6,185)
Finance lease liabilities	$ 75,011	$ 65,244

Construction Finance Liabilit_3

Construction Finance Liabilities - Additional Information (Details) $ in Millions	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
	Oct. 31, 2021 USD ($) Option	Oct. 31, 2019 USD ($) Option	Jul. 31, 2019 USD ($) Option	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Construction Finance Liability [Line Items]
Loss on disposal of long-lived assets				$ 0.1	$ 0.2
Hancock
Construction Finance Liability [Line Items]
Tenant improvements allowance	$ 12.9
Tenant improvements allowance received					11.9	$ 5.7
Finance lease liability, initial term	10 years
Finance lease liability, extended term	5 years
Number of options to extend finance lease | Option	2
Construction finance liability				20	$ 20	20.7
Lessee finance lease, option to extend					options to extend the term the first providing a ten-year renewal option and the second providing a five-year renewal option.
Massachusetts
Construction Finance Liability [Line Items]
Proceeds from sale of property			$ 3.5
Tenant improvements allowance received						40
Finance lease liability, initial term			10 years
Finance lease liability, extended term			5 years
Number of options to extend finance lease | Option			2
Percentage of purchase price of property as initial payment for finance lease			11%
Percentage increase in finance lease liability payment			3%
Construction finance liability				45.1	$ 45.1	44.6
Florida
Construction Finance Liability [Line Items]
Proceeds from sale of property		$ 17
Finance lease liability, initial term		10 years
Finance lease liability, extended term		5 years
Number of options to extend finance lease | Option		2
Percentage of purchase price of property as initial payment for finance lease		11%
Percentage increase in finance lease liability payment		3%
Construction finance liability				17.6	17.6	17.4
Pennsylvania
Construction Finance Liability [Line Items]
Proceeds from sale of property		$ 5
Tenant improvements allowance		$ 21				36.5
Tenant improvements allowance received					36.5	29.5
Finance lease liability, initial term		15 years
Finance lease liability, extended term		5 years
Number of options to extend finance lease | Option		2
Construction finance liability				41.6	41.6	34.6
Percentage at which one twelfth of tenant improvement allowance dispersed for first 5.0 million		12.75%
Percentage at which one twelfth of tenant improvement allowance dispersed after 5.0 million to 15.0 million		13.25%
Percentage at which one twelfth of tenant improvement allowance dispersed after 15 million to 21 million		13.50%
Increase in tenant improvement allowance						$ 15.5
Percentage at which one twelfth of tenant improvement allowance dispersed in excess 21.0 million						10.75%
Pennsylvania | TI Allowance Dispersed with 12.75% Due
Construction Finance Liability [Line Items]
Payments for received tenant reimbursements		$ 5
Pennsylvania | Maximum | TI Allowance Dispersed with 13.25% Due
Construction Finance Liability [Line Items]
Payments for received tenant reimbursements		15
Pennsylvania | Maximum | TI Allowance Dispersed with 13.50% Due
Construction Finance Liability [Line Items]
Payments for received tenant reimbursements		21
Pennsylvania | Minimum | TI Allowance Dispersed with 13.25% Due
Construction Finance Liability [Line Items]
Payments for received tenant reimbursements		5
Pennsylvania | Minimum | TI Allowance Dispersed with 13.50% Due
Construction Finance Liability [Line Items]
Payments for received tenant reimbursements		$ 15
Alachua
Construction Finance Liability [Line Items]
Tenant improvements allowance	$ 17.9
Tenant improvements allowance received					(17.9)	$ (15.3)
Finance lease liability, initial term	20 years
Finance lease liability, extended term	5 years
Number of options to extend finance lease | Option	2
Construction finance liability				$ 59.1	59.1	$ 58.9
Loss on disposal of long-lived assets					$ (42.5)

Construction Finance Liabilit_4

Construction Finance Liabilities - Schedule of Future minimum Lease Payments for Construction Finance Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Construction Finance Liability [Abstract]
Remaining 2022	$ 5,810
2023	23,406
2024	23,736
2025	24,175
2026	24,593
Thereafter	428,520
Total future payments	530,240
Less: Interest	(346,846)
Total present value of minimum payments	183,394
Construction finance liabilities - current portion	(1,137)	$ (991)
Construction finance liabilities	$ 182,257	$ 175,198

Share Capital - Additional Info

Share Capital - Additional Information (Details)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Oct. 31, 2021 Vote $ / shares shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2022 USD ($) Vote $ / shares shares	Dec. 31, 2021 shares
Class Of Stock [Line Items]
Common stock, shares authorized, unlimited			Unlimited	Unlimited
Fair value liabilities transfers amount | $		$ 0	$ 0
Warrants outstanding | shares		0	0	0
Subordinate Voting Shares
Class Of Stock [Line Items]
Voting rights			At each such meeting holders of Subordinate Voting Shares shall be entitled to one vote in respect of each Subordinate Voting Share held.
Number of votes entitled by each share of common stockholder | Vote			1
Dividend declared			$ 0
Dividend paid			$ 0
Common stock, shares authorized, unlimited			Unlimited	Unlimited
Number of votes entitled by each acquired warrant exercisable | Vote	1
Multiple Voting Shares
Class Of Stock [Line Items]
Voting rights			At each such meeting, holders of Multiple Voting Shares are entitled to one vote in respect of each Subordinate Voting Share into which such Multiple Voting Share could ultimately then be converted (initially, 100 votes per Multiple Voting Share). The initial “Conversation Ratio” for Multiple Voting Shares is 100 Subordinate Voting Shares for each Multiple Voting Share
Number of votes entitled by each share of common stockholder | Vote			1
Dividend declared			$ 0
Dividend paid			$ 0
Common stock, shares authorized, unlimited			Unlimited	Unlimited
Common stock, conversion basis			100 Subordinate Voting Shares for each Multiple Voting Share
Common stock, conversion ratio			10,000
Number of votes entitled by each acquired warrant exercisable | Vote	1
Super Voting Shares
Class Of Stock [Line Items]
Voting rights			At each such meeting, holders of Super Voting Shares are be entitled to two votes in respect of each Subordinate Voting Share into which such Super Voting Share could ultimately then be converted (initially, 200 votes per Super Voting Share).
Number of votes entitled by each share of common stockholder | Vote			200
Common stock, shares authorized, unlimited			Unlimited	Unlimited
Common stock, conversion basis			one Multiple Voting Share for each Super Voting Share
Common stock, conversion ratio			20,000
Liability Warrants | Harvest Liability Warrants
Class Of Stock [Line Items]
Number of warrants acquired | shares	1,679
Equity Warrants
Class Of Stock [Line Items]
Number of warrants expired | shares			409,811
Warrants weighted average exercise price			$ 145.24
Warrants expiration starting month and year	2022-06
Warrants expiration ending month and year	2025-12
Warrants outstanding | shares		599,605	599,605	1,009,419
Weighted average remining life of warrants outstanding		3 months 29 days	3 months 29 days	9 months 14 days
Equity Warrants | Minimum
Class Of Stock [Line Items]
Warrants exercise price	$ 23.76
Equity Warrants | Maximum
Class Of Stock [Line Items]
Warrants exercise price	$ 145.24
Public Warrants
Class Of Stock [Line Items]
Warrants outstanding | shares		0	0	2,460,367

Share Capital - Schedule of Num

Share Capital - Schedule of Number and Weighted-average Exercise Prices and Remaining Contractual Life of Warrants (Details) - Liability Warrants - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Number of warrants, Outstanding, Beginning Balance	1,679
Number of warrants, Outstanding, Ending Balance	1,679	1,679
Weighted average exercise price, Beginning Balance	$ 1,125
Weighted average exercise price, Ending Balance	$ 1,125	$ 1,125
Weighted Average Remaining Contractual Life (Yrs), Outstanding and exercisable	6 months 21 days	1 year 3 months 21 days

Share Capital - Summary of Sign

Share Capital - Summary of Significant Assumptions Determining Fair Value of Warrant Liability (Details) - Level 2	Sep. 30, 2022 $ / shares $ / shares	Dec. 31, 2021 $ / shares $ / shares
Stock Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	11.73	32.91
Exercise Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	11.25	11.25
Exchange Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0.729	0.789
Remaining Life
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants Remaining life	6 months 21 days	1 year 3 months 21 days
Annualized Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	53.38	49.57
Discount Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	3.92	0.56

Share Based Compensation - Addi

Share Based Compensation - Additional Information (Details) $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Feb. 24, 2022

Jan. 04, 2022

Oct. 26, 2021

Oct. 01, 2021 shares

Sep. 29, 2021

Sep. 15, 2021 USD ($) Officers shares

Jan. 04, 2021

Sep. 30, 2022 USD ($) shares

Mar. 31, 2022

Sep. 30, 2021 USD ($)

Sep. 30, 2022 USD ($) shares

Sep. 30, 2021 USD ($)

Dec. 31, 2018 shares

Dec. 31, 2021 shares

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share-based compensation | $

$ 1,923

$ 732

$ 6,667

$ 2,217

Share based compensation unvested options, unrecognized compensation cost | $

$ 6,500

$ 6,500

Share based compensation unvested options, unrecognized compensation expense weighted average recognition period

9 months 18 days

Number of warrants issued

8,784,872

Class of warrant or right, vesting

0

Class of warrant or right, exercisable term

3 years

Class of warrant or right may not be exercised term

18 months

Warrant or right, for issuance, description

(i) the warrants may not be exercised for 18 months following the Issue Date; (ii) 50% of the warrants may be exercised between months 19-24 following the Issue Date; and (iii) the remaining 50% of the warrants may be exercised at any time thereafter until expiration.

Warrants outstanding

0

0

0

Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation arrangement awarded premium | $

$ 3,100

Number of officers | Officers

2

Number of officers awarded premium | Officers

2

Number of officers allocated to incentivize cancellation and replacement | Officers

2

Share-based compensation | $

$ 2,369

$ 0

$ 7,892

$ 0

Share based compensation unvested options, unrecognized compensation cost | $

$ 12,500

$ 12,500

Share based compensation unvested options, unrecognized compensation expense weighted average recognition period

11 months 12 days

Minimum | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

Maximum | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

Harvest Health & Recreation, Inc | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Equity interests acquired, number of shares

18,297

Harvest Health & Recreation, Inc | Stock Options

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Equity interests acquired, number of shares

1,266,641

Harvest Health & Recreation, Inc | Minimum | Stock Options

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

1 year

Harvest Health & Recreation, Inc | Maximum | Stock Options

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

Warrants | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Number of shares/warrants, Cancelled

3,572,514

Warrants | Harvest Health & Recreation, Inc

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Equity interests acquired, number of shares

1,011,095

Directors and Officers | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

2 years

2 years

2021 Plan

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Common Stock, reserved for future issuance

4,000,000

4,000,000

2021 Plan | Directors and Officers | Minimum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

2 years

2021 Plan | Directors and Officers | Maximum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

3 years

2021 Plan | Select Employees and Certain Board Members | Minimum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

2021 Plan | Select Employees and Certain Board Members | Maximum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

2021 Plan | Officers and Other Select Employees

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

2021 Plan | Officers and Other Select Employees | Minimum | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

2021 Plan | Officers and Other Select Employees | Maximum | Restricted Stock Units

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

Stock Option Plan

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation, number of further awards granted

0

0

Stock Option Plan | Directors and Officers | Minimum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

2 years

Stock Option Plan | Directors and Officers | Maximum

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Share based compensation options, vesting period

3 years

Share Based Compensation - Sche

Share Based Compensation - Schedule of Fair Value of Options Granted with Assumptions (Details) - $ / shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected annual rate of dividends	0%	0%
Expected volatility rate, minimum	51.81%	49.88%
Expected volatility rate, maximum	52.87%	53.75%
Risk free annual interest rate, minimum	1.20%	0.16%
Risk free annual interest rate, maximum	1.79%	0.79%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair value at grant date	$ 8.39	$ 10.58
Stock price at grant date	21.48	26.88
Exercise price at grant date	$ 21.48	$ 26.88
Expected life in years	3 years 6 months	3 years
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair value at grant date	$ 11.01	$ 11.20
Stock price at grant date	25.41	33.42
Exercise price at grant date	$ 25.41	$ 33.42
Expected life in years	4 years 5 months 15 days	3 years 6 months

Share Based Compensation - Sc_2

Share Based Compensation - Schedule of Share Based Compensation Arrangements by Share-Based Payment Award (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	$ 1,923	$ 732	$ 6,667	$ 2,217
RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	2,369	0	7,892	0
Cost of Goods Sold
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	90	74	138	223
Cost of Goods Sold | RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	302		761
General and Administrative Expenses
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	1,756	527	6,179	1,597
General and Administrative Expenses | RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	2,011		6,463
Sales and Marketing
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	77	$ 131	350	$ 397
Sales and Marketing | RSUs
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share based compensation expense	$ 56		$ 668

Share Based Compensation - Sc_3

Share Based Compensation - Schedule of Stock Option Activity (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Number of Options Outstanding, Beginning balance	2,973,895	1,129,779	1,129,779
Number of options, Granted	864,051	877,504
Number of options, Exercised	(120,512)	(36,787)
Number of options, Forfeited	(427,764)
Number of Options Outstanding, Ending balance	3,289,670	1,970,496	2,973,895	1,129,779
Number of options, Exercisable	1,834,808	517,672
Weighted average exercise price Outstanding, beginning balance	$ 27.61	$ 11.72	$ 11.72
Weighted average exercise price, Granted	21.56	29.32
Weighted average exercise price, Exercised	11.29	11.52
Weighted average exercise price, Forfeited	33.50
Weighted average exercise price Outstanding, Ending balance	25.85	19.56	$ 27.61	$ 11.72
Weighted average exercise price, Exercisable, September 30, 2021	$ 24.66	$ 11.71
Weighted Average Remaining Contractual Life (Yrs) Outstanding	5 years 8 months 19 days	4 years 6 months 7 days	6 years 3 months 3 days	4 years 3 days
Weighted Average Remaining Contractual Life (Yrs), Exercisable, September 30, 2021	4 years 2 months 19 days	3 years 4 months 2 days
Aggregate intrinsic value Outstanding		$ 8,430		$ 19,900
Aggregate intrinsic value Exercisable		$ 15,200

Share Based Compensation - Sc_4

Share Based Compensation - Schedule of Restricted Stock Units Activity (Details) - Restricted Stock Units	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants, Outstanding, Beginning Balance | shares	332,428
Number of shares/warrants, Granted | shares	821,800
Number of shares/warrants, Vested | shares	(45,625)
Number of shares/warrants, Forfeited | shares	(206,914)
Number of warrants, Outstanding, Ending Balance | shares	901,689
Weighted average exercise price, Beginning Balance | $ / shares	$ 26.86
Weighted average exercise price, Granted | $ / shares	21.51
Weighted average price, Vested | $ / shares	22.85
Weighted average price, Forfeited | $ / shares	23.32
Weighted average exercise price, Ending Balance | $ / shares	$ 23

Share Based Compensation - Summ

Share Based Compensation - Summary of Warrants Issued and Outstanding To Certain Employees and Director (Details) - Warrants - Certain Employees and Directors - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of warrants, Outstanding, Beginning Balance	6,061,561
Number of shares/warrants, Exercised	(2,075,990)
Number of shares/warrants, Exchanged in cashless exercise	(413,057)
Number of shares/warrants, Forfeited	(3,572,514)
Number of warrants, Outstanding, Ending Balance		6,061,561
Weighted average exercise price, Beginning Balance	$ 6
Weighted average price, Exercised	$ 6
Weighted average exercise price, Ending Balance		$ 6
Weighted Average Remaining Contractual Life (Yrs), Outstanding		8 months 19 days

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Reconciliation For Calculation Of Basic And Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Net (loss) income from continuing operation	$ (77,007)	$ 18,616	$ (129,246)	$ 89,574
Less: Net loss and comprehensive loss attributable to non-controlling interest	(518)		(2,555)
Net (loss) income from continuing operations available to common shareholders of Trulieve Cannabis Corp.	(76,489)	18,616	(126,691)	89,574
Net loss from discontinued operations	(38,065)		(42,329)
Net (loss) income and comprehensive (loss) income attributable to common shareholders	$ (114,554)	$ 18,616	$ (169,020)	$ 89,574
Weighted average number of common shares outstanding	188,597,094	128,146,298	187,549,359	122,983,729
Dilutive effect of securities		8,762,968		7,943,354
Diluted weighted average number of common shares outstanding	188,597,094	136,909,266	187,549,359	130,927,083
Basic (loss) earnings per share	$ (0.41)	$ 0.15	$ (0.68)	$ 0.73
Diluted (loss) earnings per share	(0.41)	$ 0.14	(0.68)	$ 0.68
Basic loss per share	(0.20)		(0.23)
Diluted loss per share	$ (0.20)		$ (0.23)

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issued	185,880,209		185,880,209		180,504,172
Shares outstanding	185,880,209		185,880,209		180,504,172
Not contractually issuable until 2024
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Fully vested RSUs			2,900,000
Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	4,958,851	877,508	6,053,611	292,503

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense and Effective Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
(Loss) Income before provision for income taxes	$ (48,808)	$ 60,219	$ (12,504)	$ 194,828
Provision for income taxes	$ 28,199	$ 41,603	$ 116,742	$ 105,254
Effective tax rate	58%	69%	934%	54%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 44.9	$ 44.9

Discontinued Operations - Summa

Discontinued Operations - Summary of Assets and Liabilities Associated with Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets associated with discontinued operations
Total assets associated with discontinued operations	$ 9,600	$ 8,700
Nevada Operations | Disposed of by Sale
Assets associated with discontinued operations
Deferred tax asset	3,750
Income tax receivable	1,734	474
Other assets	690	672
Inventories, net	403	2,245
Accounts receivable, net	333	291
Cash	219	561
Prepaids and other current assets	149	44
Property and equipment, net	63	503
Intangible assets, net		36,742
Right of use assets - operating, net		14,250
Total assets associated with discontinued operations	7,341	55,782
Liabilities associated with discontinued operations
Operating lease liabilities	14,552	14,380
Accounts payable and accrued liabilities	413	272
Deferred tax liabilities		9,429
Total liabilities associated with discontinued operations	$ 14,965	$ 24,081

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Loss from Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Other income (expense)
Income tax benefit	$ 12,981	$ 14,439
Net loss from discontinued operations, net of taxes	(38,065)	(42,329)
Nevada Operations | Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues, net of discounts	591	2,403
Cost of goods sold	1,887	7,696
Gross margin	(1,296)	(5,293)
Expenses:
Operating expenses	711	2,492
Impairment and disposal of long-lived assets, net	49,069	49,069
Total Expenses	49,780	51,561
Loss from operations	(51,076)	(56,854)
Other income (expense)
Other income, net	30	86
Total other income	30	86
Loss before provision for income taxes	(51,046)	(56,768)
Income tax benefit	12,981	14,439
Net loss from discontinued operations, net of taxes	$ (38,065)	$ (42,329)

Discontinued Operations - Sum_3

Discontinued Operations - Summary of Depreciation, Amortization, Loss on Impairment of Long-lived Assets, and Capital Expenditures of Discontinued Operations (Details) - Nevada Operations - Disposed of by Sale $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation	$ 27
Amortization	2,377
Loss on impairment of long-lived assets	49,069
Purchases of property plant and equipment	$ 259

Variable Interest Entities - Ad

Variable Interest Entities - Additional Information (Details) $ in Millions	Mar. 31, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Minority ownership interest received cash	$ 1.6

Variable Interest Entities - Su

Variable Interest Entities - Summary of Assets and Liabilities of Company's VIEs (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 114,468	$ 230,085
Accounts receivable, net	11,309	8,563
Inventories, net	301,239	209,943
Prepaid and other current assets	62,068	68,145
Total current assets	492,637	524,894
Property and equipment, net	795,506	779,413
Intangible assets, net	1,027,058	1,081,240
Other assets	21,531	17,640
TOTAL ASSETS	3,320,958	3,411,346
Current liabilities:
Accounts payable and accrued liabilities	87,773	93,801
Notes payable - current portion	4,823	10,052
Income tax payable	4,681	28,084
Total current liabilities	150,277	169,410
Notes payable	7,942	6,456
Deferred tax liabilities	220,206	241,882
Other long-term liabilities	8,616	8,400
TOTAL LIABILITIES	1,310,078	1,263,973
Variable Interest Entity, Primary Beneficiary
Current assets:
Cash and cash equivalents	3,264	1,241
Accounts receivable, net	494	905
Inventories, net	6,428	2,451
Prepaid and other current assets	35	313
Total current assets	10,221	4,910
Property and equipment, net	6,938	8,335
Intangible assets, net	16,416	17,735
Other assets	79	544
TOTAL ASSETS	33,654	31,524
Current liabilities:
Accounts payable and accrued liabilities	1,570	828
Notes payable - current portion		1,170
Income tax payable	2,323	522
Total current liabilities	3,893	2,520
Notes payable	1,080	1,061
Deferred tax liabilities	4,131	4,479
Other long-term liabilities	618
TOTAL LIABILITIES	$ 9,722	$ 8,060

Related Parties - Additional In

Related Parties - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Notes payable due to related parties	$ 0		$ 0		$ 0
Property and equipment purchases				$ 119,600
Expenses recognized for related party leases	$ 100	$ 900	$ 200	2,400
Interest expense on related party notes		$ 400		$ 1,100
Accounts Payable
Related Party Transaction [Line Items]
Property and equipment purchases					$ 11,400

Related Parties - Right of Use

Related Parties - Right of Use Assets and Lease Liabilities under ASC 842 (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Finance
Right-of-use asset, net	$ 75,305	$ 66,764
Lease liabilities - current portion	8,719	6,185
Finance lease liabilities	75,011	65,244
Total present value of minimum lease payments	83,730
Operating
Right-of-use asset, net	100,864	111,723
Lease liabilities - current portion	10,779	10,020
Operating lease liabilities	110,625	107,570
Total present value of minimum lease payments	121,404
Various Related Parties
Finance
Right-of-use asset, net		2,009
Lease liabilities - current portion		215
Finance lease liabilities		2,127
Total present value of minimum lease payments		2,342
Operating
Right-of-use asset, net	847	2,082
Lease liabilities - current portion	109	418
Operating lease liabilities	781	1,862
Total present value of minimum lease payments	$ 890	$ 2,280

Revenue Disaggregation - Schedu

Revenue Disaggregation - Schedule of Net Revenues Comprised (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue, net	$ 300,793	$ 224,092	$ 937,612	$ 633,037
Retail
Disaggregation of Revenue [Line Items]
Revenue, net	283,635	204,108	872,810	587,957
Wholesale, Licensing and Other
Disaggregation of Revenue [Line Items]
Revenue, net	$ 17,158	$ 19,984	$ 64,802	$ 45,080

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Contingent liabilities		$ 1.9
Contingent Liabilities
Loss Contingencies [Line Items]
Estimates related to various sales tax	$ 1.6	2.3
Pending Litigation | Contingent Liabilities
Loss Contingencies [Line Items]
Contingent liabilities	11.4	$ 8.8
CP4 Group LLC ("Watkins")
Loss Contingencies [Line Items]
Potential earnouts liability	$ 12.6