Achari Ventures Holdings Corp. I (AVHI) S-4 8 Jan 24 Registration of securities issued in business combination transactions Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2023
Document Information Line Items
Entity Registrant Name	Achari Ventures Holdings Corp. I
Document Type	S-4
Amendment Flag	false
Entity Central Index Key	0001844507
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 18,810	$ 597,306	$ 771,386
Prepaid expenses	9,385	180,197	228,375
Total current assets	28,195	777,503	999,761
Prepaid expenses – non current			180,197
Cash and marketable securities held in Trust Account	6,860,609	44,688,320	101,501,875
TOTAL ASSETS	6,888,804	45,465,823	102,681,833
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT CURRENT LIABILITIES
Accounts payable and accrued expenses	2,499,079	665,059	84,608
Income taxes payable	9,383	216,203
Franchise tax payable	30,000	291,137	114,262
Sales tax payable	382,015
Convertible Note Payable- related party	215,000
Due to affiliates			5,000
Common stock redemption payable		34,198,758
Total current liabilities	3,287,477	35,371,157	203,870
LONG-TERM LIABILITIES
Derivative warrant liabilities	428,000	356,666	2,354,000
Deferred underwriting fee payable	3,500,000	3,500,000	3,500,000
Total liabilities	7,215,477	39,227,823	6,057,870
COMMITMENTS AND CONTINGENCIES
Common stock subject to possible redemption	6,860,609	10,489,562	101,500,000
STOCKHOLDERS’ DEFICIT
Preferred stock
Common stock	250	250	250
Accumulated deficit	(7,187,532)	(4,251,812)	(4,876,287)
Total stockholders’ deficit	(7,187,282)	(4,251,562)	(4,876,037)
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT	6,888,804	45,465,823	102,681,833
VASO CORPORATION
CURRENT ASSETS
Cash	11,055,000	11,821,000	6,025,000
Short-term investments	15,838,000	8,504,000	629,000
Accounts and other receivables	8,355,000	14,514,000
Inventories, net	1,396,000	1,473,000	1,147,000
Deferred commission expense	3,614,000	3,249,000	3,549,000
Prepaid expenses and other current assets	2,111,000	1,008,000	994,000
Total current assets	43,206,000	40,990,000
Property and equipment, net of accumulated depreciation of $10,233 at September 30, 2023 and $9,787 at December 31, 2022	1,223,000	1,340,000	2,172,000
Operating lease right of use assets	1,656,000	1,568,000	915,000
Goodwill	15,551,000	15,614,000	15,722,000
Intangibles, net	1,355,000	1,511,000	2,041,000
Other assets, net	4,252,000	4,726,000	2,446,000
Investment in EECP Global	788,000	889,000	1,043,000
Deferred tax assets, net	5,007,000	5,007,000	219,000
TOTAL ASSETS	73,038,000	71,645,000
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT CURRENT LIABILITIES
Accounts payable	2,369,000	2,270,000	2,797,000
Accrued commissions	1,456,000	3,518,000
Accrued expenses and other liabilities	6,353,000	8,891,000	7,489,000
Finance lease liabilities – current	69,000	122,000	222,000
Operating lease liabilities – current	831,000	745,000	562,000
Sales tax payable	673,000	809,000	719,000
Deferred revenue – current portion	18,535,000	15,139,000	16,495,000
Notes payable – current portion	9,000	9,000	8,000
Total current liabilities	30,298,000	31,506,000
LONG-TERM LIABILITIES
Notes payable, net of current portion	8,000	15,000	23,000
Finance lease liabilities, net of current portion	54,000	96,000	218,000
Operating lease liabilities, net of current portion	826,000	823,000	352,000
Deferred revenue, net of current portion	14,705,000	15,664,000	8,470,000
Other long-term liabilities	1,538,000	1,474,000	988,000
Total long-term liabilities	17,131,000	18,072,000	10,051,000
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ DEFICIT
Preferred stock
Common stock	186,000	185,000	185,000
Additional paid-in capital	63,983,000	63,952,000	63,917,000
Accumulated deficit	(36,113,000)	(39,837,000)
Accumulated other comprehensive loss	(447,000)	(233,000)	110,000
Treasury stock	(2,000,000)	(2,000,000)	(2,000,000)
Total stockholders’ deficit	25,609,000	22,067,000	11,081,000
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT	73,038,000	71,645,000
Previously Reported
STOCKHOLDERS’ DEFICIT
Total stockholders’ deficit		(4,251,562)	(4,876,037)
Previously Reported | VASO CORPORATION
CURRENT ASSETS
Accounts and other receivables		15,524,000	15,393,000
Total current assets		42,000,000	27,803,000
Property and equipment, net of accumulated depreciation of $10,233 at September 30, 2023 and $9,787 at December 31, 2022		1,340,000	2,172,000
Other assets, net		4,726,000	2,446,000
TOTAL ASSETS		72,655,000	52,361,000
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT CURRENT LIABILITIES
Accrued commissions		3,720,000	2,705,000
Finance lease liabilities – current		122,000	222,000
Operating lease liabilities – current		745,000	562,000
Deferred revenue – current portion		15,139,000	16,495,000
Notes payable – current portion		9,000	8,000
Total current liabilities		31,708,000	31,000,000
LONG-TERM LIABILITIES
Finance lease liabilities, net of current portion		96,000	218,000
Operating lease liabilities, net of current portion		823,000	352,000
Deferred revenue, net of current portion		15,664,000	8,470,000
STOCKHOLDERS’ DEFICIT
Accumulated deficit		(39,029,000)	(50,902,000)
Total stockholders’ deficit		22,875,000	11,310,000
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT		72,655,000	52,361,000
Related Party
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT CURRENT LIABILITIES
Notes payable – current portion	152,000
Related Party | VASO CORPORATION
CURRENT ASSETS
Receivables due from related parties	837,000	421,000	66,000
LIABILITIES, REDEEMABLE COMMON STOCK, AND STOCKHOLDERS’ DEFICIT CURRENT LIABILITIES
Due to related party	$ 3,000	$ 3,000	$ 3,000

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Temporary equity, shares outstanding	638,321	1,019,465	10,000,000
Temporary equity, redemption price per share (in Dollars per share)	$ 10.75	$ 10.29	$ 10.15
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock shares issued
Preferred stock shares outstanding
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock shares authorized	100,000,000	100,000,000	100,000,000
Common stock shares issued	2,500,000	2,500,000	2,500,000
Common stock shares outstanding	2,500,000	2,500,000	2,500,000
VASO CORPORATION
Preferred stock par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock shares issued
Preferred stock shares outstanding
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock shares authorized	250,000,000	250,000,000	250,000,000
Common stock shares issued	185,627,383	185,435,965	185,435,965
Common stock shares outstanding	175,319,296	175,127,878	175,127,878

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
OPERATING EXPENSES
General and administrative	$ 581,054	$ 249,307	$ 2,257,753	$ 696,460	$ 182,920	$ 1,287,276
Franchise tax	50,000	50,000	150,000	150,000	114,262	282,342
Total operating expenses	631,054	299,307	2,407,753	846,460	297,182	1,569,618
OTHER INCOME
Income on over-allotment					95,104
Interest income on investments held in Trust Account	94,677	193,267	338,798	340,873	1,875	1,411,854
Unrealized gain (loss) on marketable securities held in Trust Account		272,353		272,353
Change in fair value of warrants	(142,667)	642,000	(71,334)	1,997,334	7,632,666	1,997,334
Fair value in excess of sale of private warrants					(4,636,666)
Transaction costs allocated to warrant issuance					(57,041)
Total other income (expense)	(47,990)	1,107,620	267,464	2,610,560	3,035,938	3,409,188
Weighted average common shares outstanding
INCOME BEFORE PROVISION FOR INCOME TAXES	(679,044)	808,313	(2,140,289)	1,764,100	2,738,756	1,839,570
Income tax (expense) benefit	(9,383)	(71,676)	(39,646)	(73,676)		(216,203)
NET INCOME(LOSS)	$ (688,427)	$ 736,637	$ (2,179,935)	$ 1,690,424	$ 2,738,756	$ 1,623,367
Weighted average shares outstanding of common stock, Basic (in Shares)	3,188,035	12,500,000	3,407,774	12,500,000	4,955,882	12,278,562
Basic net income(loss) per share, common stock (in Dollars per share)	$ (0.22)	$ 0.06	$ (0.64)	$ 0.14	$ 0.55	$ 0.13
VASO CORPORATION
OPERATING EXPENSES
General and administrative	$ 10,927,000	$ 9,978,000	$ 32,731,000	$ 29,584,000		$ 40,843,000	$ 38,593,000
Research and development	209,000	130,000	584,000	422,000		605,000	1,721,000
Operating income	907,000	2,266,000	3,225,000	3,254,000		7,033,000	2,819,000
Total operating expenses	11,136,000	10,108,000	33,315,000	30,006,000		41,448,000	40,314,000
OTHER INCOME
Interest and financing costs	(14,000)	(14,000)	(46,000)	(38,000)		(44,000)	(312,000)
Interest and other income, net	322,000	96,000	583,000	96,000		143,000	98,000
Gain on forgiveness of PPP loan							3,646,000
Loss on disposal of fixed assets	(1,000)		(3,000)	(2,000)		(2,000)
Total other income (expense)	307,000	82,000	534,000	56,000		97,000	3,432,000
Income before income taxes	1,214,000	2,348,000	3,759,000	3,310,000		7,130,000	6,251,000
Other comprehensive income
Foreign currency translation (loss) gain	(19,000)	(234,000)	(213,000)	(450,000)		(343,000)	94,000
Comprehensive income	$ 1,179,000	$ 2,102,000	$ 3,511,000	$ 2,818,000		$ 11,530,000	$ 6,194,000
Weighted average common shares outstanding
Diluted weighted average common shares outstanding (in Shares)	175,846	174,892	175,394	174,513		174,656	173,771
Income tax (expense) benefit	$ (16,000)	$ (12,000)	$ (35,000)	$ (42,000)		$ 4,743,000	$ (151,000)
NET INCOME(LOSS)	$ 1,198,000	$ 2,336,000	$ 3,724,000	$ 3,268,000		$ 11,873,000	$ 6,100,000
Weighted average shares outstanding of common stock, Basic (in Shares)	174,938	173,528	174,246	172,909		173,065	171,688
Basic net income(loss) per share, common stock (in Dollars per share)	$ 0.01	$ 0.01	$ 0.02	$ 0.02		$ 0.07	$ 0.04
Revenues
Managed IT systems and services	$ 9,867,000	$ 9,836,000	$ 30,576,000	$ 29,858,000		$ 40,100,000	$ 42,916,000
Professional sales services	8,837,000	9,237,000	26,401,000	24,424,000		37,344,000	29,441,000
Equipment sales and services	745,000	760,000	2,130,000	1,789,000		2,573,000	3,222,000
Total revenues	19,449,000	19,833,000	59,107,000	56,071,000		80,017,000	75,579,000
Cost of revenues
Cost of managed IT systems and services	5,593,000	5,741,000	17,121,000	17,952,000		23,871,000	26,242,000
Cost of professional sales services	1,636,000	1,530,000	4,921,000	4,450,000		7,056,000	5,535,000
Cost of equipment sales and services	177,000	188,000	525,000	409,000		609,000	669,000
Total cost of revenues	7,406,000	7,459,000	22,567,000	22,811,000		31,536,000	32,446,000
Gross profit	$ 12,043,000	$ 12,374,000	$ 36,540,000	$ 33,260,000		$ 48,481,000	$ 43,133,000

Condensed Statements of Opera_2

Condensed Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Diluted net income(loss) per share, common stock	$ (0.22)	$ 0.06	$ (0.64)	$ 0.14	$ 0.55	$ 0.13
VASO CORPORATION
Diluted net income(loss) per share, common stock	$ 0.01	$ 0.01	$ 0.02	$ 0.02		$ 0.07	$ 0.04

Condensed Statements of Changes

Condensed Statements of Changes In Stockholders' Deficit - USD ($)	Previously Reported VASO CORPORATION Common Stock	Previously Reported VASO CORPORATION Additional Paid-in-Capital	Previously Reported VASO CORPORATION Accumulated Deficit	Previously Reported VASO CORPORATION Treasury Stock	Previously Reported VASO CORPORATION Accumulated Other Comprehensive Loss	Previously Reported VASO CORPORATION	Previously Reported Common Stock	Previously Reported Additional Paid-in-Capital	Previously Reported Accumulated Deficit	Previously Reported	VASO CORPORATION Common Stock	VASO CORPORATION Additional Paid-in-Capital	VASO CORPORATION Accumulated Deficit	VASO CORPORATION Treasury Stock	VASO CORPORATION Accumulated Other Comprehensive Loss	VASO CORPORATION	Common Stock	Additional Paid-in-Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2020	$ 185,000	$ 63,886,000	$ (57,002,000)	$ (2,000,000)	$ 16,000	$ 5,085,000
Balance (in Shares) at Dec. 31, 2020	185,244			(10,308)
Share-based compensation		31,000				31,000
Share-based compensation (in Shares)	192
Foreign currency translation gain (loss)					94,000	94,000
Net income (loss)			6,100,000			6,100,000										$ 6,100,000
Balance at Dec. 31, 2021	$ 185,000	63,917,000	(50,902,000)	$ (2,000,000)	110,000	11,310,000	$ 250		$ (4,876,287)	$ (4,876,037)	$ 185,000	$ 63,917,000	$ (51,131,000)	$ (2,000,000)	$ 110,000	11,081,000	$ 250		$ (4,876,287)	$ (4,876,037)
Balance (in Shares) at Dec. 31, 2021	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Balance at Jan. 24, 2021
Balance (in Shares) at Jan. 24, 2021
Issuance of Common Stock to Sponsor							$ 288	24,712		25,000
Issuance of Common Stock to Sponsor (in Shares)							2,875,000
Proceeds from Initial Public Offering Costs allocated to Public Warrants (net of offering costs)								11,177,530		11,177,530
Remeasurement of redeemable shares to redemption value								(11,202,280)	(7,519,939)	(18,722,219)
Forfeiture of shares							$ (38)	38
Forfeiture of shares (in Shares)							(375,000)
Income on over-allotment									(95,104)	(95,104)										95,104
Net income (loss)									2,738,756	2,738,756										2,738,756
Balance at Dec. 31, 2021	$ 185,000	63,917,000	(50,902,000)	$ (2,000,000)	110,000	11,310,000	$ 250		(4,876,287)	(4,876,037)	$ 185,000	63,917,000	(51,131,000)	$ (2,000,000)	110,000	11,081,000	$ 250		(4,876,287)	(4,876,037)
Balance (in Shares) at Dec. 31, 2021	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Share-based compensation												7,000				7,000
Foreign currency translation gain (loss)															(1,000)	(1,000)
Net income (loss)													(403,000)			(403,000)			555,517	555,517
Balance at Mar. 31, 2022											$ 185,000	63,924,000	(51,534,000)	$ (2,000,000)	109,000	10,684,000	$ 250		(4,320,770)	(4,320,520)
Balance (in Shares) at Mar. 31, 2022											185,436			(10,308)			2,500,000
Balance at Dec. 31, 2021	$ 185,000	63,917,000	(50,902,000)	$ (2,000,000)	110,000	11,310,000	$ 250		(4,876,287)	(4,876,037)	$ 185,000	63,917,000	(51,131,000)	$ (2,000,000)	110,000	11,081,000	$ 250		(4,876,287)	(4,876,037)
Balance (in Shares) at Dec. 31, 2021	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Net income (loss)																3,268,000	$ 1,690,424			1,690,424
Balance at Sep. 30, 2022											$ 185,000	63,939,000	(47,863,000)	$ (2,000,000)	(340,000)	13,921,000	$ 250		(3,185,863)	(3,185,613)
Balance (in Shares) at Sep. 30, 2022											185,436			(10,308)			2,500,000
Balance at Dec. 31, 2021	$ 185,000	63,917,000	(50,902,000)	$ (2,000,000)	110,000	11,310,000	$ 250		(4,876,287)	(4,876,037)	$ 185,000	63,917,000	(51,131,000)	$ (2,000,000)	110,000	11,081,000	$ 250		(4,876,287)	(4,876,037)
Balance (in Shares) at Dec. 31, 2021	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Remeasurement of redeemable shares to redemption value									(998,892)	(998,892)
Income on over-allotment
Share-based compensation		35,000				35,000
Foreign currency translation gain (loss)					(343,000)	(343,000)
Net income (loss)			11,873,000			11,873,000			1,623,367	1,623,367						11,873,000				1,623,367
Balance at Dec. 31, 2022	$ 185,000	63,952,000	(39,029,000)	$ (2,000,000)	(233,000)	22,875,000	$ 250		(4,251,812)	(4,251,562)	$ 185,000	63,952,000	(39,837,000)	$ (2,000,000)	(233,000)	22,067,000	$ 250		(4,251,812)	(4,251,562)
Balance (in Shares) at Dec. 31, 2022	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Balance at Mar. 31, 2022											$ 185,000	63,924,000	(51,534,000)	$ (2,000,000)	109,000	10,684,000	$ 250		(4,320,770)	(4,320,520)
Balance (in Shares) at Mar. 31, 2022											185,436			(10,308)			2,500,000
Share-based compensation												6,000				6,000
Foreign currency translation gain (loss)															(215,000)	(215,000)
Net income (loss)													1,335,000			1,335,000			398,270	398,270
Balance at Jun. 30, 2022											$ 185,000	63,930,000	(50,199,000)	$ (2,000,000)	(106,000)	11,810,000	$ 250		(3,922,500)	(3,922,250)
Balance (in Shares) at Jun. 30, 2022											185,436			(10,308)			2,500,000
Share-based compensation												9,000				9,000
Shares not issued for employee tax liability
Foreign currency translation gain (loss)															(234,000)	(234,000)
Net income (loss)													2,336,000			2,336,000	$ 736,637		736,637	736,637
Balance at Sep. 30, 2022											$ 185,000	63,939,000	(47,863,000)	$ (2,000,000)	(340,000)	13,921,000	$ 250		(3,185,863)	(3,185,613)
Balance (in Shares) at Sep. 30, 2022											185,436			(10,308)			2,500,000
Balance at Dec. 31, 2022	$ 185,000	63,952,000	(39,029,000)	$ (2,000,000)	(233,000)	22,875,000	$ 250		(4,251,812)	(4,251,562)	$ 185,000	63,952,000	(39,837,000)	$ (2,000,000)	(233,000)	22,067,000	$ 250		(4,251,812)	(4,251,562)
Balance (in Shares) at Dec. 31, 2022	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Remeasurement of redeemable shares to redemption value																			(266,790)	(266,790)
Excise duty in connection with redemption of redeemable shares																			(341,988)	(341,988)
Share-based compensation												13,000				13,000
Foreign currency translation gain (loss)															15,000	15,000
Net income (loss)													454,000			454,000			(946,841)	(946,841)
Balance at Mar. 31, 2023											$ 185,000	63,965,000	(39,383,000)	$ (2,000,000)	(218,000)	22,549,000	$ 250		(5,807,431)	(5,807,181)
Balance (in Shares) at Mar. 31, 2023											185,436			(10,308)			2,500,000
Balance at Dec. 31, 2022	$ 185,000	$ 63,952,000	$ (39,029,000)	$ (2,000,000)	$ (233,000)	$ 22,875,000	$ 250		$ (4,251,812)	$ (4,251,562)	$ 185,000	63,952,000	(39,837,000)	$ (2,000,000)	(233,000)	22,067,000	$ 250		(4,251,812)	(4,251,562)
Balance (in Shares) at Dec. 31, 2022	185,436			(10,308)			2,500,000				185,436			(10,308)			2,500,000
Net income (loss)																3,724,000	$ (2,179,935)			(2,179,935)
Balance at Sep. 30, 2023											$ 186,000	63,983,000	(36,113,000)	$ (2,000,000)	(447,000)	25,609,000	$ 250		(7,187,532)	(7,187,282)
Balance (in Shares) at Sep. 30, 2023											185,627			(10,308)			2,500,000
Balance at Mar. 31, 2023											$ 185,000	63,965,000	(39,383,000)	$ (2,000,000)	(218,000)	22,549,000	$ 250		(5,807,431)	(5,807,181)
Balance (in Shares) at Mar. 31, 2023											185,436			(10,308)			2,500,000
Remeasurement of redeemable shares to redemption value																			(203,171)	(203,171)
Share-based compensation												15,000				15,000
Share-based compensation (in Shares)											13
Shares withheld for employee tax liability												(1,000)				(1,000)
Foreign currency translation gain (loss)															(210,000)	(210,000)
Net income (loss)													2,072,000			2,072,000			(544,667)	(544,667)
Balance at Jun. 30, 2023											$ 185,000	63,979,000	(37,311,000)	$ (2,000,000)	(428,000)	24,425,000	$ 250		(6,555,269)	(6,555,019)
Balance (in Shares) at Jun. 30, 2023											185,449			(10,308)			2,500,000
Remeasurement of redeemable shares to redemption value																			96,191	96,191
Excise duty in connection with redemption of redeemable shares																			(40,027)	(40,027)
Share-based compensation											$ 1,000	9,000				10,000
Share-based compensation (in Shares)											178
Shares withheld for employee tax liability												(5,000)				(5,000)
Foreign currency translation gain (loss)															(19,000)	(19,000)
Net income (loss)													1,198,000			1,198,000	$ (688,427)		(688,427)	(688,427)
Balance at Sep. 30, 2023											$ 186,000	$ 63,983,000	$ (36,113,000)	$ (2,000,000)	$ (447,000)	$ 25,609,000	$ 250		$ (7,187,532)	$ (7,187,282)
Balance (in Shares) at Sep. 30, 2023											185,627			(10,308)			2,500,000

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (2,179,935)	$ 1,690,424	$ 2,738,756	$ 1,623,367
Adjustments to reconcile net income to net cash used in operating activities:
Income on over-allotment			(95,104)
Interest and dividend income on investments held in Trust Account	(338,798)	(613,226)	(1,875)	(1,411,854)
Issuance of private warrants in excess of fair value			4,636,666
Change in fair value of warrants	71,334	(1,997,334)	(7,632,666)	(1,997,334)
Transaction costs allocated to warrant issuance			57,041
Changes in operating assets and liabilities:
Prepaid expenses and other assets	170,812	155,937	(408,572)	228,376
Income taxes payable	(206,820)	73,676		216,203
Accounts payable and accrued expenses	1,834,020	216,291	84,608	580,451
Franchise tax payable	(261,137)	32,117	114,262	176,875
Due to affiliate		(5,000)	5,000	(5,000)
Net cash flows used in operating activities	(910,524)	(447,115)	(501,884)	(588,916)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash withdrawn from Trust Account for taxes	366,616			414,836
Cash withdrawn from Trust Account for Common Stock redemptions	38,201,481	107,883		57,810,572
Cash deposited in Trust Account	(401,588)		(101,500,000)
Net cash flows provided by investing activities	38,166,509	107,883	(101,500,000)	58,225,408
CASH FLOWS FROM FINANCING ACTIVITIES
Redemption of Common stock	(38,201,481)			(57,810,572)
Convertible Note payable	215,000
Notes payable – related party	152,000
Proceeds from initial public offering, net of underwriting fee			98,000,000
Gross proceeds from sale of private units			5,350,000
Proceeds from issuance of shares to Sponsor			25,000
Payment of offering Costs			(601,730)
Net cash flows used in financing activities	(37,834,481)		102,773,270	(57,810,572)
SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
NET CHANGE IN CASH	(578,496)	(339,232)	771,386	(174,080)
CASH, BEGINNING OF PERIOD	597,306	771,386		771,386
CASH, END OF PERIOD	18,810	432,154	771,386	597,306	$ 771,386
Supplemental disclosure of non-cash activities:
Initial classification of warrant liability			2,354,000
Initial value of Class A commo n stock subject to possible redemption			101,500,000
Deferred underwriting commissions payable charged to additional paid in capital			3,500,000
Common stock redemption payable				34,198,758
Remeasurement of redeemable shares to redemption value	373,770			998,892
Excise tax liability	382,015
Vaso Corporation
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	3,724,000	3,268,000		11,873,000	6,100,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	762,000	1,576,000		1,923,000	3,840,000
Deferred income taxes				(4,788,000)	52,000
Loss from investment in EECP Global	101,000	95,000		154,000	73,000
Gain on forgiveness of PPP loan					(3,646,000)
Provision for credit losses and commission adjustments	85,000	236,000		63,000	448,000
Write-down of inventory					385,000
Share-based compensation	38,000	22,000		35,000	31,000
Changes in operating assets and liabilities:
Accounts and other receivables	6,052,000	6,978,000		(243,000)	(6,052,000)
Due from related parties				(343,000)	(46,000)
Inventories	12,000	(697,000)		(416,000)	299,000
Deferred commission expense	(364,000)	(167,000)		300,000	(1,195,000)
Prepaid expenses and other current assets	(1,474,000)	(239,000)
Prepaid expenses and other assets				(103,000)	162,000
Other assets, net	424,000	(539,000)		(2,422,000)	(212,000)
Accounts payable	104,000	261,000		(521,000)	(3,492,000)
Accrued commissions	(2,006,000)	(655,000)		1,094,000	1,497,000
Accrued expenses and other liabilities	(2,559,000)	849,000		1,392,000	2,372,000
Sales tax payable	(130,000)	20,000		108,000	94,000
Deferred revenue	2,437,000	1,927,000		5,838,000	7,260,000
Due to related party	(411,000)	(343,000)		(14,000)	(233,000)
Other long-term liabilities	65,000	84,000		486,000	78,000
Net cash flows used in operating activities	6,860,000	12,676,000		14,416,000	7,815,000
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of equipment and software	(536,000)	(447,000)		(566,000)	(415,000)
Purchases of short-term investments	(20,330,000)	(5,000,000)		(8,000,000)
Redemption of short-term investments	13,330,000	151,000		149,000	155,000
Net cash flows provided by investing activities	(7,536,000)	(5,296,000)		(8,417,000)	(260,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment on revolving lines of credit					(5,448,000)
Payroll taxes paid by withholding shares	(6,000)
Repayment of notes payable and finance lease obligations	(101,000)	(177,000)		(230,000)	(2,881,000)
Net cash flows used in financing activities	(107,000)	(177,000)		(230,000)	(8,329,000)
Effect of exchange rate differences on cash and cash equivalents	17,000	55,000		27,000	(20,000)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(766,000)	7,258,000		5,796,000	(794,000)
SUPPLEMENTAL DISCLOSURE OF CASH INFORMATION
Interest paid	14,000	37,000		44,000	347,000
Income taxes paid	80,000	60,000		48,000	113,000
SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Initial recognition of operating lease right of use asset and liability	661,000	1,332,000		1,396,000	783,000
CASH, BEGINNING OF PERIOD	11,821,000	6,025,000		6,025,000	6,819,000
CASH, END OF PERIOD	$ 11,055,000	$ 13,283,000	$ 6,025,000	$ 11,821,000	$ 6,025,000

Description of Organization and

Description of Organization and Business Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Description of Organization and Business Operations [Line Items]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations Achari Ventures Holdings Corp. I (the “Company”) was incorporated in Delaware on January 25, 2021. The Company is a blank check company formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (a “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2023, the Company had not commenced any operations. All activity through September 30, 2023 relates to the Company’s formation, its initial public offering (“Initial Public Offering”), and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The registration statement for the Company’s Initial Public Offering was declared effective on October 14, 2021. On October 19, 2021, the Company consummated the Initial Public Offering of 10,000,000 units (“Units”), each of which consisted of one warrant and one share of Common Stock (the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $100,000,000, which is discussed in Note 3. The Company has selected December 31 as its fiscal year end. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 7,133,333 warrants (“Private Placement Warrants”) at a price of $0.75 per Private Placement Warrant in a private placement to the Company’s sponsor, Achari Sponsor Holdings I LLC (the “Sponsor”), for gross proceeds of $5,350,000, which is described in Note 4. Offering costs for the Initial Public Offering amounted to $6,101,730, consisting of $2,000,000 of underwriting fees, $3,500,000 of deferred underwriting fees payable (which are held in the Trust Account (as defined below)) and $601,730 of other costs. As described in Note 6, the $3,500,000 of deferred underwriting fee payable is contingent upon the consummation of a Business Combination, as further described in the underwriting agreement entered into in connection with the Initial Public Offering. Following the closing of the Initial Public Offering, $101,500,000 ($10.15 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement Warrants was placed in a trust account (the “Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 -ended -7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into the Business Combination. However, the Company will only complete a Business Combination if the post -transaction The Company will provide the holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.15 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable). There will be no redemption rights with respect to the Company’s warrants. All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Company’s Business Combination and in connection with certain amendments to the Company’s Fourth Amended and Restated Certificate of Incorporation (as defined below). In accordance with ASC 480 -10-S99 -20 -10-S99 Redemptions of the Company’s Public Shares may be subject to the satisfaction of conditions, including minimum cash conditions, pursuant to an agreement relating to the Company’s Business Combination. If the Company seeks stockholder approval of the Business Combination, the Company will proceed with a Business Combination if a majority of the shares voted are voted in favor of the Business Combination, or such other vote as required by law or stock exchange rule. If a stockholder vote is not required by applicable law or stock exchange listing requirements and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Fourth Amended and Restated Certificate of Incorporation, conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (the “SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange listing requirements, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each Public Stockholder may elect to redeem their Public Shares without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. Notwithstanding the foregoing, the Fourth Amended and Restated Certificate of Incorporation provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Common Stock sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor, officers and directors (the “Initial Stockholders”) agreed not to propose an amendment to the Fourth Amended and Restated Certificate of Incorporation that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the Public Stockholders with the opportunity to redeem their shares of Common Stock in conjunction with any such amendment. If the Company is unable to complete a Business Combination by January 19, 2024 (assuming each of the Monthly Extension Options (as defined below) are exercised, the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten -share The Initial Stockholders agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period in connection with the consummation of the Initial Public Offering. However, if the Initial Stockholders decide to acquire Public Shares in addition to their Founder Shares, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to its deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including the Trust Account assets) will be only $10.15 per shares held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third -party On December 22, 2022, the Company reconvened a special meeting of the Company’s shareholders (the “Special Meeting”), which had initially been adjourned on December 19, 2022. At the reconvened Special Meeting, the Company’s shareholders approved (i) an amendment (the “Charter Amendment Proposal”) to the Company’s then -existing -existing (ii) an amendment (the “Trust Amendment Proposal”) to the Company’s Investment Management Trust Agreement to provide that the Company may extend the time period to complete a Business Combination up to and until the Original Amended Extended Date on a monthly basis, by, at the Company’s option, depositing into the Company’s Trust Account the lesser of (x) $100,000 and (y) $0.05 for each share of the Company’s Common Stock which remains outstanding as of the date of such monthly deposit (the “Original Monthly Extension Option”). The Original Monthly Extension Option was exercisable by the Company in six single -month On July 12, 2023, the Company’s shareholders approved at a special meeting of the Company’s shareholders (the “July Special Meeting”) (i) an amendment to the Company’s then -existing -existing -month On July 17, 2023, our Sponsor transferred 927,600 shares of Common Stock to certain members of the Sponsor. As a result of such transfer, as of July 17, 2023, 1,572,400 shares of Common Stock were held directly by the Sponsor and 927,600 shares of Common Stock were held directly by members of the Sponsor. On October 16, 2023, the Company notified the trustee of the Company’s Trust Account that it was exercising a Monthly Extension Option, extending the time available to the Company to consummate a Business Combination, from October 19, 2023 to November 19, 2023 (the “Fourth Extension”), pursuant to and in accordance with the terms of the Company’s Fourth Amended and Restated Certificate of Incorporation (the “Certificate of Incorporation” or the “Fourth Amended and Restated Certificate of Incorporation”) and the Company’s Second Amended and Restated Investment Management Trust Agreement (the “Trust Agreement”). The Fourth Extension is the fourth of up to six (6) one -month Pursuant to the terms of the Company’s Certificate of Incorporation and Trust Agreement, on October 19, 2023, with respect to the exercise of the Fourth Extension, the Company deposited $31,916 into the Company’s Trust Account in connection with the exercise of the Fourth Extension. Such deposit with respect to the Fourth Extension was made using funds held outside of the Company’s Trust Account and available to the Company to fund working capital requirements. As of October 20, 2023 (and, for the avoidance of doubt, inclusive of the deposit of $31,916 into the Trust Account in connection with the exercise of the Fourth Extension as described above), the Trust Account held approximately $6,892,525. Risks and Uncertainties In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy are not determinable as of the date of these financial statements and the specific impact on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. The IRS issued Notice 2023 -3 -offs As of September 30, 2023, the Company had cash of $18,810 in its operating bank account and cash and marketable securities of $6,860,609 held in the Trust Account to be used for a Business Combination or to repurchase or redeem its Common Stock in connection therewith. During the nine -month The Company originally had until January 19, 2023 to consummate its Business Combination, with an option to extend such deadline to April 19, 2023 by depositing certain funds into the Trust Account. On December 22, 2022, in a Special Meeting of the Company’s shareholders, the Company adopted the Third Amended and Restated Certificate of Incorporation and Amended and Restated Investment Management Trust Agreement to provide for the Original Monthly Extension Options, which provide the deadline to consummate a Business Combination will be extended until, as further described in Note 1 of the financial statements, July 19, 2023 (which is 21 months from the October 19, 2021 closing of our Initial Public Offering). On July 12, 2023, in a special meeting of the Company’s shareholders, the Company adopted the Fourth Amended and Restated Certificate of Incorporation and Second Amended and Investment Management Trust Agreement to provide for the Monthly Extension Options, which provide the deadline to consummate a Business Combination will be extended until, as further described in Note 10 of the financial statements, January 19, 2024 (which is 27 months from the October 19, 2021 closing of our Initial Public Offering). Until the consummation of a Business Combination, the Company is and will continue to use the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. The Company may need to raise additional capital through loans or additional investments from its Sponsor, shareholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. Management has determined that the mandatory liquidation and subsequent dissolution described above, should the Company be unable to complete a Business Combination, raises substantial doubt about the Company’s ability to continue as a going concern. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time, which is considered to be one year from the issuance date of the financial statements. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.	Note 1 — Description of Organization and Business Operations Achari Ventures Holdings Corp. I (the “Company”) was incorporated in Delaware on January 25, 2021. The Company is a blank check company formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (a “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2022, the Company had not commenced any operations. All activity through December 31, 2022 relates to the Company’s formation, its initial public offering (“Initial Public Offering”), and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The registration statement for the Company’s Initial Public Offering was declared effective on October 14, 2021. On October 19, 2021, the Company consummated the Initial Public Offering of 10,000,000 units (“Units”), each of which consisted of one warrant and one share of Common Stock (the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $100,000,000, which is discussed in Note 3. The Company has selected December 31 as its fiscal year end. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 7,133,333 warrants (“Private Placement Warrants”) at a price of $0.75 per Private Placement Warrant in a private placement to the Company’s sponsor, Achari Sponsor Holdings I LLC (the “Sponsor”), for gross proceeds of $5,350,000 which is described in Note 4. Offering costs for the Initial Public Offering amounted to $6,101,730, consisting of $2,000,000 of underwriting fees, $3,500,000 of deferred underwriting fees payable (which are held in the Trust Account (defined below)) and $601,730 of other costs. As described in Note 6, the $3,500,000 of deferred underwriting fee payable is contingent upon the consummation of a Business Combination, as further described in the underwriting agreement entered into in connection with the Initial Public Offering. Following the closing of the Initial Public Offering, $101,500,000 ($10.15 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement Warrants was placed in a trust account (the “Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 -ended -7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into the Business Combination. However, the Company will only complete a Business Combination if the post -transaction The Company will provide the holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.15 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable). There will be no redemption rights with respect to the Company’s warrants. All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Company’s Business Combination and in connection with certain amendments to the Company’s third amended and restated certificate of incorporation (the “Certificate of Incorporation”). In accordance with ASC 480 -10-S99 -20 -10-S99 Redemptions of the Company’s Public Shares may be subject to the satisfaction of conditions, including minimum cash conditions, pursuant to an agreement relating to the Company’s Business Combination. If the Company seeks stockholder approval of the Business Combination, the Company will proceed with a Business Combination if a majority of the shares voted are voted in favor of the Business Combination, or such other vote as required by law or stock exchange rule. If a stockholder vote is not required by applicable law or stock exchange listing requirements and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Certificate of Incorporation, conduct the redemptions pursuant to the tender offer rules of the SEC and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange listing requirements, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each Public Stockholder may elect to redeem their Public Shares without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. Notwithstanding the foregoing, the Certificate of Incorporation provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Common Stock sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor, officers and directors (the “Initial Stockholders”) agreed not to propose an amendment to the Certificate of Incorporation that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the Public Stockholders with the opportunity to redeem their shares of Common Stock in conjunction with any such amendment. If the Company is unable to complete a Business Combination by January 19, 2023, 15 months from the closing of the Initial Public Offering or by July 19, 2023 (the “Combination Period”) by effecting up to six (6) one -month ten -share On December 22, 2022, the Company reconvened a special meeting of the Company’s shareholders (the “ Special Meeting Charter Amendment Proposal Amended Certificate of Incorporation Monthly Extension Option -month On February 13, 2023, the Company Trust Account Extension Second Extension Certificate of Incorporation Trust Agreement -month event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including the Trust Account assets) will be only $10.15 per shares held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third -party At the Company’s Shareholder’s Special meeting held on December 22, 2022 holders of 8,980,535 shares of common stock of the Company exercised their right to redeem their shares for cash at an approximate price of $10.24 per share, for an aggregate payment of approximately $92,009,330, which will be withdrawn from the Company’s trust account to redeem such shares. Risks and Uncertainties Management is continuing to evaluate the impact of the COVID -19 -19 Liquidity and Capital Resources As of December 31, 2022, the Company had cash of $597,306 in its operating bank account and $44,688,320 of cash and marketable securities held in the Trust Account to be used for a Business Combination or to repurchase or redeem its Common Stock in connection therewith. As of December 31, 2022, approximately $1,411,854 of the amount on deposit in the Trust Account represented interest and dividend income from investments, which is available to pay the Company’s tax obligations. The Company has until January 19, 2023 (which is 15 months from the October 19, 2021 closing of the Company’s Initial Public Offering) or until May 19, 2023 if the initial time period is extended upon request by the Sponsor and through resolution of our board of directors (which is 18 months from the October 19, 2021 closing of the Company’s Initial Public Offering), further on December 22, 2022 in a special meeting of the shareholders, the Company has further extended the period by another 3 months to July 19, 2023 (which is 21 months from the October 19, 2021 closing of our IPO) to consummate its Business Combination. Until the consummation of a Business Combination, the Company is and will continue to use the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. The Company may need to raise additional capital through loans or additional investments from its Sponsor, shareholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. Management has determined that the mandatory liquidation and subsequent dissolution described in Note 1 of the financial statements, should the Company be unable to complete a Business Combination, raises substantial doubt about the Company’s ability to continue as a going concern. As described in Note 6, the $3,500,000 of deferred underwriting fee payable is contingent upon the consummation of a Business Combination subject to the terms of the underwriting agreement. It is uncertain that the Company will be able to consummate a Business Combination by the specified period. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time, which is considered to be one year from the issuance date of the financial statements. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.
VASO CORPORATION [Member]
Description of Organization and Business Operations [Line Items]
Description of Organization and Business Operations	NOTE A — ORGANIZATION AND PLAN OF OPERATIONS Vaso Corporation was incorporated in Delaware in July 1987. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”, “registrant”, “Vaso” or “management” refer to Vaso Corporation and its subsidiaries. Overview Vaso Corporation principally operates in three distinct business segments in the healthcare and information technology (“IT”) industries. We manage and evaluate our operations, and report our financial results, through these three business segments. • -owned • -owned • -owned VasoTechnology VasoTechnology, Inc. • • • • VasoTechnology uses a combination of proprietary technology, methodology and third -party VasoHealthcare VasoHealthcare commenced operations in 2010, in conjunction with the Company’s execution of its exclusive sales representation agreement (“GEHC Agreement”) with GEHC to further the sale of certain healthcare capital equipment in the healthcare provider middle market. Sales of GEHC equipment by the Company have grown significantly since then. VasoHealthcare’s current offerings consist of: • • • • -party VasoMedical VasoMedical is the Company’s business division for its proprietary medical device operations, including the design, development, manufacturing, sales and service of various medical devices in the domestic and international markets and includes the Vasomedical Global and Vasomedical Solutions business units. These devices are primarily for cardiovascular monitoring and diagnostic systems. Its current offerings consist of: • • ® • ® -parameter -sign • ® -invasive This segment uses its extensive cardiovascular device knowledge coupled with its significant engineering resources to cost -effectively	NOTE A — DESCRIPTION OF BUSINESS Vaso Corporation was incorporated in Delaware in July 1987. For most of its history, the Company was a single -product ® Overview Vaso Corporation principally operates in three distinct business segments in the healthcare equipment and information technology industries. We manage and evaluate our operations, and report our financial results, through these three business segments. • -owned • -owned • -owned VasoTechnology VasoTechnology, Inc. In June 2014, the Company began its IT segment business by executing the Value Added Reseller Agreement (“VAR Agreement”) with GEHC to become a national value added reseller of GEHC Digital’s software solutions such as Picture Archiving and Communication System (“PACS”), Radiology Information System (“RIS”), and related services, including implementation, training, management and support. This business focuses primarily on customer segments currently served by VasoHealthcare on behalf of GEHC. A new wholly owned subsidiary, VasoHealthcare IT Corp. (“VHC IT”), was formed to conduct the healthcare IT business. The VAR Agreement with GEHC was terminated in 2021. In May 2015, the Company further expanded its IT segment business by acquiring NetWolves. NetWolves designs and delivers multi -network -technology -source -time VasoHealthcare In May 2010, the Company launched its Professional Sales Service business through a wholly -owned VasoMedical The proprietary medical equipment business under VasoMedical traces back to 1995 when the Company began the proprietary Enhanced External Counterpulsation (EECP ® Over the last decade the Company’s Equipment business has been significantly expanded from the original EECP ® -only ® -parameter ® ® In April 2014, the Company entered into a cooperation agreement with Chongqing PSK -Health -Tech -owned -year

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10 -K -X The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10 -K Emerging Growth Company The Company is an emerging growth company as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), which exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all short -term Investments Held in the Trust Account At September 30, 2023, substantially all of the assets held in the Trust Account were held in a mutual fund that invests in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are included in income on investments held in the Trust Account in the accompanying unaudited condensed statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At September 30, 2023 and December 31, 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying unaudited condensed balance sheets, primarily due to their short -term Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of September 30, 2023 and December 31, 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties for the nine months ended September 30, 2023 and year ended December 31, 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. As of September 30, 2023 and December 31, 2022, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate expense (benefit) was (1.38)% and (1.85)% for the three and nine months ended September 30, 2023. The tax rate differs from the statutory rate of 21% for the three and nine months ended September 30, 2023 due to change in valuation allowance on deferred tax assets and change in fair value of warrant liability. Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC 480 “Distinguishing Liabilities from Equity” (“ASC 480”). Shares of Common Stock subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times Common Stock is classified as stockholders’ equity. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2023 and December 31, 2022, 638,321 and 1,019,465 shares of Common Stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Common Stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable Common Stock are affected by charges against additional paid in capital and accumulated deficit. At September 30, 2023 and December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562 Redemption of Common Stock (4,002,723 ) Plus: Remeasurement of carrying value to redemption value 373,770 Common Stock subject to possible redemption as of September 30, 2023 $ 6,860,609 Net income (loss) per Common Stock The Company has one class of shares. Public Warrants (as defined below) (see Note 7) and Private Placement Warrants (see Note 4) to purchase 12,850,000 shares of Common Stock at $11.50 per share were issued on October 19, 2021. At September 30, 2023, no Public Warrants or Private Placement Warrants have been exercised. The 12,850,000 potential shares of Common Stock for outstanding Public Warrants and Private Placement Warrants to purchase the Common Stock were excluded from diluted earnings per share for the periods ended September 30, 2023 and December 31, 2022, because they are contingently exercisable and the contingencies have not yet been met. As a result, diluted net income (loss) per share of Common Stock is the same as basic net income per shares of Common Stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of stock. For the three months ended September 30 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (688,427 ) $ 736,637 Denominator: Weighted average shares outstanding (as restated) 3,188,035 12,500,000 Basic and dilution net income (loss) per share (as restated) $ (0.22 ) $ 0.06 For the nine months ended September 30, 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (2,179,935 ) $ 1,690,424 Denominator: Weighted average shares outstanding 3,407,774 12,500,000 Basic and dilution net income (loss) per share $ (0.64 ) $ 0.14 Accounting for Warrants The Company accounts for warrants as either equity -classified -classified -standing Recent Accounting Pronouncements The Company has reviewed other recent accounting pronouncements and concluded that they are either not applicable to the Company or no material effect is expected on the financial statement as a result of future adoption.	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an emerging growth company as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), which exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all short -term Investments Held in the Trust Account At December 31, 2022 and 2021, substantially all of the assets held in the Trust Account were held in a mutual fund that invests in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are included in income on investments held in the Trust Account in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At December 31, 2022 and December 31, 2021, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short -term Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2022 and 2021. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties for the year ended December 31, 2022 or the period ended December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. (See Note 10) Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC 480 “Distinguishing Liabilities from Equity” (“ASC 480”). Shares of Common Stock subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times Common Stock is classified as stockholders’ equity. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, on December 31, 2022, 1,019,465 shares of Common Stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Common Stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable Common Stock are affected by charges against additional paid in capital and accumulated deficit. On December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value (net) 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562 Net Income per Common Stock The Company has one class of shares. Public Warrants (see Note 3) and Private Placement Warrants (see Note 4) to purchase 12,850,000 shares of Common Stock at $11.50 per share were issued on October 19, 2021. On December 31, 2022, no Public Warrants or Private Placement Warrants have been exercised. The 12,850,000 potential shares of Common Stock for outstanding Public Warrants and Private Placement Warrants to purchase the Common Stock were excluded from diluted earnings per share for the year ending December 31, 2022 because they are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net income per share of Common Stock is the same as basic net income per shares of Common Stock for the period. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the year ending December 31, 2022 For the period January 25, 2021 (inception) through December 31, 2021 Basic and diluted net income per share: Numerator: Allocation of net income $ 1,623,367 $ 2,738,756 Denominator: Weighted average shares outstanding 12,278,562 4,955,882 Basic and dilution net income per share $ 0.13 $ 0.55 Accounting for Warrants The Company accounts for warrants as either equity -classified -classified Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020 -06 -20 -40 -06 -linked -06 The Company has reviewed other recent accounting pronouncements and concluded that they are either not applicable to the Company or no material effect is expected on the financial statement as a result of future adoption.
VASO CORPORATION [Member]
Summary of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies		NOTE B — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies consistently applied in the preparation of the consolidated financial statements are as follows: Principles of Consolidation The consolidated financial statements include the accounts of Vaso Corporation, its wholly -owned Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and assumptions relate to estimates of commission adjustments due to order cancellations, collectability of accounts receivable, the realizability of deferred tax assets, stock -based Revenue Recognition In May 2014, the FASB issued ASU 2014 -09 -09 -step • Revenue relating to recurring managed network and voice services provided by NetWolves are recognized as provided on a monthly basis (“over time”). Non -recurring -implementation • Commission revenue is recognized when the underlying equipment has been delivered by GEHC and accepted at the customer site in accordance with the terms of the specific sales agreement (“point in time”). • In the United States, we recognized revenue from the sale of our medical equipment in the period in which we deliver the product to the customer (“point in time”). Revenue from the sale of our medical equipment to international markets is recognized upon shipment of the product to a common carrier, as are supplies, accessories and spare parts delivered in both domestic and international markets (“point in time”). The Company also recognizes revenue from the maintenance of its medical products either on a time and material as -billed Disaggregation of Revenue The following tables present revenues disaggregated by our business operations and timing of revenue recognition: Year Ended December 31, 2022 Year Ended December 31, 2021 IT segment Professional Equipment Total IT Professional Equipment Total Network services $ 35,833 $ — $ — $ 35,833 $ 37,861 $ — $ — $ 37,861 Software sales and support 4,267 — — 4,267 5,055 — — 5,055 Commissions — 37,344 — 37,344 — 29,441 — 29,441 Medical equipment sales — — 2,450 2,450 — — 3,093 3,093 Medical equipment service — — 123 123 — — 129 129 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579 Year Ended December 31, 2022 Year Ended December 31, 2021 IT Professional Equipment Total IT Professional Equipment Total Revenue recognized over $ 37,089 $ — $ 325 $ 37,414 $ 38,172 $ — $ 199 $ 38,371 Revenue recognized at a point in time 3,011 37,344 2,248 42,603 4,744 29,441 3,023 37,208 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579 Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2022, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $91 million, of which we expect to recognize revenue as follows: Fiscal years of revenue recognition 2023 2024 2025 Thereafter Unfulfilled performance obligations $ 41,882 $ 14,496 $ 4,464 $ 29,697 As of December 31, 2021, the aggregate amount of transaction price allocated to performance obligations that were unsatisfied (or partially unsatisfied) for executed contracts approximated $86 million. Contract Balances Contract receivables include trade receivables, net and long -term -based -live -live -live In our VasoHealthcare business, we bill a portion of commissions on the orders we booked in advance of delivery of the underlying equipment. Such amounts aggregated approximately $30,794,000 and $24,955,000 at December 31, 2022 and 2021, respectively, and are classified in our consolidated balance sheets into current or long -term for amounts expected to be credited back to GEHC due to customer order reductions. Such amounts aggregated approximately $2,577,000 and $1,518,000 at December 31, 2022 and 2021, respectively, and are included in accrued expenses and other liabilities in our consolidated balance sheets. In our VasoMedical business, we bill amounts for post -delivery -term The following table summarizes the Company’s contract receivable and contract liability balances: 2022 2021 Contract receivables – January 1 15,761 10,200 Contract receivables – December 31 16,316 15,761 Increase (decrease) 555 5,561 Contract liabilities – January 1 26,890 19,375 Contract liabilities – December 31 33,861 26,890 Increase (decrease) 6,971 7,515 The increase in contract liabilities is due primarily to order bookings exceeding deliveries in our VasoHealthcare business. During the years ended December 31, 2022 and 2021, we recognized approximately $9.1 million and $5.8 million, respectively, of revenues that were included in our contract liability balance at the beginning of such periods. Costs to Obtain or Fulfill a Contract Topic 606 requires that incremental costs of obtaining a contract are recognized as an asset and amortized to expense in a pattern that matches the timing of the revenue recognition of the related contract. We have determined the only significant incremental costs incurred to obtain contracts with customers within the scope of Topic 606 are certain sales commissions paid to associates. In addition, the Company elected the practical expedient to recognize the incremental costs of obtaining a contract when incurred for contracts where the amortization period for the asset the Company would otherwise have recognized is one year or less. Under Topic 606, sales commissions applicable to service contracts exceeding one year have been capitalized and amortized ratably over the term of the contract. In our VHC IT business, commissions allocable to multi -year -year -contract -year -live At December 31, 2022 and 2021, our consolidated balance sheets include approximately $7,113,000 and $5,567,000, respectively, in capitalized sales commissions — primarily in our professional sales services segment — to be expensed in future periods, of which $3,249,000 and $3,549,000, respectively, is recorded in deferred commission expense and $3,864,000 and $2,018,000, respectively, representing the long -term Significant Judgments when Applying Topic 606 Contract transaction price is allocated to performance obligations using estimated stand -alone -alone -alone -alone -alone -alone Certain revenue we record in our professional sales service segment contains an estimate for variable consideration. Due to the tiered structure of our commission rate, which increases as annual targets are achieved, under Topic 606 we record revenue and deferred revenue at the rate we expect to be achieved by year end. We base our estimate of variable consideration on historical results of previous years’ achievement under the GEHC agreement. Such estimate is reviewed each quarter and adjusted as necessary. In addition, the Company records commissions for arranging financing at an estimated rate which is subject to later revision based on certain factors. The Company recognized (decreases) increases in revenue associated with revisions to variable consideration for previously completed performance obligations of $(5,000) and $40,000 for the years ended December 31, 2022 and 2021 respectively. The Company also records commission adjustments to contract liabilities in its professional sales service segment based on estimates of future order cancellations. Such cancellations also result in adjustments to the related capitalized cost to obtain or fulfill a contract. Shipping and Handling Costs All shipping and handling expenses are charged to cost of sales. Amounts billed to customers related to shipping and handling costs are included as a component of sales. Research and Development Research and development costs attributable to development are expensed as incurred. Share-Based Compensation The Company complies with ASC Topic 718, “Compensation — Stock Compensation” (“ASC 718”), which requires all companies to recognize the cost of services received in exchange for equity instruments to be recognized in the financial statements based on their grant date fair values. The Company applies an estimated forfeiture rate to the grant date fair value to determine the annual compensation cost of share -based -employees During the year ended December 31, 2022, the Company granted 1,050,000 restricted shares of common stock valued at $115,000 to employees. The shares vest over three and five years from the grant date. The total fair value of shares vested during the year ended December 31, 2022 was $23,000 for officers and $4,000 for employees. The weighted average grant date fair value of shares granted during the year ended December 31, 2022 was $0.11 per share, based on the closing price as of the grant date. During the year ended December 31, 2021, the Company granted 90,000 restricted shares of common stock valued at $4,500 to an employee. The shares vest over three years from the grant date. The total fair value of shares vested during the year ended December 31, 2021 was $23,000 for officers and $14,000 for employees. The weighted average grant date fair value of shares granted during the year ended December 31, 2021 was $0.05 per share. The Company did not grant any stock options during the years ended December 31, 2022 or 2021, nor were any options exercised during such periods. No options were outstanding at December 31, 2022 or 2021. Share -based -based -average Cash and Cash Equivalents Cash and cash equivalents represent cash and short -term Short term investments The Company’s short -term -month -to-maturity -for-sale -term Financial Instruments The Company complies with the provisions of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). Under ASC 820, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model -derived Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying amount of assets and liabilities including cash and cash equivalents, short -term -measured The following table presents information about the Company’s assets measured at fair value as of December 31, 2022 and 2021: Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 802 $ — $ — $ 802 Bank deposits (included in short term investments) 629 629 $ 1,431 $ — $ — $ 1,431 Accounts Receivable, net The Company’s accounts receivable are due from customers to whom we sell our products and services, distributors engaged in the distribution of our products and from GEHC. Credit is extended based on evaluation of a customer’s financial condition and, generally, collateral is not required. Accounts receivable are generally due 30 to 90 days from shipment and services provided and are stated at amounts due from customers net of allowances for doubtful accounts, returns, term discounts and other allowances. Accounts that are outstanding longer than the contractual payment terms are considered past due. Estimates are used in determining the allowance for doubtful accounts based on the Company’s historical collections experience, current trends, credit policy and a percentage of its accounts receivable by aging category. In determining these percentages, the Company reviews historical write -offs and writes off receivables when all efforts at collection have been exhausted. While credit losses have historically been within expectations and the provisions established, the Company cannot guarantee that it will continue to experience the same credit loss rates that they have in the past. The changes in the Company’s allowance for doubtful accounts and commission adjustments are as follows: (in thousands) Year ended December 31, 2022 2021 Beginning Balance $ 5,804 $ 4,208 Provision for losses on accounts receivable 63 132 Direct write-offs, net of recoveries (159 ) (77 ) Commission adjustments 1,239 1,541 Ending Balance $ 6,947 $ 5,804 Concentrations of Credit Risk We market our equipment and IT software solutions principally to hospitals, diagnostic imaging centers and physician private practices. We perform credit evaluations of our customers’ financial condition and, as a result, believe that our receivable credit risk exposure is limited. For the years ended December 31, 2022 and 2021, no customer in our equipment or IT segment accounted for 10% or more of revenues or accounts receivable. In our professional sales service segment, 100% of our revenues and accounts receivable are with GEHC; however, we believe this risk is acceptable based on GEHC’s financial position and our long history of doing business with GEHC. The Company maintains cash balances in certain U.S. financial institutions, which, at times, may exceed the Federal Depository Insurance Corporation (“FDIC”) coverage of $250,000. The Company has not experienced any losses on these accounts and believes it is not subject to any significant credit risk on these accounts. In addition, the FDIC does not insure the Company’s foreign bank balances, which aggregated approximately $1,234,000 and $903,000 at December 31, 2022 and 2021, respectively. Inventories The Company values inventories in the equipment segment at the lower of cost or net realizable value, with cost being determined on a first -in -out In our IT Segment, we purchase computer hardware and software for specific customer requirements and value such inventories using the specific identification method. Property and Equipment Property and equipment, including assets under finance leases, are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Upon retirement or disposal of assets, the cost and related accumulated depreciation are removed from the consolidated balance sheets. Depreciation is expensed over the estimated useful lives of the assets, which range from two eight -line Impairment of Long-lived Assets The Company reviews the recoverability of all long -lived -lived -lived Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of net assets of businesses acquired. The Company accounts for goodwill under the guidance of the ASC Topic 350, “Intangibles: Goodwill and Other”. Goodwill acquired in a purchase business combination is not amortized, but instead tested for impairment, at least annually, in accordance with this guidance. The recoverability of goodwill is subject to an annual impairment test or whenever an event occurs or circumstances change that would more likely than not result in an impairment. The Company tests goodwill for impairment at the reporting unit level on an annual basis as of December 31 and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. In any year, the Company may elect to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is in excess of its carrying value. If the Company cannot determine qualitatively that the fair value is in excess of the carrying value, or the Company decides to bypass the qualitative assessment, the Company proceeds to the quantitative goodwill impairment test, which compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss is recognized for an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. No goodwill was determined to be impaired as of December 31, 2022 and 2021. Intangible assets consist of the value of customer contracts and relationships, patent and technology costs, and software. The cost of significant customer -related -line five ten Deferred Revenue Amounts billable under the agreement with GEHC in advance of delivery of the underlying equipment are recorded initially as deferred revenue, and commission revenue is subsequently recognized as customer acceptance of such equipment is reported to us by GEHC. Similarly, commissions payable to our sales force related to such billings are recorded as deferred commission expense when the associated deferred revenue is recorded. Commission expense is recognized when the corresponding commission revenue is recognized. In our equipment segment, we record revenue on extended service contracts ratably over the term of the related service contracts. Income Taxes Deferred income taxes are recognized for temporary differences between financial statement and income tax bases of assets and liabilities and loss carry -forwards The Company also complies with the provisions of ASC Topic 740, “Income Taxes”, which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more -likely-than-not Foreign Currency Translation Gain (Loss) and Comprehensive Income In the country in which the Company operates, and the functional currency is other than the U.S. dollar, assets and liabilities are translated using published exchange rates in effect at the consolidated balance sheet date. Equity accounts are translated at historical rates except for the changes in accumulated deficit during the year as the result of the income statement translation process. Revenues and expenses and cash flows are translated using a weighted average exchange rate for the period. Resulting translation adjustments are recorded as a component of accumulated other comprehensive income (loss) on the accompanying consolidated balance sheets. For the years ended December 31, 2022 and 2021, other comprehensive income (loss) includes (losses) gains of $(343,000) and $94,000, respectively, which were entirely from foreign currency translation. Net Income Per Common Share Basic income per common share is based on the weighted average number of common shares outstanding, including vested restricted shares, without consideration of potential common stock. Diluted earnings per common share is based on the weighted average number of common and potential dilutive common shares outstanding. Diluted earnings per share were computed based on the weighted average number of shares outstanding plus all potentially dilutive common shares. A reconciliation of basic to diluted shares used in the earnings per share calculation is as follows: (in thousands) Year ended December 31, 2022 2021 Basic weighted average shares outstanding 173,065 171,688 Dilutive effect of unvested restricted shares 1,591 2,083 Diluted weighted average shares outstanding 174,656 173,771 No common stock equivalents were excluded from the computation of diluted earnings per share for the years ended December 31, 2022 and 2021. Recently Adopted Accounting Pronouncements New pronouncements adopted by the Company recently are discussed below: Credit Losses on Financial instruments In June 2016, the FASB issued ASU 2016 -13 -04 -10 -13 -04 The Company early adopted ASU 2016 -13 -04 -13 -04 -to-maturity -to-maturity -month Recently Issued Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s consolidated financial statements properly reflect the change. New pronouncements assessed by the Company recently are discussed below: In September 2022, the FASB issued ASU No. 2022 -04 -50 In October 2021, the FASB issued ASU No. 2021 -08 -20

Initial Public Offering

Initial Public Offering	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Initial Public Offering [Abstract]
Initial Public Offering	Note 3 — Initial Public Offering Pursuant to the Initial Public Offering, the Company sold 10,000,000 Units at a price of $10.00 per Unit. Each Unit consists of one Public Share, and one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles the holder to purchase three quarters of one share of Common Stock at a price of $11.50 per share, subject to adjustment (see Note 7).	Note 3 — Initial Public Offering Pursuant to the Initial Public Offering, the Company sold 10,000,000 Units at a price of $10.00 per Unit. Each Unit consists of one Public Share, and one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles the holder to purchase three quarters of one share of Common Stock at a price of $11.50 per share, subject to adjustment (see Note 7).

Private Placement Warrants

Private Placement Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Private Placement Warrants [Abstract]
Private Placement Warrants	Note 4 — Private Placement Warrants On October 19, 2021, simultaneously with the consummation of the Initial Public Offering, the Company consummated the issuance and sale of 7,133,333 Private Placements Warrants in a private placement transaction at a price of $0.75 per Private Placement Warrant, generating gross proceeds of $5,350,000. Each whole Private Placement Warrant will be exercisable to purchase three quarters of one share of Common Stock at a price of $11.50 per share. A portion of the proceeds from the Private Placement Warrants will be added to the proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Warrants and all underlying securities will be worthless.	Note 4 — Private Placement Warrants On October 19, 2021, simultaneously with the consummation of the Initial Public Offering, the Company consummated the issuance and sale of 7,133,333 Private Placements Warrants in a private placement transaction at a price of $0.75 per Private Placement Warrant, generating gross proceeds of $5,350,000. Each whole Private Placement Warrant will be exercisable to purchase three quarters of one share of Common Stock at a price of $11.50 per share. A portion of the proceeds from the Private Placement Warrants will be added to the proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Warrants and all underlying securities will be worthless.

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transactions [Line Items]
Related Party Transactions	Note 5 — Related Party Transactions Founder Shares In February 2021, our Sponsor paid an aggregate purchase price of $25,000, or approximately $0.009 per share, in consideration of 2,156,250 shares of Common Stock to cover certain expenses of the Company (the “Founder Shares”). In June 2021, we effected a 1.3333 -for-1 -allotment -allotment The Sponsor agreed that it will not transfer, assign or sell any Founder Shares until (1) with respect to 50% of the shares, the earlier of six months after the date of the consummation of our Business Combination and the date on which the closing price of the Company’s Common Stock exceeds $12.50 per share (as adjusted for share splits, share capitalizations, reorganizations and recapitalizations) for any 20 trading days within any 30 -trading six Related Party Loans On January 25, 2021, the Company issued an unsecured promissory note to the Sponsor (the “Unsecured Promissory Note”), pursuant to which the Company borrowed up to an aggregate principal amount of $300,000. The Unsecured Promissory Note was non -interest On July 18, 2023, the Company and the Sponsor entered into a non -interest earlier of (a) the consummation of a Business Combination and (b) the date of the liquidation of the Company. If a Business Combination is not consummated, this Note will be repaid solely to the extent that the Company has funds available to it outside of the Trust Account and all other amounts will be forfeited, eliminated or otherwise forgiven. As of September 30, 2023 and December 31, 2022, the amount outstanding under the Note was $152,000 and $0 respectively, as reflected on the Company’s balance sheet included herein under the caption ‘Note Payable -related In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company may repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. On January 18, 2023, the Company and the Sponsor entered into a loan agreement whereby the Company issued a promissory note (the “Promissory Note”) to the Sponsor pursuant to which the Company may borrow up to $1,500,000 in cash from time to time to fund working capital requirements, including with respect to the funding of Monthly Extension Options, and which may be treated, at the Sponsor’s election, as a Working Capital Loan. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $0.75 per warrant. The option (“Working Capital Loan Option”) to convert the working capital loans into warrants qualifies as an embedded derivative under ASC 815 and is required to be recognized at fair value with subsequent changes in fair value recognized in Company’s statements of operations each reporting period until the loan is repaid or converted. As of September 30, 2023 and December 31, 2022, the fair value of the Working Capital Loan Option was $0 and the Working Capital Loan is held at cost of $215,000 and $0 respectively, as reflected on the Company’s balance sheet included herein under the caption ‘Convertible Note Payable- related party’.	Note 5 — Related Party Transactions Founder Shares In February 2021, our Sponsor paid an aggregate purchase price of $25,000, or approximately $0.009 per share, in consideration of 2,156,250 shares of Common Stock to cover certain expenses of the Company (the “Founder Shares”). In June 2021, we effected a 1.3333 -for-1 -allotment -allotment The Sponsor agreed that it will not transfer, assign or sell any Founder Shares until (1) with respect to 50% of the shares, the earlier of six months after the date of the consummation of our Business Combination and the date on which the closing price of the Company’s Common Stock exceeds $12.50 per share (as adjusted for share splits, share capitalizations, reorganizations and recapitalizations) for any 20 trading days within any 30 -trading Related Party Loans On January 25, 2021, the Company issued an unsecured promissory note to the Sponsor (the “Promissory Note”), pursuant to which the Company borrowed up to an aggregate principal amount of $300,000. The Promissory Note was non -interest In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company may repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $0.75 per warrant. The warrants would be identical to the Private Placement Warrants. As of December 31, 2022 and 2021, there were no Working Capital Loans outstanding. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. Support Services During the year, The Company paid the Sponsor $41,625 towards administrative and shared personnel support services.
VASO CORPORATION [Member]
Related Party Transactions [Line Items]
Related Party Transactions	NOTE M — RELATED-PARTY TRANSACTIONS The Company uses the equity method to account for its interest in EECP Global as it has the ability to exercise significant influence over the entity and reports its share of EECP Global operations in Other Income (Expense) on its condensed consolidated statements of operations. For the three months ended September 30, 2023 and 2022, the Company’s share of EECP Global’s earnings (loss) was approximately $24,000 and $(40,000), respectively, and for the nine months ended September 30, 2023 and 2022, the Company’s share of EECP Global’s loss was approximately $101,000 and $95,000, respectively, and included in Other (Expense) Income in its condensed consolidated statements of operations. At September 30, 2023 and December 31, 2022, the Company recorded a net receivable from related parties of approximately $814,000 and $403,000, respectively, on its condensed consolidated balance sheet for amounts due from EECP Global for fees and cost reimbursements net of amounts due to EECP Global for receivables collected on its behalf.	NOTE K — RELATED-PARTY TRANSACTIONS The Company recorded interest charges aggregating $0 and approximately $131,000 for the years ended December 31, 2022 and 2021, respectively, payable to MedTechnology Investments, LLC (“MedTech”) pursuant to its promissory notes (“Notes”). The MedTech Notes were used in 2015 to partially fund the purchase of NetWolves. $2,300,000 of the $4,800,000 provided by MedTech was provided by directors of the Company, or by family members. The Notes were fully repaid in December 2021. David Lieberman, a practicing attorney in the State of New York, serves as Vice Chairman of the Board of Directors. Until July 2022, he was a senior partner at the law firm of Beckman Lieberman and Associates, LLP, which performed certain legal services for the Company. Fees of approximately $95,000 and $190,000 were billed by the firm for the years ended December 31, 2022 and 2021, respectively, at which dates no amounts were outstanding.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Commitments and Contingencies [Line Items]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants issued upon conversion of Working Capital Loans (and any shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) are entitled to registration rights pursuant to an agreement entered into in connection with the Company’s Initial Public Offering requiring the Company to register such securities for resale. The holders of a majority of these securities are entitled to make up to three demands, except short form demands, that the Company register such securities. In addition, the holders have certain “piggy -back Underwriting Agreement The Company granted the underwriters a 45 -day -allotments -day The underwriters were paid a cash underwriting discount of $0.20 per Unit, or $2,000,000 in the aggregate at the closing of the Initial Public Offering. In addition, the underwriters are entitled to a deferred underwriting commissions of $0.35 per Unit, or $3,500,000 from the closing of the Initial Public Offering. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely if the Company completes a Business Combination, subject to the terms of the underwriting agreement. Excise tax payable: The Company held a Special Meeting of shareholders on December 22, 2022, at which holders of 8,980,535 shares of Common Stock of the Company exercised their right to redeem their shares for cash at an approximate redemption price of $10.24 per share, resulting in an aggregate payment due to such redeeming holders of approximately $92,009,330 (the “December 2022 Redemptions”). On December 22, 2022, the Company issued a withdrawal instruction to the trustee of our Trust Account to redeem such aggregate amount in full in connection with the payment to such redeeming holders. However, the Company was informed by the trustee of our Trust Account that as of December 31, 2022, only $57,810,572 had been withdrawn in connection with such payments, and that the balance of $34,198,758 had been withdrawn and paid to the balance of the redeeming shareholders in January 2023. Additionally, at the Special Meeting of shareholders held on July 12, 2023, the Company has been advised that holders of 381,144 shares of Common Stock of the Company exercised their right to redeem their shares for cash at an approximate price of $10.50 per share, for an aggregate payment of approximately $4,002,722. The Company has recorded excise tax liability of $40,027 in connection with such redemption. As a result, and in connection with a potential excise tax on share repurchases imposed by the IR Act, we have recorded a liability entitled “Common stock redemption payable” on our condensed balance sheets as of December 31, 2022 (and a zero -in -in	Note 6 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants issued upon conversion of Working Capital Loans (and any shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of working capital loans) are entitled to registration rights pursuant to an agreement entered into in connection with the Company’s Initial Public Offering requiring the Company to register such securities for resale. The holders of a majority of these securities are entitled to make up to three demands, except short form demands, that the Company register such securities. In addition, the holders have certain “piggy -back Underwriting Agreement The Company granted the underwriters a 45 -day -allotments -day The underwriters were paid a cash underwriting discount of $0.20 per Unit, or $2,000,000 in the aggregate at the closing of the Initial Public Offering. In addition, the underwriters are entitled to a deferred underwriting commissions of $0.35 per Unit, or $3,500,000 from the closing of the Initial Public Offering. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely if the Company completes a Business Combination, subject to the terms of the underwriting agreement.
VASO CORPORATION [Member]
Commitments and Contingencies [Line Items]
Commitments and Contingencies	NOTE N — COMMITMENTS AND CONTINGENCIES Litigation The Company is currently, and has been in the past, a party to various legal proceedings, primarily employee related matters, incident to its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is unlikely to have a material adverse effect on the business or consolidated financial condition of the Company. Sales representation agreement In October 2021, the Company concluded an amendment of the GEHC Agreement with GEHC, originally signed on May 19, 2010 and previously extended in 2012, 2015 and 2017. The amendment extended the term of the original agreement, which began on July 1, 2010, through December 31, 2026, subject to early termination by GEHC without cause with certain conditions. Under the agreement, VasoHealthcare is the exclusive representative for the sale of select GEHC diagnostic imaging products to specific market accounts in the 48 contiguous states of the United States and the District of Columbia. The circumstances under which early termination of the agreement may occur with cause include: not materially achieving certain sales goals, not maintaining a minimum number of sales representatives, and not meeting various legal and GEHC policy requirements. Employment Agreements On May 10, 2019, the Company modified its Employment Agreement with its President and Chief Executive Officer, Dr. Jun Ma, to provide for a five -year -term On December 31, 2022, the Company executed an Employment Agreement with the President of its VasoHealthcare subsidiary, Ms. Jane Moen, to provide for a twenty -seven -term	NOTE R — COMMITMENTS AND CONTINGENCIES Sales representation agreement In October 2021, the Company concluded an amendment of the GEHC Agreement with GEHC, originally signed on May 19, 2010 and previously extended in 2012, 2015 and 2017. The amendment extended the term of the original agreement, which began on July 1, 2010, through December 31, 2026, subject to early termination by GEHC without cause with certain conditions. Under the agreement, VasoHealthcare is the exclusive representative for the sale of select GEHC diagnostic imaging products to specific market accounts in the 48 contiguous states of the United States and the District of Columbia. The circumstances under which early termination of the agreement may occur with cause include: not materially achieving certain sales goals, not maintaining a minimum number of sales representatives, and not meeting various legal and GEHC policy requirements. The Company met all the contractual conditions in 2022. Employment Agreements On May 10, 2019, the Company modified its Employment Agreement with its President and Chief Executive Officer, Dr. Jun Ma, to provide for a five -year -term On December 31, 2022, the Company executed an Employment Agreement with the President of its VasoHealthcare subsidiary, Ms. Jane Moen, to provide for a twenty -seven -term Licensing and Support Service Agreement In December 2020, NetWolves extended the licensing and support service agreement of its billing system for an additional three years, to expire December 2023. The agreement provides for monthly recurring charges based on a percentage of billed revenues using these services, which charges aggregated approximately $339,000 and $343,000 for the years ended December 31, 2022 and 2021, respectively. Litigation The Company is currently, and has been in the past, a party to various routine legal proceedings, primarily employee related matters, incident to the ordinary course of business. The Company believes that the outcome of all such pending legal proceedings in the aggregate is unlikely to have a material adverse effect on the business or consolidated financial condition of the Company. Foreign operations During the years ended December 31, 2022 and 2021, the Company had and continues to have operations in China. Operating transactions in China are denominated in the Chinese currency called RMB or CNY, which is not freely convertible into foreign currencies. Operating internationally involves additional risks relating to such things as currency exchange rates, different legal and regulatory environments, political, economic risks relating to the stability or predictability of foreign governments, differences in the manner in which different cultures do business, difficulties in staffing and managing foreign operations, differences in financial reporting, operating difficulties, and other factors. Commercial law is still developing in China and there are limited legal precedents to follow in commercial transactions. There are many tax jurisdictions, each of which may have changing tax laws. Applicable taxes include value added taxes (“VAT”), Enterprise Income Tax, and social (payroll) taxes. Regulations are often unclear. Tax declarations (reports) are subject to review and taxing authorities may impose fines, penalties and interest. These facts create risks in China.

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Stockholders’ Deficit [Line Items]
Stockholders’ Deficit	Note 7 — Stockholders’ Deficit Common Stock — The Company is authorized to issue 100,000,000 Preferred Stock — The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of September 30, 2023 and December 31, 2022, there were no Public Warrants — Public Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants will become exercisable on the later of (a) 30 one five Securities Act with respect to the shares underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue shares upon exercise of a warrant unless shares issuable upon such warrant exercise have been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, the Company will use its best efforts to file with the SEC a registration statement covering the shares issuable upon exercise of the warrants, to cause such registration statement to become effective and to maintain a current prospectus relating to those shares until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the shares issuable upon exercise of the warrants is not effective by the 60 th Once the warrants become exercisable, the Company may redeem the Public Warrants: • • • • • 30-trading day period commencing once the warrants become exercisable and ending three business days before the Company sends the notice of redemption to the warrant holders. If and when the warrants become redeemable by the Company, the Company may not exercise its redemption right if the issuance of shares of Common Stock upon exercise of the warrants is not exempt from registration or qualification under applicable state blue sky laws or the Company is unable to effect such registration or qualification. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuance of Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. As of September 30, 2023 and December 31, 2022, there were 10,000,000 of Public Warrants outstanding.	Note 7 — Stockholders’ Deficit Common Stock On December 22, 2022, the Company held a special meeting of shareholders at which holders of 8,980,535 shares of Common Stock of the Company exercised their right to redeem their shares for cash at an approximate redemption price of $10.24 per share, or an aggregate payment of approximately $92,009,330. As of December 31, 2022, $57,810,572 was withdrawn from the Company’s trust account in connection with the payments of such redemption amounts, and the balance of $34,198,758 has been presented as a current liability entitled Common stock redemption payable in the Balance Sheet. With the remainder of such payments being withdrawn promptly thereafter such that the balance of the trust account as of December 31, 2022 was $10,578,661. Preferred Stock no Public Warrants one five th Once the warrants become exercisable, the Company may redeem the Public Warrants: • • • • • -trading If and when the warrants become redeemable by the Company, the Company may not exercise its redemption right if the issuance of shares of Common Stock upon exercise of the warrants is not exempt from registration or qualification under applicable state blue sky laws or the Company is unable to effect such registration or qualification. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuance of Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. As of December 31, 2022 and December 31, 2021, there were 10,000,000 of Public Warrants outstanding.
VASO CORPORATION [Member]
Stockholders’ Deficit [Line Items]
Stockholders’ Deficit		NOTE O — STOCKHOLDERS’ EQUITY Chinese subsidiaries dividends and statutory reserves The payment of dividends by entities organized in China is subject to limitations. In particular, regulations in China currently permit payment of dividends only out of accumulated profits as determined in accordance with People’s Republic of China (“PRC”) accounting standards and regulations. Based on PRC accounting standards, our Chinese subsidiaries are also required to set aside at least 10% of after -tax -tax

Warrant Liabilities

Warrant Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Warrant Liabilities [Abstract]
Warrant Liabilities	Note 8 — Warrant Liabilities Private Placement Warrants — The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the shares of Common Stock issuable upon the exercise of the Private Placement Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants are exercisable for cash or on a cashless basis, at the holder’s option, and be non -redeemable The exercise price and number of shares of Common Stock issuable on exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or our recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of shares of Common Stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if the Company issues additional shares of Common Stock or equity -linked -linked As of September 30, 2023 and December 31, 2022, there were 7,133,333 of Private Placement Warrants outstanding.	Note 8 — Warrant Liabilities Private Warrants — The Private Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Warrants and the shares of Common Stock issuable upon the exercise of the Private Warrants are not transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable for cash or on a cashless basis, at the holder’s option, and be non -redeemable The exercise price and number of shares of Common Stock issuable on exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or our recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of shares of Common Stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if the Company issues additional shares of Common Stock or equity -linked -linked As of December 31, 2022 there were 7,133,333 of private warrants outstanding.

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 9 — Fair Value Measurements The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. At September 30, 2023 and December 31, 2022, the assets held in the Trust Account were held in a mutual fund invested in U.S. Treasury Securities. All of the Company’s investments held in the Trust Account are classified as trading securities. The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis at September 30, 2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2023 Level Quoted Prices Significant Significant Marketable Securities 1 $ 6,860,609 — — Warrant Liability-Private Placement Warrants 3 — — $ 428,000 December 31, 2022 Level Quoted Prices Significant Significant Marketable Securities 1 $ 44,688,320 — — Warrant Liability-Private Placement Warrants 3 — — $ 356,666 The Company utilizes a Monte Carlo simulation model to value the warrants at each reporting period, with changes in fair value recognized in the statement of operations. The estimated fair value of the warrant liability is determined using Level 3 inputs. Inherent in a Monte Carlo pricing model are assumptions related to expected share -price -free -free -coupon The following table provides quantitative information regarding Level 3 fair value measurements at September 30, 2023 and December 31, 2022. September 30, December 31, Stock Price $ 10.73 $ 10.22 Exercise Price $ 11.50 $ 11.50 Term (years) 1.32 2.91 Volatility 1.2 % 0.20 % Risk Free Rate 5.32 % 4.24 % Dividend Yield 0.00 % 0.00 % The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of December 31, 2022 $ 356,666 Change in fair value 71,334 Fair value as of March 31, 2023 428,000 Change in fair value (142,667 ) Fair value as of June 30, 2023 $ 285,533 Change in fair value 142,667 Fair value as of September 30, 2023 $ 428,000	Note 9 — Fair Value Measurements The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. At December 31, 2022, the assets held in the Trust Account were held in a mutual fund invested in U.S Treasury Securities. All of the Company’s investments held in the Trust Account are classified as trading securities. The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis at December 31, 2022 and 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. December 31, 2022 Level Quoted Prices in Significant Significant Assets: Marketable Securities 1 $ 44,688,320 — — Warrant Liability-Private Placement Warrants 3 — — $ 356,666 December 31, 2021 Level Quoted Prices in Significant Significant Assets: Marketable Securities 1 $ 101,501,875 — — Warrant Liability-Private Placement Warrants 3 — — $ 2,354,000 The Company utilizes a Monte Carlo simulation model to value the warrants at each reporting period, with changes in fair value recognized in the statement of operations. The estimated fair value of the warrant liability is determined using Level 3 inputs. Inherent in a Monte Carlo pricing model are assumptions related to expected share -price -free -free -coupon The following table provides quantitative information regarding Level 3 fair value measurements on at December 31, 2022. December 31, 2022 December 31, 2021 Stock Price $ 10.22 $ 9.87 Exercise Price $ 11.5 $ 11.5 Term (years) 2.91 6 Volatility 0.2 % 8 % Risk Free Rate 4.24 % 1.35 % Dividend Yield 0 % 0 % The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of October 19, 2021 (IPO) $ 9,986,666 Change in fair value (7,632,666 ) Fair value as of December 31, 2021 2,354,000 Change in fair value (1,997,334 ) Fair value as of December 31, 2022 $ 356,666

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Line Items]
Income Taxes	Note 10 — Income Taxes The total provision (benefit) for income taxes is comprised of the following: Federal December 31, December 31, Current $ 216,203 $ — Deferred (246,333 ) (62,014 ) State and Local Current — — Deferred — — Change in valuation allowance 246,333 62,014 Income tax provision $ 216,203 $ — Deferred tax assets and liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities, using enacted tax rates in effect for the year in which the differences are expected to reverse. The net deferred tax assets and liabilities in the accompanying balance sheets included the following components: December 31, December 31, Deferred tax assets Start-up costs $ 308,347 $ 38,019 Unrealized gain/loss — — Net operating loss — 23,995 Total deferred tax asset (liability) 308,347 62,014 Valuation allowance (308,347 ) (62,014 ) Deferred tax asset (liability) net of allowance $ — $ — The Company’s federal net operating loss carryforward as of December 31, 2022 and 2021 amounted to $0 and $112,387 and will be carried forward indefinitely. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, Management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. At the year ended December 31, 2022 and December 31, 2021, the change in valuation allowance was $246,333 and $62,014 respectively. A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (approximate) is as follows: December 31, December 31, Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit 0.00 % 0.00 % Change in fair value of warrants (22.80 )% (22.00 )% Warrant issuance costs 0.00 % 0.20 % Valuation allowance 13.39 % 0.80 % Income tax provision expense (benefit) 11.59 % (0.00 )% The tax provision differs from the statutory rate of 21% due to the change in fair value of warrants and the valuation allowance against deferred tax assets.
VASO CORPORATION [Member]
Income Taxes [Line Items]
Income Taxes	NOTE Q — INCOME TAXES The following is a geographical breakdown of income before the provision for income taxes: (in thousands) Year ended December 31, 2022 2021 Domestic $ 6,823 $ 5,720 Foreign 307 531 Income before provision for income taxes $ 7,130 $ 6,251 The provision for income taxes consisted of the following: (in thousands) Year ended December 31, 2022 2021 Current provision Federal $ — $ — State 36 47 Foreign 9 52 Total current provision 45 99 Deferred provision (benefit) Federal (3,724 ) 41 State (1,064 ) 11 Foreign — — Total deferred provision (benefit) (4,788 ) 52 Total income tax provision (benefit) $ (4,743 ) $ 151 Effective income tax rate 66.52 % 2.42 % The income tax benefit of $4,743,000 for the year ended December 31, 2022 was due to the partial release of deferred tax asset valuation allowance, offset by $36,000 in state income taxes and $9,000 in foreign taxes. The income tax provision of $151,000 for the year ended December 31, 2021 was due to $52,000 in foreign taxes, $47,000 in state income taxes and a $52,000 reduction in deferred tax assets. The following is a reconciliation of the effective income tax rate to the federal statutory rate: For the year ended December 31, December 31, % % Federal statutory rate 21.00 21.00 State income taxes 6.13 2.70 Change in valuation allowance relating to operations (87.30 ) (21.32 ) Foreign tax rate differential (0.78 ) (0.84 ) R&D credit 0.54 (0.08 ) PPP Loan forgiveness — (11.87 ) Nondeductible expenses 0.20 0.06 Other (6.31 ) 12.77 (66.52 ) 2.42 The effective tax rate decreased mainly due to the impact of the partial release of the deferred tax asset valuation allowance and partially offset by impact of PPP loan forgiveness in 2021. As of December 31, 2022, the recorded deferred tax assets were $12,006,000, reflecting a decrease of $1,099,000 during the year ended December 31, 2022, which was offset by a valuation allowance of $4,543,000, reflecting a decrease of $6,226,000. The components of our deferred tax assets and liabilities are summarized as follows: (in thousands) December 31, December 31, Deferred Tax Assets: Net operating loss carryforwards $ 8,367 $ 10,015 Amortization 328 343 Stock-based compensation 7 5 Allowance for doubtful accounts 99 125 Reserve for slow moving inventory 46 47 Tax credits 416 454 Expense accruals 908 786 Deferred revenue 1,835 1,330 Total gross deferred taxes 12,006 13,105 Valuation allowance (4,543 ) (10,769 ) Net deferred tax assets 7,463 2,336 Deferred Tax Liabilities: Deferred commissions (464 ) (325 ) Goodwill (1,962 ) (1,703 ) Depreciation (30 ) (89 ) Total deferred tax liabilities (2,456 ) (2,117 ) Total deferred tax assets (liabilities) 5,007 219 Recorded as: Non-current deferred tax assets 5,007 219 Non-current deferred tax liabilities — — Total deferred tax assets (liabilities) $ 5,007 $ 219 The activity in the valuation allowance is set forth below: (in thousands) 2022 2021 Valuation allowance, January 1, $ 10,769 $ 12,145 Partial release of allowance (4,840 ) — Change in valuation allowance (1,386 ) (1,376 ) Valuation allowance, December 31, $ 4,543 $ 10,769 At December 31, 2022, the Company had net operating loss carryforwards for federal and state income tax purposes of approximately $24 million expiring at various dates from 2022 through 2037 and approximately $7 million with no expiration date. Under current tax law, the utilization of tax attributes will be restricted if an ownership change, as defined, were to occur. Section 382 of the Internal Revenue Code provides, in general, that if an “ownership change” occurs with respect to a corporation with net operating and other loss carryforwards, such carryforwards will be available to offset taxable income in each taxable year after the ownership change only up to the “Section 382 Limitation” for each year (generally, the product of the fair market value of the corporation’s stock at the time of the ownership change, with certain adjustments, and a specified long -term -exempt

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued and has determined that there have been no events that have occurred that would require adjustments to the disclosures of the financial statements. On October 16, 2023, the Company notified the trustee of the Company’s Trust Account that it was exercising a Monthly Extension Option, extending the time available to the Company to consummate a Business Combination, from October 19, 2023 to November 19, 2023, pursuant to and in accordance with the terms of the Company’s Fourth Amended and Restated Certificate of Incorporation and the Company’s Trust Agreement. The Fourth Extension is the fourth of up to six (6) one -month Pursuant to the terms of the Company’s Certificate of Incorporation and Trust Agreement, on October 19, 2023, with respect to the exercise of the Fourth Extension, the Company deposited $31,916 into the Company’s Trust Account in connection with the exercise of the Fourth Extension. Such deposit with respect to the Fourth Extension was made using funds held outside of the Company’s Trust Account and available to the Company to fund working capital requirements. As of October 20, 2023 (and, for the avoidance of doubt, inclusive of the deposit of $31,916 into the Trust Account in connection with the exercise of the Fourth Extension as described above), the Trust Account held approximately $6,892,525.	Note 11 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued and has determined that subject to the below, there have been no events that have occurred that would require adjustments to the disclosures of the financial statements. In order to mitigate the current uncertainty surrounding the implementation of the Inflation Reduction Act of 2022, the Company has decided that in the event that the Proposals are approved and implemented as described in the Definitive Proxy Statement, funds in trust, including any interest thereon, will not be used to pay for any excise tax liabilities with respect to any future redemptions that occur after December 31, 2022, and prior to or in connection with a Business Combination or liquidation of the Company and which result from the implementation of the Inflation Reduction Act of 2022. On January 13, 2023, the Company, notified Continental Stock Transfer & Trust Company (the “Trustee”), the trustee of the Company’s trust account (the “Trust Account”), that it was extending (an “Extension”) the time available to the Company to consummate its initial business combination, from January 19, 2023 to February 19, 2023 (the “First Extension”), pursuant to and in accordance with the terms of the Company’s Third Amended and Restated Certificate of Incorporation (the “Certificate of Incorporation”) and the Company’s Amended and Restated Investment Management Trust Agreement (the “Trust Agreement”) the Company deposited $50,973.25 into the Company’s Trust Account. On March 14, 2023, the Company notified the Trustee of the Trust Account, of an Extension of the time available to the Company to consummate its Business Combination, from March 19, 2023 to April 19, 2023, pursuant to and in accordance with the terms of the Third Amended Certificate of Incorporation and the Investment Management Trust Agreement the Company deposited $50,973.25 into the Company’s Trust Account. On April 14, 2023, the Company notified the Trustee of the Trust Account, of an Extension of the time available to the Company to consummate its Business Combination, from April 19, 2023 to May 19, 2023, pursuant to and in accordance with the terms of the Third Amended Certificate of Incorporation and the Investment Management Trust Agreement the Company deposited $50,973.25 into the Company’s Trust Account. As of April 18, 2023 (and, for the avoidance of doubt, inclusive of the deposits into the Trust Account in connection with the exercise of the Extensions), the Trust Account held approximately $10,828,307.47. On January 18, 2023, the Company and Achari Sponsor Holdings I LLC (the “Sponsor”) separately entered into a loan agreement whereby the Company issued a promissory note (the “Promissory Note”) to the Sponsor pursuant to which the Company may borrow up to $1,500,000 in cash from time to time to fund working capital requirements, including with respect to the funding of Extensions. The Promissory Note is currently undrawn and no amounts are outstanding under such Promissory Note. [On January On February 24, 2023, we received a letter from the Nasdaq indicating that the Company was not in compliance with Listing Rule 5450(b)(2)(C), requiring a “Market Value” of “Publicly Held Shares” of at least $15 million. The letter states that the Company has 180 calendar days to regain compliance with Listing Rule 5450(b)(2)(C), or until August 23, 2023. If at any time during this compliance period the Company’s “Market Value” of “Publicly Held Shares” closes at $15,000,000 or more for a minimum of ten consecutive business days, Nasdaq will provide the Company with a written confirmation of compliance, and this matter will be closed. Alternatively, the Company is reviewing all alternatives, including applying to transfer the Company’s securities to The Nasdaq Capital Market. On March 23, 2023, we received a letter from the Nasdaq notifying the Company that, for the 30 consecutive trading days prior to the date of the letter, the Company’s common stock had traded at a value below the minimum $50,000,000 “Market Value of Listed Securities” (“MVLS”) requirement set forth in Listing Rule 5450(b)(2)(A), which is required for continued listing of the Company’s common stock on Nasdaq. In accordance with Listing Rule 5810(c)(3)(C), the Company has 180 calendar days, or until September 19, 2023, to regain compliance. The letter notes that to regain compliance, the Company’s common stock must trade at or above a level such that the Company’s MVLS closes at or above $50,000,000 for a minimum of ten consecutive business days during the compliance period, which ends September 19, 2023. The letter further notes that if the Company is unable to satisfy the MVLS requirement prior to such date, the Company may be eligible to transfer the listing of its securities to The Nasdaq Capital Market (provided that it then satisfies the requirements for continued listing on that market). If the Company does not regain compliance by September 19, 2023, Nasdaq staff will provide written notice to the Company that its securities are subject to delisting. At that time, the Company may appeal any such delisting determination to a hearings panel. The Company intends to actively monitor the Company’s MVLS between now and September 19, 2023, and may, if appropriate, evaluate available options to resolve the deficiency and regain compliance with the MVLS requirement. While the Company is exercising diligent efforts to maintain the listing of its securities on Nasdaq, there can be no assurance that the Company will be able to regain or maintain compliance with Nasdaq listing standards.]

Segment Reporting

Segment Reporting	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Segment Reporting [Line Items]
Segment Reporting	NOTE D — SEGMENT REPORTING AND CONCENTRATIONS Vaso Corporation principally operates in three distinct business segments in the healthcare and information technology industries. We manage and evaluate our operations, and report our financial results, through these three reportable segments. • -owned • -owned • -owned The chief operating decision maker is the Company’s Chief Executive Officer, who, in conjunction with upper management, evaluates segment performance based on operating income and adjusted EBITDA (net income (loss), plus interest expense (income), net; tax expense; depreciation and amortization; and non -cash -based segments, such as audit, legal, director fees, investor relations, and others, as well as certain assets — primarily cash balances — are reported in the Corporate entity below. There are no intersegment revenues. Summary financial information for the segments is set forth below: (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Revenues from external customers IT $ 9,867 $ 9,836 $ 30,576 $ 29,858 Professional sales service 8,837 9,237 26,401 24,424 Equipment 745 760 2,130 1,789 Total revenues $ 19,449 $ 19,833 $ 59,107 $ 56,071 Gross Profit IT $ 4,274 $ 4,095 $ 13,455 $ 11,906 Professional sales service 7,201 7,707 21,480 19,974 Equipment 568 572 1,605 1,380 Total gross profit $ 12,043 $ 12,374 $ 36,540 $ 33,260 Operating income (loss) IT $ (187 ) $ (474 ) $ (133 ) $ (1,531 ) Professional sales service 1,648 2,981 4,784 5,752 Equipment (83 ) 24 (214 ) (132 ) Corporate (471 ) (265 ) (1,212 ) (835 ) Total operating income $ 907 $ 2,266 $ 3,225 $ 3,254 Depreciation and amortization IT $ 196 $ 263 $ 678 $ 1,367 Professional sales service 21 10 62 32 Equipment 8 45 22 177 Corporate — — — — Total depreciation and amortization $ 225 $ 318 $ 762 $ 1,576 Capital expenditures IT $ 71 $ 86 $ 293 $ 383 Professional sales service 23 — 75 40 Equipment 82 2 168 23 Corporate — — — 1 Total cash capital expenditures $ 176 $ 88 $ 536 $ 447 (in thousands) September 30, December 31, Identifiable Assets IT $ 22,334 $ 22,201 Professional sales service 15,088 20,674 Equipment 6,725 6,957 Corporate 28,891 21,813 Total assets $ 73,038 $ 71,645 GE Healthcare accounted for 45% and 47% of revenue for the three months ended September 30, 2023 and 2022, respectively, and 45% and 44% of revenue for the nine months ended September 30, 2023 and 2022, respectively. GE Healthcare also accounted for $6.9 million or 83%, and $11.8 million or 81%, of accounts and other receivables at September 30, 2023 and December 31, 2022, respectively. No other customer accounted for 10% or more of revenue.	NOTE C — SEGMENT REPORTING The Company views its business in three segments — the IT segment, the professional sales service segment, and the equipment segment. The IT segment includes the operations of NetWolves and VasoHealthcare IT Corp. The professional sales service segment operates through the VasoHealthcare subsidiary and is currently engaged solely in the fulfillment of the Company’s responsibilities under our agreement with GEHC. The equipment segment is engaged in designing, manufacturing, marketing and supporting of proprietary medical devices and software, as well as managing the domestic business of EECP ® The chief operating decision maker is the Company’s Chief Executive Officer, who, in conjunction with upper management, evaluates segment performance based on operating income and Adjusted EBITDA (earnings before interest, taxes, depreciation and amortization — defined as net (loss) income, plus net interest expense (income), tax expense, depreciation and amortization, and non -cash -based functions such as finance and human resources are centralized and related expenses allocated to each segment. Other costs not directly attributable to operating segments, such as audit, legal, director fees, investor relations, and others, as well as certain assets — primarily cash balances — are reported in the Corporate entity below. There are no intersegment revenues. Summary financial information for the segments is set forth below: (in thousands) Year ended December 31, 2022 2021 Revenues from external customers IT $ 40,100 $ 42,916 Professional sales service 37,344 29,441 Equipment 2,573 3,222 Total revenues $ 80,017 $ 75,579 Gross Profit IT $ 16,229 $ 16,674 Professional sales service 30,288 23,906 Equipment 1,964 2,553 Total gross profit $ 48,481 $ 43,133 Operating income (loss) IT $ (1,620 ) $ (2,062 ) Professional sales service 10,099 5,918 Equipment (180 ) 32 Corporate (1,266 ) (1,069 ) Total operating income $ 7,033 $ 2,819 Depreciation and amortization IT $ 1,692 $ 3,394 Professional sales service 33 153 Equipment 198 293 Corporate — — Total depreciation and amortization $ 1,923 $ 3,840 Capital expenditures IT $ 406 $ 334 Professional sales service 125 41 Equipment 34 37 Corporate 1 3 Total cash capital expenditures $ 566 $ 415 December 31, December 31, Identifiable Assets IT $ 22,201 $ 23,144 Professional sales service 21,684 18,718 Equipment 6,957 7,144 Corporate 21,813 3,355 Total assets $ 72,655 $ 52,361 For the years ended December 31, 2022 and 2021, GEHC accounted for 47% and 39% of revenue, respectively. Also, GEHC accounted for $12.8 million, or 83%, and $12.3 million, or 80%, of accounts and other receivables at December 31, 2022 and 2021, respectively. Our revenues were derived from the following geographic areas: (in thousands) Year ended December 31, 2022 2021 Domestic (United States) $ 77,785 $ 72,681 Non-domestic (foreign) 2,232 2,898 $ 80,017 $ 75,579

Accounts and Other Receivables

Accounts and Other Receivables Net	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Accounts and Other Receivables Net [Line Items]
ACCOUNTS AND OTHER RECEIVABLES	NOTE G — ACCOUNTS AND OTHER RECEIVABLES, NET The following table presents information regarding the Company’s accounts and other receivables as of September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Trade receivables $ 12,788 $ 21,461 Unbilled receivables 3,050 — Allowance for credit losses and commission adjustments (7,483 ) (6,947 ) Accounts and other receivables, net $ 8,355 $ 14,514 Contract receivables under Topic 606 consist of trade receivables and unbilled receivables. Trade receivables include amounts due for shipped products and services rendered. Unbilled receivables represent variable consideration recognized in accordance with Topic 606 but not yet billable. Amounts recorded — billed and unbilled — under the GEHC Agreement are subject to adjustment in subsequent periods should the underlying sales order amount, upon which the receivable is based, change. Allowance for doubtful accounts and commission adjustments include estimated losses resulting from the inability of our customers to make required payments, and adjustments arising from subsequent changes in sales order amounts that may reduce the amount the Company will ultimately receive under the GEHC Agreement.	NOTE D — ACCOUNTS AND OTHER RECEIVABLES The following table presents information regarding the Company’s accounts and other receivables as of December 31, 2022 and 2021: (in thousands) December 31, December 31, Trade receivables $ 22,471 $ 21,197 Allowance for doubtful accounts and commission adjustments (6,947 ) (5,804 ) Accounts and other receivables, net $ 15,524 $ 15,393 Trade receivables include amounts due for shipped products and services rendered. Amounts currently due under the GEHC Agreement are subject to adjustment in subsequent periods should the underlying sales order amount, upon which the receivable is based, change. Allowance for doubtful accounts and commission adjustments include estimated losses resulting from the inability of our customers to make required payments, and adjustments arising from estimated future changes in sales order amounts that may reduce the amount the Company will ultimately receive under the GEHC Agreement.

Inventories, Net

Inventories, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Inventories, Net [Line Items]
INVENTORIES, NET	NOTE H — INVENTORIES, NET Inventories, net of reserves, consist of the following: (in thousands) September 30, December 31, Raw materials $ 731 $ 751 Work in process 35 6 Finished goods 630 716 $ 1,396 $ 1,473 The Company maintained reserves for slow moving inventories of $164,000 and $163,000 at September 30, 2023 and December 31, 2022, respectively.	NOTE E — INVENTORIES Inventories, net of reserves, consisted of the following: (in thousands) December 31, December 31, Raw materials $ 751 $ 744 Work in process 6 4 Finished goods 716 399 $ 1,473 $ 1,147 At December 31, 2022 and 2021, the Company maintained reserves for slow moving inventories of $163,000 and $165,000, respectively.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Property and Equipment [Line Items]
PROPERTY AND EQUIPMENT	NOTE F — PROPERTY AND EQUIPMENT Property and equipment is summarized as follows: (in thousands) December 31, December 31, Office, laboratory and other equipment $ 1,928 $ 1,940 Equipment furnished for customer or clinical uses 7,981 9,359 Right of use assets – finance leases 1,119 1,286 Furniture and fixtures 99 99 11,127 12,684 Less: accumulated depreciation and amortization (9,787 ) (10,512 ) Property and equipment, net $ 1,340 $ 2,172 Accumulated amortization of right of use (“ROU”) assets under finance leases aggregated approximately $858,000 and $833,000 at December 31, 2022 and 2021, respectively. Depreciation expense amounted to approximately $1,372,000 and $1,868,000 for the years ended December 31, 2022 and 2021, respectively. Amortization of ROU assets under finance leases is included in depreciation expense.

Goodwill and Other Intangibles

Goodwill and Other Intangibles	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Goodwill and Other Intangibles [Line Items]
GOODWILL AND OTHER INTANGIBLES	NOTE I — GOODWILL AND OTHER INTANGIBLES Goodwill of $14,375,000 is allocated to the IT segment. The remaining $1,176,000 of goodwill is attributable to the FGE reporting unit within the Equipment segment. The NetWolves and FGE reporting units had negative carrying values at September 30, 2023 and December 31, 2022. The components of the change in goodwill are as follows: (in thousands) Nine months ended Year ended Beginning of period $ 15,614 $ 15,722 Foreign currency translation adjustment (63 ) (108 ) End of period $ 15,551 $ 15,614 The Company’s other intangible assets consist of capitalized customer -related (in thousands) September 30, 2023 December 31, 2022 Customer-related Costs $ 5,831 $ 5,831 Accumulated amortization (4,732 ) (4,557 ) 1,099 1,274 Patents and Technology Costs 1,894 1,894 Accumulated amortization (1,894 ) (1,894 ) — — Software Costs 2,468 2,362 Accumulated amortization (2,212 ) (2,125 ) 256 237 $ 1,355 $ 1,511 Patents and technology are amortized on a straight -line -related -related -line -line Amortization expense amounted to $81,000 and $136,000 for the three months ended September 30, 2023 and 2022, respectively and $261,000 and $451,000 for the nine months ended September 30, 2023 and 2022, respectively. Amortization of intangibles for the next five years is: Years ending December 31, (in thousands) Remainder of 2023 86 2024 295 2025 224 2026 169 2027 581 $ 1,355	NOTE G — GOODWILL AND OTHER INTANGIBLES Goodwill of $14,375,000 is attributable to the NetWolves reporting unit within the IT segment. The remaining $1,239,000 of goodwill is attributable to the FGE reporting unit within the Equipment segment. The NetWolves and FGE reporting units had negative net asset carrying amounts at December 31, 2022 and 2021. The changes in the carrying amount of goodwill are as follows: (in thousands) Year ended Year ended Beginning of period $ 15,722 $ 15,688 Foreign currency translation adjustment (108 ) 34 End of period $ 15,614 $ 15,722 The Company’s other intangible assets consist of capitalized customer -related (in thousands) December 31, December 31, Customer-related Costs $ 5,831 $ 5,831 Accumulated amortization (4,557 ) (4,279 ) 1,274 1,552 Patents and Technology Costs 1,894 1,894 Accumulated amortization (1,894 ) (1,754 ) — 140 Software Costs 2,362 3,459 Accumulated amortization (2,125 ) (3,110 ) 237 349 $ 1,511 $ 2,041 The Company owns, through our Chinese subsidiaries, thirty -seven -line -year -year -related -related -line -line Amortization expense amounted to approximately $551,000 and $1,972,000 for the years ended December 31, 2022 and 2021, respectively. Amortization of intangibles for the next five years is: (in thousands) Years ending December 31, 2023 343 2024 274 2025 203 2026 148 2027 543 $ 1,511

Other Assets

Other Assets	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Other Assets [Line Items]
OTHER ASSETS	NOTE J — OTHER ASSETS, NET Other assets, net consist of the following at September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Deferred commission expense – noncurrent $ 3,363 $ 3,864 Trade receivables – noncurrent 831 792 Other, net of allowance for loss on loan receivable of $412 at September 30, 2023 and December 31, 2022 58 70 $ 4,252 $ 4,726	NOTE H — OTHER ASSETS Other assets consist of the following: (in thousands) December 31, December 31, Deferred commission expense – noncurrent $ 3,864 $ 2,018 Trade receivables – noncurrent 792 368 Other, net of allowance for loss on loan receivable of $412 at December 31, 2022 and 2021 70 60 $ 4,726 $ 2,446

Deferred Revenue

Deferred Revenue	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Deferred Revenue [Line Items]
Deferred Revenue	NOTE L — DEFERRED REVENUE The changes in the Company’s deferred revenues are as follows: (in thousands) Three months ended September 30, Nine months ended September 30, 2023 2022 2023 2022 Deferred revenue at beginning of period $ 33,586 $ 27,096 $ 30,803 $ 24,965 Net additions: Deferred extended service contracts — — 2 — Deferred commission revenues 2,924 3,474 12,406 11,741 Recognized as revenue: Deferred extended service contracts (1 ) (1 ) (4 ) (4 ) Deferred commission revenues (3,269 ) (3,677 ) (9,967 ) (9,810 ) Deferred revenue at end of period 33,240 26,892 33,240 26,892 Less: current portion 18,535 17,525 18,535 17,525 Long-term deferred revenue at end of period $ 14,705 $ 9,367 $ 14,705 $ 9,367	NOTE I — DEFERRED REVENUE The changes in the Company’s deferred revenues are as follows: (in thousands) Year ended December 31, 2022 2021 Deferred revenue at beginning of period $ 24,965 $ 17,704 Net additions: Deferred extended service contracts 3 (1 ) Deferred commission revenues 19,666 17,080 Recognized as revenue: Deferred extended service contracts (4 ) (5 ) Deferred commission revenues (13,827 ) (9,813 ) Deferred revenue at end of period 30,803 24,965 Less: current portion 15,139 16,495 Long-term deferred revenue at end of period $ 15,664 $ 8,470

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Accrued Expenses and Other Liabilities [Line Items]
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE K — ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities consist of the following at September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Accrued compensation $ 1,473 $ 2,652 Accrued expenses – other 1,791 2,012 Order reduction liability 1,198 2,577 Other liabilities 1,891 1,650 $ 6,353 $ 8,891	NOTE J — ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities consist of the following: (in thousands) December 31, December 31, Accrued compensation $ 2,652 $ 2,397 Accrued expenses – other 2,012 1,799 Order reduction liability 2,577 1,518 Other liabilities 1,650 1,775 $ 8,891 $ 7,489

Notes Payable And Revolving Cre

Notes Payable And Revolving Credit Agreement	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Notes Payable And Revolving Credit Agreement [Line Items]
NOTES PAYABLE AND REVOLVING CREDIT AGREEMENT	NOTE L — NOTES PAYABLE AND REVOLVING CREDIT AGREEMENT Notes payable consist of the following: (in thousands) December 31, 2022 December 31, 2021 Notes payable 24 31 Less: current portion (9 ) (8 ) $ 15 $ 23 Notes payable consists of a vehicle loan. The note is secured by the vehicle, bears interest at 1.9% per annum and matures in August 2025. On December 30, 2022, the Company executed a $3.0 million revolving credit agreement with a lending institution. Advances under the agreement bear interest at Wall Street Journal Prime Rate and are secured by substantially all of the assets of the Company. The agreement expires August 31, 2023 and includes certain financial covenants. The Company was in compliance with such covenants at December 31, 2022, at which time no amounts had been drawn.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Leases [Line Items]
LEASES	NOTE M — LEASES The Company enters into finance leases, typically with terms of 3 to 5 7 -of-use Finance and operating lease liabilities consist of the following: (in thousands) December 31, 2022 December 31, 2021 Lease liabilities – current Finance leases $ 122 $ 222 Operating leases 745 562 $ 867 $ 784 Lease liabilities – net of current portion Finance leases $ 96 $ 218 Operating leases 823 352 $ 919 $ 570 A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the consolidated balance sheet at December 31, 2022 is set forth below: (in thousands) Years ending December 31, Finance Operating leases Total 2023 144 782 926 2024 83 554 637 2025 25 324 349 2026 — 71 71 Undiscounted lease payments 252 1,731 1,983 Amount representing interest (34 ) (163 ) (197 ) Discounted lease liabilities 218 1,568 1,786 Additional disclosures of lease data are set forth below: (in thousands) Year ended Year ended Lease costs: Finance lease costs: Amortization of right-of-use assets $ 154 $ 193 Interest on lease liabilities 44 45 198 238 Operating lease costs 878 792 Short-term lease costs 52 78 Total lease cost $ 1,128 $ 1,108 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 44 $ 45 Operating cash flows from operating leases 878 792 Financing cash flows from finance leases 222 199 $ 1,144 $ 1,036 December 31, December 31, Weighted-average remaining lease term – finance leases (months) 23 28 Weighted-average remaining lease term – operating leases (months) 30 25 Weighted-average discount rate – finance leases 14.2 % 13.1 % Weighted-average discount rate – operating leases 9.1 % 8.8 % The Company used the rate implicit in the lease, where known, or its incremental borrowing rate as the rate used to discount the future lease payments.

Equity in the Eecp Business

Equity in the Eecp Business	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Equity in the Eecp Business [Line Items]
EQUITY IN THE EECP BUSINESS	NOTE N — EQUITY IN THE EECP BUSINESS On May 20, 2020, the Company closed on the sale of 51% of the capital stock of its wholly -owned -Health -Tech -based -year The Company uses the equity method to account for its interest in EECP Global, as it has the ability to exercise significant influence over the entity, and reports its share of EECP Global operations in Other Income (Expense) on its consolidated statements of operations and comprehensive income. For the years ended December 31, 2022 and 2021, the Company’s share of EECP Global’s loss was approximately $154,000 and $73,000, respectively. At December 31, 2022 and 2021, the Company recorded Receivables due from related parties, net of approximately $403,000 and $46,000, respectively, on its consolidated balance sheets for amounts due from EECP Global for fees and cost reimbursements, net of receivables collected on its behalf due to EECP Global.

Option and Stock Issuance Plans

Option and Stock Issuance Plans	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Option and Stock Issuance Plans [Line Items]
OPTION AND STOCK ISSUANCE PLANS	NOTE P — OPTION AND STOCK ISSUANCE PLANS 2013 Stock Option and Stock Issuance Plan On October 30, 2013, the Board of Directors approved the 2013 Stock Plan (the “2013 Plan”) for officers, directors, employees and consultants of the Company. The stock issuable under the 2013 Plan shall be shares of the Company’s authorized but unissued or reacquired common stock. The maximum number of shares of common stock which may be issued under the 2013 Plan is 7,500,000 The 2013 Plan is comprised of two separate equity programs, the Options Grant Program, under which eligible persons may be granted options to purchase shares of common stock, and the Stock Issuance Program, under which eligible persons may be issued shares of common stock directly, either through the immediate purchase of such shares or as a bonus for services rendered to the Company. The 2013 Plan provides that the Board of Directors, or a committee of the Board of Directors, will administer it with full authority to determine the identity of the recipients of the options or shares and the number of options or shares. During the year ended December 31, 2022, 50,000 2016 Stock Option and Stock Issuance Plan On June 15, 2016, the Board of Directors (“Board”) approved the 2016 Stock Plan (the “2016 Plan”) for officers, directors, and senior employees of the Corporation or any subsidiary of the Corporation. The stock issuable under the 2016 Plan shall be shares of the Company’s authorized but unissued or reacquired common stock. The maximum number of shares of common stock that may be issued under the 2016 Plan is 7,500,000 The 2016 Plan consists of a Stock Issuance Program, under which eligible persons may, at the discretion of the Board, be issued shares of common stock directly, as a bonus for services rendered or to be rendered to the Corporation or any subsidiary of the Corporation. 1,000,000 2019 Stock Option and Stock Issuance Plan In May 2019, the Board of Directors (“Board”) approved the 2019 Stock Plan (the “2019 Plan”) for officers, directors, and senior employees of the Corporation or any subsidiary of the Corporation. The stock issuable under the 2019 Plan shall be shares of the Company’s authorized but unissued or reacquired common stock. The maximum number of shares of common stock that may be issued under the 2019 Plan is 15,000,000 The 2019 Plan consists of a Stock Issuance Program, under which eligible persons may, at the discretion of the Board, be issued shares of common stock directly, as a bonus for services rendered or to be rendered to the Corporation or any subsidiary of the Corporation. During the year ended December 31, 2022, no shares or options were granted under the 2019 Plan. The following table summarizes non -vested Shares Unvested Weighted Balance at December 31, 2020 11,005,580 4,391,666 $ 0.02 Authorized — — $ — Granted (90,000 ) 90,000 $ 0.05 Vested — (1,491,666 ) $ 0.02 Forfeited — — $ — Expired — — $ — Balance at December 31, 2021 10,915,580 2,990,000 $ 0.02 Authorized — — $ — Granted (1,050,000 ) 1,050,000 $ 0.11 Vested — (1,300,000 ) $ 0.02 Forfeited 90,000 (90,000 ) $ 0.05 Expired — — $ — Balance at December 31, 2022 9,955,580 2,650,000 $ 0.06 There were 53,558,455 remaining authorized shares of common stock after reserves for all stock option plans.

401(k) PLANS

401(k) PLANS	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
401(k) PLANS [Line Items]
401(k) PLANS	NOTE S — 401(k) PLANS The Company maintains a defined contribution plan to provide retirement benefits for its employees — the Vaso Corporation 401(k) Plan adopted in April 1997. As allowed under Section 401(k) of the Internal Revenue Code, the plan provides tax -deferred

Interim Statement Presentation

Interim Statement Presentation	9 Months Ended
	Sep. 30, 2023
VASO CORPORATION [Member]
Interim Statement Presentation [Line Items]
INTERIM STATEMENT PRESENTATION	NOTE B — INTERIM STATEMENT PRESENTATION Basis of Presentation and Use of Estimates The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10 -K These unaudited condensed consolidated financial statements include the accounts of the companies over which we exercise control. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of interim results for the Company. The results of operations for any interim period are not necessarily indicative of results to be expected for any other interim period or the full year. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent assets and liabilities in the unaudited condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues, expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company’s management. The Company evaluates its estimates and assumptions on an ongoing basis. Correction of Prior Period Financial Statements We record commission revenue for certain products in our professional sales service segment based on GEHC’s reporting and payment of such commissions to us. In late August 2023, GEHC informed the Company that its calculations for such products were partially inaccurate and had remitted excess commissions. The Company has taken immediate steps to implement additional internal control procedures whereby GEHC will provide additional information sufficient to assess the accuracy of such commission payments going forward. We assessed the materiality of this misstatement on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin (“SAB”) Topic 1.M, Materiality, codified in Accounting Standards Codification (“ASC”) Topic 250, Accounting Changes and Error Corrections, (“ASC 250”) and concluded that the misstatements were not material to the prior annual or interim periods. Accordingly, in accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), we have increased the accumulated deficit at January 1, 2022 by $229,000 to reflect $287,000 lower commission revenue and $58,000 lower commission expense, and corrected the accompanying Condensed Consolidated Balance Sheets as of December 31, 2022 and the Condensed Consolidated Statements of Operations and Comprehensive Income, Cash Flows, and Changes in Stockholders’ Equity for the three and nine months ended September 30, 2022 and 2023, and the related notes to revise for those misstatements that impacted such periods. The following are selected line items from the Company’s Condensed Consolidated Financial Statements illustrating the effect of these corrections: Condensed Consolidated Balance Sheet As of December 31, 2022 (in thousands) As Reported Adjustment As Revised Accounts and other receivables $ 15,524 $ (1,010 ) $ 14,514 Accrued commissions $ 3,720 $ (202 ) $ 3,518 Accumulated deficit $ (39,029 ) $ (808 ) $ (39,837 ) Condensed Consolidated Statement of Cash Flows Nine months ended (in thousands) As Reported Adjustment As Revised Net income $ 3,649 $ (381 ) $ 3,268 Accounts and other receivables $ 6,502 $ 476 $ 6,978 Accrued commissions $ (560 ) $ (95 ) $ (655 ) (in thousands, except per share data) Condensed Consolidated Statement of Operations and Comprehensive Income Three months ended Nine months ended As Reported Adjustment As Revised As Reported Adjustment As Revised Revenues Professional sales services $ 9,439 $ (202 ) $ 9,237 $ 24,900 $ (476 ) $ 24,424 Cost of revenues Cost of professional sales services $ 1,570 $ (40 ) $ 1,530 $ 4,545 $ (95 ) $ 4,450 Gross Profit – professional sales services segment $ 7,869 $ (162 ) $ 7,707 $ 20,355 $ (381 ) $ 19,974 Operating income $ 2,428 $ (162 ) $ 2,266 $ 3,635 $ (381 ) $ 3,254 Net income $ 2,498 $ (162 ) $ 2,336 $ 3,649 $ (381 ) $ 3,268 Comprehensive income/(loss) $ 2,264 $ (162 ) $ 2,102 $ 3,199 $ (381 ) $ 2,818 Income/(loss) per common share – basic and diluted $ 0.01 $ (0.00 ) $ 0.01 $ 0.02 $ (0.00 ) $ 0.02 Condensed Consolidated Statement of Changes in Stockholders’ Equity Accumulated Deficit Total Stockholders’ Equity (in thousands) As Reported Adjustment As Revised As Reported Adjustment As Revised Balance at January 1, 2022 $ (50,902 ) $ (229 ) $ (51,131 ) $ 11,310 $ (229 ) $ 11,081 Net loss $ (344 ) $ (59 ) $ (403 ) $ (344 ) $ (59 ) $ (403 ) Balance at March 31, 2022 $ (51,246 ) $ (288 ) $ (51,534 ) $ 10,972 $ (288 ) $ 10,684 Net income $ 1,495 $ (160 ) $ 1,335 $ 1,495 $ (160 ) $ 1,335 Balance at June 30, 2022 $ (49,751 ) $ (448 ) $ (50,199 ) $ 12,258 $ (448 ) $ 11,810 Net income $ 2,498 $ (162 ) $ 2,336 $ 2,498 $ (162 ) $ 2,336 Balance at September 30, 2022 $ (47,253 ) $ (610 ) $ (47,863 ) $ 14,531 $ (610 ) $ 13,921 Balance at January 1, 2023 $ (39,029 ) $ (808 ) $ (39,837 ) $ 22,875 $ (808 ) $ 22,067

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2023
VASO CORPORATION [Member]
Revenue Recognition [Line Items]
REVENUE RECOGNITION	NOTE C — REVENUE RECOGNITION Disaggregation of Revenue The following tables present revenues disaggregated by our business operations and timing of revenue recognition: (in thousands) Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional Equipment Total Network services $ 8,849 $ — $ — $ 8,849 $ 8,787 $ — $ — $ 8,787 Software sales and support 1,018 — — 1,018 1,049 — — 1,049 Commissions — 8,837 — 8,837 — 9,237 — 9,237 Medical equipment sales — — 714 714 — — 728 728 Medical equipment service — — 31 31 — — 32 32 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment segment Total IT segment Professional Equipment Total Network services $ 26,833 $ — $ — $ 26,833 $ 26,705 $ — $ — $ 26,705 Software sales and support 3,743 — — 3,743 3,153 — — 3,153 Commissions — 26,401 — 26,401 — 24,424 — 24,424 Medical equipment sales — — 2,036 2,036 — — 1,696 1,696 Medical equipment service — — 94 94 — — 93 93 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071 Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional sales service segment Equipment segment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 9,302 $ — $ 221 $ 9,523 $ 9,220 $ — $ 84 $ 9,304 Revenue recognized at a point in time 565 8,837 524 9,926 616 9,237 676 10,529 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 28,180 $ — $ 462 $ 28,642 $ 27,530 $ — $ 232 $ 27,762 Revenue recognized at a point in time 2,396 26,401 1,668 30,465 2,328 24,424 1,557 28,309 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071 Transaction Price Allocated to Remaining Performance Obligations As of September 30, 2023, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $98.5 million, of which we expect to recognize revenue as follows: (in thousands) Fiscal years of revenue recognition 2023 2024 2025 Thereafter Unfulfilled performance obligations $ 13,525 $ 42,368 $ 16,455 $ 26,118 Contract Liabilities Contract liabilities arise in our healthcare IT, VasoHealthcare, and VasoMedical businesses. In our healthcare IT business, payment arrangements with clients typically include an initial payment due upon contract signing and milestone -based -live -live -live In our VasoHealthcare business, we bill amounts for certain milestones in advance of customer acceptance of the underlying equipment. Such amounts aggregated approximately $33,232,000 and $30,794,000 at September 30, 2023 and December 31, 2022, respectively, and are classified in our condensed consolidated balance sheets as either current or long -term In our VasoMedical business, we bill amounts for post -delivery -term During the three and nine months ended September 30, 2023, we recognized approximately $3.1 million and $7.6 million of revenues, respectively, that were included in our contract liability balance at July 1, 2023 and January 1, 2023, respectively. The following table summarizes the Company’s contract receivable and contract liability balances: 2023 2022 Contract receivables – January 1 15,306 15,474 Contract receivables – September 30 9,185 8,132 Increase (decrease) (6,121 ) (7,342 ) Contract liabilities – January 1 33,861 26,890 Contract liabilities – September 30 34,773 30,908 Increase (decrease) 911 4,018 The decrease in contract receivables in the first nine months of 2023 and 2022 was due primarily to collections exceeding billings. The increase in contract liabilities in the same periods is mainly attributable to orders exceeding deliveries.

Net Income Per Common Share

Net Income Per Common Share	9 Months Ended
	Sep. 30, 2023
VASO CORPORATION [Member]
Net Income Per Common Share [Line Items]
NET INCOME PER COMMON SHARE	NOTE E — NET INCOME PER COMMON SHARE Basic earnings per common share is computed as earnings applicable to common stockholders divided by the weighted -average Diluted earnings per share were computed based on the weighted average number of shares outstanding plus all potentially dilutive common shares. A reconciliation of basic to diluted shares used in the earnings per share calculation is as follows: (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Basic weighted average shares outstanding 174,938 173,528 174,246 172,909 Dilutive effect of unvested restricted shares 908 1,364 1,148 1,604 Diluted weighted average shares outstanding 175,846 174,892 175,394 174,513 The following table represents common stock equivalents that were excluded from the computation of diluted earnings per share for the three and nine months ended September 30, 2023 and 2022, because the effect of their inclusion would be anti -dilutive (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Restricted common stock grants — — — 2

Short-Term Investments and Fina

Short-Term Investments and Financial Instruments	9 Months Ended
	Sep. 30, 2023
VASO CORPORATION [Member]
Short-Term Investments and Financial Instruments [Line Items]
SHORT-TERM INVESTMENTS AND FINANCIAL INSTRUMENTS	NOTE F — SHORT-TERM INVESTMENTS AND FINANCIAL INSTRUMENTS The Company’s short -term -month -for-sale -to-maturity -term Cash and cash equivalents represent cash and short -term The Company complies with the provisions of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). Under ASC 820, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model -derived Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying amount of assets and liabilities including cash and cash equivalents, short -term -measured The following table presents information about the Company’s assets measured at fair value as of September 30, 2023 and December 31, 2022: (in thousands) Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 9,706 $ — $ — $ 9,706 Bank deposits (included in short term investments) 411 411 $ 10,117 $ — $ — $ 10,117 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies, by Policy (Policies) [Line Items]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10 -K -X The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10 -K	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC.
Emerging Growth Company	Emerging Growth Company The Company is an emerging growth company as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), which exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.	Emerging Growth Company The Company is an emerging growth company as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), which exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Basis of Presentation and Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short -term	Cash and Cash Equivalents The Company considers all short -term
Investments Held in the Trust Account	Investments Held in the Trust Account At September 30, 2023, substantially all of the assets held in the Trust Account were held in a mutual fund that invests in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are included in income on investments held in the Trust Account in the accompanying unaudited condensed statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.	Investments Held in the Trust Account At December 31, 2022 and 2021, substantially all of the assets held in the Trust Account were held in a mutual fund that invests in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are included in income on investments held in the Trust Account in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
Concentrations of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At September 30, 2023 and December 31, 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account.	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At December 31, 2022 and December 31, 2021, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account.
Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying unaudited condensed balance sheets, primarily due to their short -term	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short -term
Income Taxes	Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of September 30, 2023 and December 31, 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties for the nine months ended September 30, 2023 and year ended December 31, 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. As of September 30, 2023 and December 31, 2022, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate expense (benefit) was (1.38)% and (1.85)% for the three and nine months ended September 30, 2023. The tax rate differs from the statutory rate of 21% for the three and nine months ended September 30, 2023 due to change in valuation allowance on deferred tax assets and change in fair value of warrant liability.	Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2022 and 2021. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties for the year ended December 31, 2022 or the period ended December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. (See Note 10)
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC 480 “Distinguishing Liabilities from Equity” (“ASC 480”). Shares of Common Stock subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times Common Stock is classified as stockholders’ equity. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2023 and December 31, 2022, 638,321 and 1,019,465 shares of Common Stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Common Stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable Common Stock are affected by charges against additional paid in capital and accumulated deficit. At September 30, 2023 and December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562 Redemption of Common Stock (4,002,723 ) Plus: Remeasurement of carrying value to redemption value 373,770 Common Stock subject to possible redemption as of September 30, 2023 $ 6,860,609	Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC 480 “Distinguishing Liabilities from Equity” (“ASC 480”). Shares of Common Stock subject to mandatory redemption (if any) are classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times Common Stock is classified as stockholders’ equity. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, on December 31, 2022, 1,019,465 shares of Common Stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Common Stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable Common Stock are affected by charges against additional paid in capital and accumulated deficit. On December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value (net) 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562
Net Income Per Common Share	Net income (loss) per Common Stock The Company has one class of shares. Public Warrants (as defined below) (see Note 7) and Private Placement Warrants (see Note 4) to purchase 12,850,000 shares of Common Stock at $11.50 per share were issued on October 19, 2021. At September 30, 2023, no Public Warrants or Private Placement Warrants have been exercised. The 12,850,000 potential shares of Common Stock for outstanding Public Warrants and Private Placement Warrants to purchase the Common Stock were excluded from diluted earnings per share for the periods ended September 30, 2023 and December 31, 2022, because they are contingently exercisable and the contingencies have not yet been met. As a result, diluted net income (loss) per share of Common Stock is the same as basic net income per shares of Common Stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of stock. For the three months ended September 30 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (688,427 ) $ 736,637 Denominator: Weighted average shares outstanding (as restated) 3,188,035 12,500,000 Basic and dilution net income (loss) per share (as restated) $ (0.22 ) $ 0.06 For the nine months ended September 30, 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (2,179,935 ) $ 1,690,424 Denominator: Weighted average shares outstanding 3,407,774 12,500,000 Basic and dilution net income (loss) per share $ (0.64 ) $ 0.14	Net Income per Common Stock The Company has one class of shares. Public Warrants (see Note 3) and Private Placement Warrants (see Note 4) to purchase 12,850,000 shares of Common Stock at $11.50 per share were issued on October 19, 2021. On December 31, 2022, no Public Warrants or Private Placement Warrants have been exercised. The 12,850,000 potential shares of Common Stock for outstanding Public Warrants and Private Placement Warrants to purchase the Common Stock were excluded from diluted earnings per share for the year ending December 31, 2022 because they are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net income per share of Common Stock is the same as basic net income per shares of Common Stock for the period. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the year ending December 31, 2022 For the period January 25, 2021 (inception) through December 31, 2021 Basic and diluted net income per share: Numerator: Allocation of net income $ 1,623,367 $ 2,738,756 Denominator: Weighted average shares outstanding 12,278,562 4,955,882 Basic and dilution net income per share $ 0.13 $ 0.55
Accounting for Warrants	Accounting for Warrants The Company accounts for warrants as either equity -classified -classified -standing	Accounting for Warrants The Company accounts for warrants as either equity -classified -classified
Recently Adopted Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed other recent accounting pronouncements and concluded that they are either not applicable to the Company or no material effect is expected on the financial statement as a result of future adoption.	Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020 -06 -20 -40 -06 -linked -06 The Company has reviewed other recent accounting pronouncements and concluded that they are either not applicable to the Company or no material effect is expected on the financial statement as a result of future adoption.
VASO CORPORATION [Member]
Accounting Policies, by Policy (Policies) [Line Items]
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information. Certain information and disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10 -K These unaudited condensed consolidated financial statements include the accounts of the companies over which we exercise control. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of interim results for the Company. The results of operations for any interim period are not necessarily indicative of results to be expected for any other interim period or the full year. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent assets and liabilities in the unaudited condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues, expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company’s management. The Company evaluates its estimates and assumptions on an ongoing basis.	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and assumptions relate to estimates of commission adjustments due to order cancellations, collectability of accounts receivable, the realizability of deferred tax assets, stock -based
Concentrations of Credit Risk		Concentrations of Credit Risk We market our equipment and IT software solutions principally to hospitals, diagnostic imaging centers and physician private practices. We perform credit evaluations of our customers’ financial condition and, as a result, believe that our receivable credit risk exposure is limited. For the years ended December 31, 2022 and 2021, no customer in our equipment or IT segment accounted for 10% or more of revenues or accounts receivable. In our professional sales service segment, 100% of our revenues and accounts receivable are with GEHC; however, we believe this risk is acceptable based on GEHC’s financial position and our long history of doing business with GEHC. The Company maintains cash balances in certain U.S. financial institutions, which, at times, may exceed the Federal Depository Insurance Corporation (“FDIC”) coverage of $250,000. The Company has not experienced any losses on these accounts and believes it is not subject to any significant credit risk on these accounts. In addition, the FDIC does not insure the Company’s foreign bank balances, which aggregated approximately $1,234,000 and $903,000 at December 31, 2022 and 2021, respectively.
Financial Instruments		Financial Instruments The Company complies with the provisions of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). Under ASC 820, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various valuation approaches. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model -derived Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying amount of assets and liabilities including cash and cash equivalents, short -term -measured The following table presents information about the Company’s assets measured at fair value as of December 31, 2022 and 2021: Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 802 $ — $ — $ 802 Bank deposits (included in short term investments) 629 629 $ 1,431 $ — $ — $ 1,431
Income Taxes		Income Taxes Deferred income taxes are recognized for temporary differences between financial statement and income tax bases of assets and liabilities and loss carry -forwards The Company also complies with the provisions of ASC Topic 740, “Income Taxes”, which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more -likely-than-not
Net Income Per Common Share		Net Income Per Common Share Basic income per common share is based on the weighted average number of common shares outstanding, including vested restricted shares, without consideration of potential common stock. Diluted earnings per common share is based on the weighted average number of common and potential dilutive common shares outstanding. Diluted earnings per share were computed based on the weighted average number of shares outstanding plus all potentially dilutive common shares. A reconciliation of basic to diluted shares used in the earnings per share calculation is as follows: (in thousands) Year ended December 31, 2022 2021 Basic weighted average shares outstanding 173,065 171,688 Dilutive effect of unvested restricted shares 1,591 2,083 Diluted weighted average shares outstanding 174,656 173,771 No common stock equivalents were excluded from the computation of diluted earnings per share for the years ended December 31, 2022 and 2021.
Recently Adopted Accounting Pronouncements		Recently Adopted Accounting Pronouncements New pronouncements adopted by the Company recently are discussed below:
Principles of Consolidation		Principles of Consolidation The consolidated financial statements include the accounts of Vaso Corporation, its wholly -owned
Revenue Recognition		Revenue Recognition In May 2014, the FASB issued ASU 2014 -09 -09 -step • Revenue relating to recurring managed network and voice services provided by NetWolves are recognized as provided on a monthly basis (“over time”). Non -recurring -implementation • Commission revenue is recognized when the underlying equipment has been delivered by GEHC and accepted at the customer site in accordance with the terms of the specific sales agreement (“point in time”). • In the United States, we recognized revenue from the sale of our medical equipment in the period in which we deliver the product to the customer (“point in time”). Revenue from the sale of our medical equipment to international markets is recognized upon shipment of the product to a common carrier, as are supplies, accessories and spare parts delivered in both domestic and international markets (“point in time”). The Company also recognizes revenue from the maintenance of its medical products either on a time and material as -billed
Disaggregation of Revenue		Disaggregation of Revenue The following tables present revenues disaggregated by our business operations and timing of revenue recognition: Year Ended December 31, 2022 Year Ended December 31, 2021 IT segment Professional Equipment Total IT Professional Equipment Total Network services $ 35,833 $ — $ — $ 35,833 $ 37,861 $ — $ — $ 37,861 Software sales and support 4,267 — — 4,267 5,055 — — 5,055 Commissions — 37,344 — 37,344 — 29,441 — 29,441 Medical equipment sales — — 2,450 2,450 — — 3,093 3,093 Medical equipment service — — 123 123 — — 129 129 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579 Year Ended December 31, 2022 Year Ended December 31, 2021 IT Professional Equipment Total IT Professional Equipment Total Revenue recognized over $ 37,089 $ — $ 325 $ 37,414 $ 38,172 $ — $ 199 $ 38,371 Revenue recognized at a point in time 3,011 37,344 2,248 42,603 4,744 29,441 3,023 37,208 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579
Transaction Price Allocated to Remaining Performance Obligations		Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2022, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $91 million, of which we expect to recognize revenue as follows: Fiscal years of revenue recognition 2023 2024 2025 Thereafter Unfulfilled performance obligations $ 41,882 $ 14,496 $ 4,464 $ 29,697 As of December 31, 2021, the aggregate amount of transaction price allocated to performance obligations that were unsatisfied (or partially unsatisfied) for executed contracts approximated $86 million.
Contract Balances		Contract Balances Contract receivables include trade receivables, net and long -term -based -live -live -live In our VasoHealthcare business, we bill a portion of commissions on the orders we booked in advance of delivery of the underlying equipment. Such amounts aggregated approximately $30,794,000 and $24,955,000 at December 31, 2022 and 2021, respectively, and are classified in our consolidated balance sheets into current or long -term for amounts expected to be credited back to GEHC due to customer order reductions. Such amounts aggregated approximately $2,577,000 and $1,518,000 at December 31, 2022 and 2021, respectively, and are included in accrued expenses and other liabilities in our consolidated balance sheets. In our VasoMedical business, we bill amounts for post -delivery -term The following table summarizes the Company’s contract receivable and contract liability balances: 2022 2021 Contract receivables – January 1 15,761 10,200 Contract receivables – December 31 16,316 15,761 Increase (decrease) 555 5,561 Contract liabilities – January 1 26,890 19,375 Contract liabilities – December 31 33,861 26,890 Increase (decrease) 6,971 7,515 The increase in contract liabilities is due primarily to order bookings exceeding deliveries in our VasoHealthcare business. During the years ended December 31, 2022 and 2021, we recognized approximately $9.1 million and $5.8 million, respectively, of revenues that were included in our contract liability balance at the beginning of such periods.
Costs to Obtain or Fulfill a Contract		Costs to Obtain or Fulfill a Contract Topic 606 requires that incremental costs of obtaining a contract are recognized as an asset and amortized to expense in a pattern that matches the timing of the revenue recognition of the related contract. We have determined the only significant incremental costs incurred to obtain contracts with customers within the scope of Topic 606 are certain sales commissions paid to associates. In addition, the Company elected the practical expedient to recognize the incremental costs of obtaining a contract when incurred for contracts where the amortization period for the asset the Company would otherwise have recognized is one year or less. Under Topic 606, sales commissions applicable to service contracts exceeding one year have been capitalized and amortized ratably over the term of the contract. In our VHC IT business, commissions allocable to multi -year -year -contract -year -live At December 31, 2022 and 2021, our consolidated balance sheets include approximately $7,113,000 and $5,567,000, respectively, in capitalized sales commissions — primarily in our professional sales services segment — to be expensed in future periods, of which $3,249,000 and $3,549,000, respectively, is recorded in deferred commission expense and $3,864,000 and $2,018,000, respectively, representing the long -term
Significant Judgments when Applying Topic 606		Significant Judgments when Applying Topic 606 Contract transaction price is allocated to performance obligations using estimated stand -alone -alone -alone -alone -alone -alone Certain revenue we record in our professional sales service segment contains an estimate for variable consideration. Due to the tiered structure of our commission rate, which increases as annual targets are achieved, under Topic 606 we record revenue and deferred revenue at the rate we expect to be achieved by year end. We base our estimate of variable consideration on historical results of previous years’ achievement under the GEHC agreement. Such estimate is reviewed each quarter and adjusted as necessary. In addition, the Company records commissions for arranging financing at an estimated rate which is subject to later revision based on certain factors. The Company recognized (decreases) increases in revenue associated with revisions to variable consideration for previously completed performance obligations of $(5,000) and $40,000 for the years ended December 31, 2022 and 2021 respectively. The Company also records commission adjustments to contract liabilities in its professional sales service segment based on estimates of future order cancellations. Such cancellations also result in adjustments to the related capitalized cost to obtain or fulfill a contract.
Shipping and Handling Costs		Shipping and Handling Costs All shipping and handling expenses are charged to cost of sales. Amounts billed to customers related to shipping and handling costs are included as a component of sales.
Research and Development		Research and Development Research and development costs attributable to development are expensed as incurred.
Share-Based Compensation		Share-Based Compensation The Company complies with ASC Topic 718, “Compensation — Stock Compensation” (“ASC 718”), which requires all companies to recognize the cost of services received in exchange for equity instruments to be recognized in the financial statements based on their grant date fair values. The Company applies an estimated forfeiture rate to the grant date fair value to determine the annual compensation cost of share -based -employees During the year ended December 31, 2022, the Company granted 1,050,000 restricted shares of common stock valued at $115,000 to employees. The shares vest over three and five years from the grant date. The total fair value of shares vested during the year ended December 31, 2022 was $23,000 for officers and $4,000 for employees. The weighted average grant date fair value of shares granted during the year ended December 31, 2022 was $0.11 per share, based on the closing price as of the grant date. During the year ended December 31, 2021, the Company granted 90,000 restricted shares of common stock valued at $4,500 to an employee. The shares vest over three years from the grant date. The total fair value of shares vested during the year ended December 31, 2021 was $23,000 for officers and $14,000 for employees. The weighted average grant date fair value of shares granted during the year ended December 31, 2021 was $0.05 per share. The Company did not grant any stock options during the years ended December 31, 2022 or 2021, nor were any options exercised during such periods. No options were outstanding at December 31, 2022 or 2021. Share -based -based -average
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents represent cash and short -term
Short term investments		Short term investments The Company’s short -term -month -to-maturity -for-sale -term
Accounts Receivable, net		Accounts Receivable, net The Company’s accounts receivable are due from customers to whom we sell our products and services, distributors engaged in the distribution of our products and from GEHC. Credit is extended based on evaluation of a customer’s financial condition and, generally, collateral is not required. Accounts receivable are generally due 30 to 90 days from shipment and services provided and are stated at amounts due from customers net of allowances for doubtful accounts, returns, term discounts and other allowances. Accounts that are outstanding longer than the contractual payment terms are considered past due. Estimates are used in determining the allowance for doubtful accounts based on the Company’s historical collections experience, current trends, credit policy and a percentage of its accounts receivable by aging category. In determining these percentages, the Company reviews historical write -offs and writes off receivables when all efforts at collection have been exhausted. While credit losses have historically been within expectations and the provisions established, the Company cannot guarantee that it will continue to experience the same credit loss rates that they have in the past. The changes in the Company’s allowance for doubtful accounts and commission adjustments are as follows: (in thousands) Year ended December 31, 2022 2021 Beginning Balance $ 5,804 $ 4,208 Provision for losses on accounts receivable 63 132 Direct write-offs, net of recoveries (159 ) (77 ) Commission adjustments 1,239 1,541 Ending Balance $ 6,947 $ 5,804
Inventories		Inventories The Company values inventories in the equipment segment at the lower of cost or net realizable value, with cost being determined on a first -in -out In our IT Segment, we purchase computer hardware and software for specific customer requirements and value such inventories using the specific identification method.
Property and Equipment		Property and Equipment Property and equipment, including assets under finance leases, are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Upon retirement or disposal of assets, the cost and related accumulated depreciation are removed from the consolidated balance sheets. Depreciation is expensed over the estimated useful lives of the assets, which range from two eight -line
Impairment of Long-lived Assets		Impairment of Long-lived Assets The Company reviews the recoverability of all long -lived -lived -lived
Goodwill and Intangible Assets		Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of net assets of businesses acquired. The Company accounts for goodwill under the guidance of the ASC Topic 350, “Intangibles: Goodwill and Other”. Goodwill acquired in a purchase business combination is not amortized, but instead tested for impairment, at least annually, in accordance with this guidance. The recoverability of goodwill is subject to an annual impairment test or whenever an event occurs or circumstances change that would more likely than not result in an impairment. The Company tests goodwill for impairment at the reporting unit level on an annual basis as of December 31 and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. In any year, the Company may elect to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is in excess of its carrying value. If the Company cannot determine qualitatively that the fair value is in excess of the carrying value, or the Company decides to bypass the qualitative assessment, the Company proceeds to the quantitative goodwill impairment test, which compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss is recognized for an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. No goodwill was determined to be impaired as of December 31, 2022 and 2021. Intangible assets consist of the value of customer contracts and relationships, patent and technology costs, and software. The cost of significant customer -related -line five ten
Deferred Revenue		Deferred Revenue Amounts billable under the agreement with GEHC in advance of delivery of the underlying equipment are recorded initially as deferred revenue, and commission revenue is subsequently recognized as customer acceptance of such equipment is reported to us by GEHC. Similarly, commissions payable to our sales force related to such billings are recorded as deferred commission expense when the associated deferred revenue is recorded. Commission expense is recognized when the corresponding commission revenue is recognized. In our equipment segment, we record revenue on extended service contracts ratably over the term of the related service contracts.
Foreign Currency Translation Gain (Loss) and Comprehensive Income		Foreign Currency Translation Gain (Loss) and Comprehensive Income In the country in which the Company operates, and the functional currency is other than the U.S. dollar, assets and liabilities are translated using published exchange rates in effect at the consolidated balance sheet date. Equity accounts are translated at historical rates except for the changes in accumulated deficit during the year as the result of the income statement translation process. Revenues and expenses and cash flows are translated using a weighted average exchange rate for the period. Resulting translation adjustments are recorded as a component of accumulated other comprehensive income (loss) on the accompanying consolidated balance sheets. For the years ended December 31, 2022 and 2021, other comprehensive income (loss) includes (losses) gains of $(343,000) and $94,000, respectively, which were entirely from foreign currency translation.
Credit Losses on Financial instruments		Credit Losses on Financial instruments In June 2016, the FASB issued ASU 2016 -13 -04 -10 -13 -04 The Company early adopted ASU 2016 -13 -04 -13 -04 -to-maturity -to-maturity -month
Recently Issued Accounting Pronouncements		Recently Issued Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s consolidated financial statements properly reflect the change. New pronouncements assessed by the Company recently are discussed below: In September 2022, the FASB issued ASU No. 2022 -04 -50 In October 2021, the FASB issued ASU No. 2021 -08 -20
Correction of Prior Period Financial Statements	Correction of Prior Period Financial Statements We record commission revenue for certain products in our professional sales service segment based on GEHC’s reporting and payment of such commissions to us. In late August 2023, GEHC informed the Company that its calculations for such products were partially inaccurate and had remitted excess commissions. The Company has taken immediate steps to implement additional internal control procedures whereby GEHC will provide additional information sufficient to assess the accuracy of such commission payments going forward. We assessed the materiality of this misstatement on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin (“SAB”) Topic 1.M, Materiality, codified in Accounting Standards Codification (“ASC”) Topic 250, Accounting Changes and Error Corrections, (“ASC 250”) and concluded that the misstatements were not material to the prior annual or interim periods. Accordingly, in accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), we have increased the accumulated deficit at January 1, 2022 by $229,000 to reflect $287,000 lower commission revenue and $58,000 lower commission expense, and corrected the accompanying Condensed Consolidated Balance Sheets as of December 31, 2022 and the Condensed Consolidated Statements of Operations and Comprehensive Income, Cash Flows, and Changes in Stockholders’ Equity for the three and nine months ended September 30, 2022 and 2023, and the related notes to revise for those misstatements that impacted such periods. The following are selected line items from the Company’s Condensed Consolidated Financial Statements illustrating the effect of these corrections: Condensed Consolidated Balance Sheet As of December 31, 2022 (in thousands) As Reported Adjustment As Revised Accounts and other receivables $ 15,524 $ (1,010 ) $ 14,514 Accrued commissions $ 3,720 $ (202 ) $ 3,518 Accumulated deficit $ (39,029 ) $ (808 ) $ (39,837 ) Condensed Consolidated Statement of Cash Flows Nine months ended (in thousands) As Reported Adjustment As Revised Net income $ 3,649 $ (381 ) $ 3,268 Accounts and other receivables $ 6,502 $ 476 $ 6,978 Accrued commissions $ (560 ) $ (95 ) $ (655 ) (in thousands, except per share data) Condensed Consolidated Statement of Operations and Comprehensive Income Three months ended Nine months ended As Reported Adjustment As Revised As Reported Adjustment As Revised Revenues Professional sales services $ 9,439 $ (202 ) $ 9,237 $ 24,900 $ (476 ) $ 24,424 Cost of revenues Cost of professional sales services $ 1,570 $ (40 ) $ 1,530 $ 4,545 $ (95 ) $ 4,450 Gross Profit – professional sales services segment $ 7,869 $ (162 ) $ 7,707 $ 20,355 $ (381 ) $ 19,974 Operating income $ 2,428 $ (162 ) $ 2,266 $ 3,635 $ (381 ) $ 3,254 Net income $ 2,498 $ (162 ) $ 2,336 $ 3,649 $ (381 ) $ 3,268 Comprehensive income/(loss) $ 2,264 $ (162 ) $ 2,102 $ 3,199 $ (381 ) $ 2,818 Income/(loss) per common share – basic and diluted $ 0.01 $ (0.00 ) $ 0.01 $ 0.02 $ (0.00 ) $ 0.02 Condensed Consolidated Statement of Changes in Stockholders’ Equity Accumulated Deficit Total Stockholders’ Equity (in thousands) As Reported Adjustment As Revised As Reported Adjustment As Revised Balance at January 1, 2022 $ (50,902 ) $ (229 ) $ (51,131 ) $ 11,310 $ (229 ) $ 11,081 Net loss $ (344 ) $ (59 ) $ (403 ) $ (344 ) $ (59 ) $ (403 ) Balance at March 31, 2022 $ (51,246 ) $ (288 ) $ (51,534 ) $ 10,972 $ (288 ) $ 10,684 Net income $ 1,495 $ (160 ) $ 1,335 $ 1,495 $ (160 ) $ 1,335 Balance at June 30, 2022 $ (49,751 ) $ (448 ) $ (50,199 ) $ 12,258 $ (448 ) $ 11,810 Net income $ 2,498 $ (162 ) $ 2,336 $ 2,498 $ (162 ) $ 2,336 Balance at September 30, 2022 $ (47,253 ) $ (610 ) $ (47,863 ) $ 14,531 $ (610 ) $ 13,921 Balance at January 1, 2023 $ (39,029 ) $ (808 ) $ (39,837 ) $ 22,875 $ (808 ) $ 22,067

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Tables) [Line Items]
Schedule of the Common Stock Subject to Possible Redemption Reflected in the Balance Sheet Is Reconciled	At September 30, 2023 and December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562 Redemption of Common Stock (4,002,723 ) Plus: Remeasurement of carrying value to redemption value 373,770 Common Stock subject to possible redemption as of September 30, 2023 $ 6,860,609	On December 31, 2022, the Common Stock subject to possible redemption reflected in the balance sheet is reconciled in the following table: Gross proceeds $ 100,000,000 Less: Proceeds allocated to Public Warrants (11,900,000 ) Common Stock issuance costs (5,322,219 ) Plus: Remeasurement of carrying value to redemption value 18,722,219 Common Stock subject to possible redemption as of December 31, 2021 $ 101,500,000 Less: Redemption of Common Stock (57,810,572 ) Common Stock redemption payable (34,198,758 ) Plus: Remeasurement of carrying value to redemption value (net) 998,892 Common Stock subject to possible redemption as of December 31, 2022 $ 10,489,562
Schedule of Earnings Per Share, Basic and Diluted	The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of stock. For the three months ended September 30 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (688,427 ) $ 736,637 Denominator: Weighted average shares outstanding (as restated) 3,188,035 12,500,000 Basic and dilution net income (loss) per share (as restated) $ (0.22 ) $ 0.06 For the nine months ended September 30, 2023 2022 Common Stock Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss), including remeasurement of temporary equity $ (2,179,935 ) $ 1,690,424 Denominator: Weighted average shares outstanding 3,407,774 12,500,000 Basic and dilution net income (loss) per share $ (0.64 ) $ 0.14	The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the year ending December 31, 2022 For the period January 25, 2021 (inception) through December 31, 2021 Basic and diluted net income per share: Numerator: Allocation of net income $ 1,623,367 $ 2,738,756 Denominator: Weighted average shares outstanding 12,278,562 4,955,882 Basic and dilution net income per share $ 0.13 $ 0.55
VASO CORPORATION [Member]
Summary of Significant Accounting Policies (Tables) [Line Items]
Schedule of Revenues Disaggregated	The following tables present revenues disaggregated by our business operations and timing of revenue recognition: (in thousands) Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional Equipment Total Network services $ 8,849 $ — $ — $ 8,849 $ 8,787 $ — $ — $ 8,787 Software sales and support 1,018 — — 1,018 1,049 — — 1,049 Commissions — 8,837 — 8,837 — 9,237 — 9,237 Medical equipment sales — — 714 714 — — 728 728 Medical equipment service — — 31 31 — — 32 32 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment segment Total IT segment Professional Equipment Total Network services $ 26,833 $ — $ — $ 26,833 $ 26,705 $ — $ — $ 26,705 Software sales and support 3,743 — — 3,743 3,153 — — 3,153 Commissions — 26,401 — 26,401 — 24,424 — 24,424 Medical equipment sales — — 2,036 2,036 — — 1,696 1,696 Medical equipment service — — 94 94 — — 93 93 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071 Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional sales service segment Equipment segment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 9,302 $ — $ 221 $ 9,523 $ 9,220 $ — $ 84 $ 9,304 Revenue recognized at a point in time 565 8,837 524 9,926 616 9,237 676 10,529 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 28,180 $ — $ 462 $ 28,642 $ 27,530 $ — $ 232 $ 27,762 Revenue recognized at a point in time 2,396 26,401 1,668 30,465 2,328 24,424 1,557 28,309 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071	The following tables present revenues disaggregated by our business operations and timing of revenue recognition: Year Ended December 31, 2022 Year Ended December 31, 2021 IT segment Professional Equipment Total IT Professional Equipment Total Network services $ 35,833 $ — $ — $ 35,833 $ 37,861 $ — $ — $ 37,861 Software sales and support 4,267 — — 4,267 5,055 — — 5,055 Commissions — 37,344 — 37,344 — 29,441 — 29,441 Medical equipment sales — — 2,450 2,450 — — 3,093 3,093 Medical equipment service — — 123 123 — — 129 129 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579 Year Ended December 31, 2022 Year Ended December 31, 2021 IT Professional Equipment Total IT Professional Equipment Total Revenue recognized over $ 37,089 $ — $ 325 $ 37,414 $ 38,172 $ — $ 199 $ 38,371 Revenue recognized at a point in time 3,011 37,344 2,248 42,603 4,744 29,441 3,023 37,208 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579
Schedule of Aggregate Amount of Transaction Price Allocated to Performance Obligations		As of December 31, 2022, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $91 million, of which we expect to recognize revenue as follows: Fiscal years of revenue recognition 2023 2024 2025 Thereafter Unfulfilled performance obligations $ 41,882 $ 14,496 $ 4,464 $ 29,697
Schedule of Contract Receivable and Contract Liability Balances		The following table summarizes the Company’s contract receivable and contract liability balances: 2022 2021 Contract receivables – January 1 15,761 10,200 Contract receivables – December 31 16,316 15,761 Increase (decrease) 555 5,561 Contract liabilities – January 1 26,890 19,375 Contract liabilities – December 31 33,861 26,890 Increase (decrease) 6,971 7,515
Schedule of Company’s Assets Measured at Fair Value	The following table presents information about the Company’s assets measured at fair value as of September 30, 2023 and December 31, 2022: (in thousands) Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 9,706 $ — $ — $ 9,706 Bank deposits (included in short term investments) 411 411 $ 10,117 $ — $ — $ 10,117 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367	The following table presents information about the Company’s assets measured at fair value as of December 31, 2022 and 2021: Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 802 $ — $ — $ 802 Bank deposits (included in short term investments) 629 629 $ 1,431 $ — $ — $ 1,431
Schedule of Company’s Allowance for Doubtful Accounts and Commission Adjustments		The changes in the Company’s allowance for doubtful accounts and commission adjustments are as follows: (in thousands) Year ended December 31, 2022 2021 Beginning Balance $ 5,804 $ 4,208 Provision for losses on accounts receivable 63 132 Direct write-offs, net of recoveries (159 ) (77 ) Commission adjustments 1,239 1,541 Ending Balance $ 6,947 $ 5,804
Schedule of Basic to Diluted Shares Used in the Earnings Per Share		A reconciliation of basic to diluted shares used in the earnings per share calculation is as follows: (in thousands) Year ended December 31, 2022 2021 Basic weighted average shares outstanding 173,065 171,688 Dilutive effect of unvested restricted shares 1,591 2,083 Diluted weighted average shares outstanding 174,656 173,771

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurements [Abstract]
Schedule of Company's Liabilities on Recurring Basis	The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis at September 30, 2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2023 Level Quoted Prices Significant Significant Marketable Securities 1 $ 6,860,609 — — Warrant Liability-Private Placement Warrants 3 — — $ 428,000 December 31, 2022 Level Quoted Prices Significant Significant Marketable Securities 1 $ 44,688,320 — — Warrant Liability-Private Placement Warrants 3 — — $ 356,666	The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis at December 31, 2022 and 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. December 31, 2022 Level Quoted Prices in Significant Significant Assets: Marketable Securities 1 $ 44,688,320 — — Warrant Liability-Private Placement Warrants 3 — — $ 356,666 December 31, 2021 Level Quoted Prices in Significant Significant Assets: Marketable Securities 1 $ 101,501,875 — — Warrant Liability-Private Placement Warrants 3 — — $ 2,354,000
Schedule of Level 3 Fair Value Measurements	The following table provides quantitative information regarding Level 3 fair value measurements at September 30, 2023 and December 31, 2022. September 30, December 31, Stock Price $ 10.73 $ 10.22 Exercise Price $ 11.50 $ 11.50 Term (years) 1.32 2.91 Volatility 1.2 % 0.20 % Risk Free Rate 5.32 % 4.24 % Dividend Yield 0.00 % 0.00 %	The following table provides quantitative information regarding Level 3 fair value measurements on at December 31, 2022. December 31, 2022 December 31, 2021 Stock Price $ 10.22 $ 9.87 Exercise Price $ 11.5 $ 11.5 Term (years) 2.91 6 Volatility 0.2 % 8 % Risk Free Rate 4.24 % 1.35 % Dividend Yield 0 % 0 %
Schedule of Changes in Fair Value of Level 3 Warrant Liabilities		The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of October 19, 2021 (IPO) $ 9,986,666 Change in fair value (7,632,666 ) Fair value as of December 31, 2021 2,354,000 Change in fair value (1,997,334 ) Fair value as of December 31, 2022 $ 356,666
Schedule of Changes in Fair Value of Level 3 Warrant Liabilities	The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of December 31, 2022 $ 356,666 Change in fair value 71,334 Fair value as of March 31, 2023 428,000 Change in fair value (142,667 ) Fair value as of June 30, 2023 $ 285,533 Change in fair value 142,667 Fair value as of September 30, 2023 $ 428,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes (Tables) [Line Items]
Schedule of Components of Income Tax Expense Benefit	The total provision (benefit) for income taxes is comprised of the following: Federal December 31, December 31, Current $ 216,203 $ — Deferred (246,333 ) (62,014 ) State and Local Current — — Deferred — — Change in valuation allowance 246,333 62,014 Income tax provision $ 216,203 $ —
Schedule of Deferred Tax Assets and Liabilities	The net deferred tax assets and liabilities in the accompanying balance sheets included the following components: December 31, December 31, Deferred tax assets Start-up costs $ 308,347 $ 38,019 Unrealized gain/loss — — Net operating loss — 23,995 Total deferred tax asset (liability) 308,347 62,014 Valuation allowance (308,347 ) (62,014 ) Deferred tax asset (liability) net of allowance $ — $ —
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (approximate) is as follows: December 31, December 31, Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit 0.00 % 0.00 % Change in fair value of warrants (22.80 )% (22.00 )% Warrant issuance costs 0.00 % 0.20 % Valuation allowance 13.39 % 0.80 % Income tax provision expense (benefit) 11.59 % (0.00 )%
VASO CORPORATION [Member]
Income Taxes (Tables) [Line Items]
Schedule of Components of Income Tax Expense Benefit	The provision for income taxes consisted of the following: (in thousands) Year ended December 31, 2022 2021 Current provision Federal $ — $ — State 36 47 Foreign 9 52 Total current provision 45 99 Deferred provision (benefit) Federal (3,724 ) 41 State (1,064 ) 11 Foreign — — Total deferred provision (benefit) (4,788 ) 52 Total income tax provision (benefit) $ (4,743 ) $ 151 Effective income tax rate 66.52 % 2.42 %
Schedule of Deferred Tax Assets and Liabilities	The components of our deferred tax assets and liabilities are summarized as follows: (in thousands) December 31, December 31, Deferred Tax Assets: Net operating loss carryforwards $ 8,367 $ 10,015 Amortization 328 343 Stock-based compensation 7 5 Allowance for doubtful accounts 99 125 Reserve for slow moving inventory 46 47 Tax credits 416 454 Expense accruals 908 786 Deferred revenue 1,835 1,330 Total gross deferred taxes 12,006 13,105 Valuation allowance (4,543 ) (10,769 ) Net deferred tax assets 7,463 2,336 Deferred Tax Liabilities: Deferred commissions (464 ) (325 ) Goodwill (1,962 ) (1,703 ) Depreciation (30 ) (89 ) Total deferred tax liabilities (2,456 ) (2,117 ) Total deferred tax assets (liabilities) 5,007 219 Recorded as: Non-current deferred tax assets 5,007 219 Non-current deferred tax liabilities — — Total deferred tax assets (liabilities) $ 5,007 $ 219
Schedule of Effective Income Tax Rate Reconciliation	The following is a reconciliation of the effective income tax rate to the federal statutory rate: For the year ended December 31, December 31, % % Federal statutory rate 21.00 21.00 State income taxes 6.13 2.70 Change in valuation allowance relating to operations (87.30 ) (21.32 ) Foreign tax rate differential (0.78 ) (0.84 ) R&D credit 0.54 (0.08 ) PPP Loan forgiveness — (11.87 ) Nondeductible expenses 0.20 0.06 Other (6.31 ) 12.77 (66.52 ) 2.42
Schedule of Geographical Breakdown of Income (Loss) Before Provision for Income Taxes	The following is a geographical breakdown of income before the provision for income taxes: (in thousands) Year ended December 31, 2022 2021 Domestic $ 6,823 $ 5,720 Foreign 307 531 Income before provision for income taxes $ 7,130 $ 6,251
Schedule of the Valuation Allowance Activity	The activity in the valuation allowance is set forth below: (in thousands) 2022 2021 Valuation allowance, January 1, $ 10,769 $ 12,145 Partial release of allowance (4,840 ) — Change in valuation allowance (1,386 ) (1,376 ) Valuation allowance, December 31, $ 4,543 $ 10,769

Segment Reporting (Tables)

Segment Reporting (Tables) - VASO CORPORATION [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Segment Reporting (Tables) [Line Items]
Schedule of Financial Information For Segments	Summary financial information for the segments is set forth below: (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Revenues from external customers IT $ 9,867 $ 9,836 $ 30,576 $ 29,858 Professional sales service 8,837 9,237 26,401 24,424 Equipment 745 760 2,130 1,789 Total revenues $ 19,449 $ 19,833 $ 59,107 $ 56,071 Gross Profit IT $ 4,274 $ 4,095 $ 13,455 $ 11,906 Professional sales service 7,201 7,707 21,480 19,974 Equipment 568 572 1,605 1,380 Total gross profit $ 12,043 $ 12,374 $ 36,540 $ 33,260 Operating income (loss) IT $ (187 ) $ (474 ) $ (133 ) $ (1,531 ) Professional sales service 1,648 2,981 4,784 5,752 Equipment (83 ) 24 (214 ) (132 ) Corporate (471 ) (265 ) (1,212 ) (835 ) Total operating income $ 907 $ 2,266 $ 3,225 $ 3,254 Depreciation and amortization IT $ 196 $ 263 $ 678 $ 1,367 Professional sales service 21 10 62 32 Equipment 8 45 22 177 Corporate — — — — Total depreciation and amortization $ 225 $ 318 $ 762 $ 1,576 Capital expenditures IT $ 71 $ 86 $ 293 $ 383 Professional sales service 23 — 75 40 Equipment 82 2 168 23 Corporate — — — 1 Total cash capital expenditures $ 176 $ 88 $ 536 $ 447 (in thousands) September 30, December 31, Identifiable Assets IT $ 22,334 $ 22,201 Professional sales service 15,088 20,674 Equipment 6,725 6,957 Corporate 28,891 21,813 Total assets $ 73,038 $ 71,645	There are no intersegment revenues. Summary financial information for the segments is set forth below: (in thousands) Year ended December 31, 2022 2021 Revenues from external customers IT $ 40,100 $ 42,916 Professional sales service 37,344 29,441 Equipment 2,573 3,222 Total revenues $ 80,017 $ 75,579 Gross Profit IT $ 16,229 $ 16,674 Professional sales service 30,288 23,906 Equipment 1,964 2,553 Total gross profit $ 48,481 $ 43,133 Operating income (loss) IT $ (1,620 ) $ (2,062 ) Professional sales service 10,099 5,918 Equipment (180 ) 32 Corporate (1,266 ) (1,069 ) Total operating income $ 7,033 $ 2,819 Depreciation and amortization IT $ 1,692 $ 3,394 Professional sales service 33 153 Equipment 198 293 Corporate — — Total depreciation and amortization $ 1,923 $ 3,840 Capital expenditures IT $ 406 $ 334 Professional sales service 125 41 Equipment 34 37 Corporate 1 3 Total cash capital expenditures $ 566 $ 415 December 31, December 31, Identifiable Assets IT $ 22,201 $ 23,144 Professional sales service 21,684 18,718 Equipment 6,957 7,144 Corporate 21,813 3,355 Total assets $ 72,655 $ 52,361
Schedule of Revenues Derived from Geographical Areas		Our revenues were derived from the following geographic areas: (in thousands) Year ended December 31, 2022 2021 Domestic (United States) $ 77,785 $ 72,681 Non-domestic (foreign) 2,232 2,898 $ 80,017 $ 75,579

Accounts and Other Receivable_2

Accounts and Other Receivables Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Accounts and Other Receivables Net (Tables) [Line Items]
Schedule of Accounts and Other Receivables Net	The following table presents information regarding the Company’s accounts and other receivables as of September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Trade receivables $ 12,788 $ 21,461 Unbilled receivables 3,050 — Allowance for credit losses and commission adjustments (7,483 ) (6,947 ) Accounts and other receivables, net $ 8,355 $ 14,514	The following table presents information regarding the Company’s accounts and other receivables as of December 31, 2022 and 2021: (in thousands) December 31, December 31, Trade receivables $ 22,471 $ 21,197 Allowance for doubtful accounts and commission adjustments (6,947 ) (5,804 ) Accounts and other receivables, net $ 15,524 $ 15,393

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Inventories, Net (Tables) [Line Items]
Schedule of Inventories, Net of reserves	Inventories, net of reserves, consist of the following: (in thousands) September 30, December 31, Raw materials $ 731 $ 751 Work in process 35 6 Finished goods 630 716 $ 1,396 $ 1,473	Inventories, net of reserves, consisted of the following: (in thousands) December 31, December 31, Raw materials $ 751 $ 744 Work in process 6 4 Finished goods 716 399 $ 1,473 $ 1,147

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Property and Equipment (Tables) [Line Items]
Schedule of Property and Equipment	Property and equipment is summarized as follows: (in thousands) December 31, December 31, Office, laboratory and other equipment $ 1,928 $ 1,940 Equipment furnished for customer or clinical uses 7,981 9,359 Right of use assets – finance leases 1,119 1,286 Furniture and fixtures 99 99 11,127 12,684 Less: accumulated depreciation and amortization (9,787 ) (10,512 ) Property and equipment, net $ 1,340 $ 2,172

Goodwill and Other Intangibles

Goodwill and Other Intangibles (Tables) - VASO CORPORATION [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Other Intangibles (Tables) [Line Items]
Schedule of Changes in the Carrying Amount of Goodwill	Goodwill of $14,375,000 is allocated to the IT segment. The remaining $1,176,000 of goodwill is attributable to the FGE reporting unit within the Equipment segment. The NetWolves and FGE reporting units had negative carrying values at September 30, 2023 and December 31, 2022. The components of the change in goodwill are as follows: (in thousands) Nine months ended Year ended Beginning of period $ 15,614 $ 15,722 Foreign currency translation adjustment (63 ) (108 ) End of period $ 15,551 $ 15,614	The changes in the carrying amount of goodwill are as follows: (in thousands) Year ended Year ended Beginning of period $ 15,722 $ 15,688 Foreign currency translation adjustment (108 ) 34 End of period $ 15,614 $ 15,722
Schedule of Company’s Other Intangible Assets Consist of Capitalized Customer-Related Intangibles, Patent and Technology Costs, and Software Costs	The Company’s other intangible assets consist of capitalized customer -related (in thousands) September 30, 2023 December 31, 2022 Customer-related Costs $ 5,831 $ 5,831 Accumulated amortization (4,732 ) (4,557 ) 1,099 1,274 Patents and Technology Costs 1,894 1,894 Accumulated amortization (1,894 ) (1,894 ) — — Software Costs 2,468 2,362 Accumulated amortization (2,212 ) (2,125 ) 256 237 $ 1,355 $ 1,511	The Company’s other intangible assets consist of capitalized customer -related (in thousands) December 31, December 31, Customer-related Costs $ 5,831 $ 5,831 Accumulated amortization (4,557 ) (4,279 ) 1,274 1,552 Patents and Technology Costs 1,894 1,894 Accumulated amortization (1,894 ) (1,754 ) — 140 Software Costs 2,362 3,459 Accumulated amortization (2,125 ) (3,110 ) 237 349 $ 1,511 $ 2,041
Schedule of Amortization of Intangibles	Amortization of intangibles for the next five years is: Years ending December 31, (in thousands) Remainder of 2023 86 2024 295 2025 224 2026 169 2027 581 $ 1,355	Amortization of intangibles for the next five years is: (in thousands) Years ending December 31, 2023 343 2024 274 2025 203 2026 148 2027 543 $ 1,511

Other Assets (Tables)

Other Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Other Assets (Tables) [Line Items]
Schedule of Other Assets	Other assets, net consist of the following at September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Deferred commission expense – noncurrent $ 3,363 $ 3,864 Trade receivables – noncurrent 831 792 Other, net of allowance for loss on loan receivable of $412 at September 30, 2023 and December 31, 2022 58 70 $ 4,252 $ 4,726	Other assets consist of the following: (in thousands) December 31, December 31, Deferred commission expense – noncurrent $ 3,864 $ 2,018 Trade receivables – noncurrent 792 368 Other, net of allowance for loss on loan receivable of $412 at December 31, 2022 and 2021 70 60 $ 4,726 $ 2,446

Deferred Revenue (Tables)

Deferred Revenue (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Deferred Revenue (Tables) [Line Items]
Schedule of Deferred Revenue	The changes in the Company’s deferred revenues are as follows: (in thousands) Three months ended September 30, Nine months ended September 30, 2023 2022 2023 2022 Deferred revenue at beginning of period $ 33,586 $ 27,096 $ 30,803 $ 24,965 Net additions: Deferred extended service contracts — — 2 — Deferred commission revenues 2,924 3,474 12,406 11,741 Recognized as revenue: Deferred extended service contracts (1 ) (1 ) (4 ) (4 ) Deferred commission revenues (3,269 ) (3,677 ) (9,967 ) (9,810 ) Deferred revenue at end of period 33,240 26,892 33,240 26,892 Less: current portion 18,535 17,525 18,535 17,525 Long-term deferred revenue at end of period $ 14,705 $ 9,367 $ 14,705 $ 9,367	The changes in the Company’s deferred revenues are as follows: (in thousands) Year ended December 31, 2022 2021 Deferred revenue at beginning of period $ 24,965 $ 17,704 Net additions: Deferred extended service contracts 3 (1 ) Deferred commission revenues 19,666 17,080 Recognized as revenue: Deferred extended service contracts (4 ) (5 ) Deferred commission revenues (13,827 ) (9,813 ) Deferred revenue at end of period 30,803 24,965 Less: current portion 15,139 16,495 Long-term deferred revenue at end of period $ 15,664 $ 8,470

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Accrued Expenses and Other Liabilities (Tables) [Line Items]
Schedule of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities consist of the following at September 30, 2023 and December 31, 2022: (in thousands) September 30, 2023 December 31, 2022 Accrued compensation $ 1,473 $ 2,652 Accrued expenses – other 1,791 2,012 Order reduction liability 1,198 2,577 Other liabilities 1,891 1,650 $ 6,353 $ 8,891	Accrued expenses and other liabilities consist of the following: (in thousands) December 31, December 31, Accrued compensation $ 2,652 $ 2,397 Accrued expenses – other 2,012 1,799 Order reduction liability 2,577 1,518 Other liabilities 1,650 1,775 $ 8,891 $ 7,489

Notes Payable And Revolving C_2

Notes Payable And Revolving Credit Agreement (Tables)	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Notes Payable And Revolving Credit Agreement (Tables) [Line Items]
Schedule of Notes Payable	Notes payable consist of the following: (in thousands) December 31, 2022 December 31, 2021 Notes payable 24 31 Less: current portion (9 ) (8 ) $ 15 $ 23

Leases (Tables)

Leases (Tables) - VASO CORPORATION [Member]	12 Months Ended
	Dec. 31, 2022
Leases (Tables) [Line Items]
Schedule of Finance and Operating Lease Liabilities	Finance and operating lease liabilities consist of the following: (in thousands) December 31, 2022 December 31, 2021 Lease liabilities – current Finance leases $ 122 $ 222 Operating leases 745 562 $ 867 $ 784 Lease liabilities – net of current portion Finance leases $ 96 $ 218 Operating leases 823 352 $ 919 $ 570
Schedule of Undiscounted Cash Flows to Finance and Operating Lease Liabilities	A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the consolidated balance sheet at December 31, 2022 is set forth below: (in thousands) Years ending December 31, Finance Operating leases Total 2023 144 782 926 2024 83 554 637 2025 25 324 349 2026 — 71 71 Undiscounted lease payments 252 1,731 1,983 Amount representing interest (34 ) (163 ) (197 ) Discounted lease liabilities 218 1,568 1,786
Schedule of Lease Data	Additional disclosures of lease data are set forth below: (in thousands) Year ended Year ended Lease costs: Finance lease costs: Amortization of right-of-use assets $ 154 $ 193 Interest on lease liabilities 44 45 198 238 Operating lease costs 878 792 Short-term lease costs 52 78 Total lease cost $ 1,128 $ 1,108 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 44 $ 45 Operating cash flows from operating leases 878 792 Financing cash flows from finance leases 222 199 $ 1,144 $ 1,036 December 31, December 31, Weighted-average remaining lease term – finance leases (months) 23 28 Weighted-average remaining lease term – operating leases (months) 30 25 Weighted-average discount rate – finance leases 14.2 % 13.1 % Weighted-average discount rate – operating leases 9.1 % 8.8 %

Option and Stock Issuance Pla_2

Option and Stock Issuance Plans (Tables)	12 Months Ended
	Dec. 31, 2022
VASO CORPORATION [Member]
Option and Stock Issuance Plans (Tables) [Line Items]
Schedule of Non Vested Restricted Share	The following table summarizes non -vested Shares Unvested Weighted Balance at December 31, 2020 11,005,580 4,391,666 $ 0.02 Authorized — — $ — Granted (90,000 ) 90,000 $ 0.05 Vested — (1,491,666 ) $ 0.02 Forfeited — — $ — Expired — — $ — Balance at December 31, 2021 10,915,580 2,990,000 $ 0.02 Authorized — — $ — Granted (1,050,000 ) 1,050,000 $ 0.11 Vested — (1,300,000 ) $ 0.02 Forfeited 90,000 (90,000 ) $ 0.05 Expired — — $ — Balance at December 31, 2022 9,955,580 2,650,000 $ 0.06

Interim Statement Presentation

Interim Statement Presentation (Tables) - VASO CORPORATION [Member]	9 Months Ended
	Sep. 30, 2023
Interim Statement Presentation (Tables) [Line Items]
Schedule of Revised Balance Sheet and Cash Flow	Condensed Consolidated Balance Sheet As of December 31, 2022 (in thousands) As Reported Adjustment As Revised Accounts and other receivables $ 15,524 $ (1,010 ) $ 14,514 Accrued commissions $ 3,720 $ (202 ) $ 3,518 Accumulated deficit $ (39,029 ) $ (808 ) $ (39,837 ) Condensed Consolidated Statement of Cash Flows Nine months ended (in thousands) As Reported Adjustment As Revised Net income $ 3,649 $ (381 ) $ 3,268 Accounts and other receivables $ 6,502 $ 476 $ 6,978 Accrued commissions $ (560 ) $ (95 ) $ (655 )
Schedule of Revised Satement of Operation	(in thousands, except per share data) Condensed Consolidated Statement of Operations and Comprehensive Income Three months ended Nine months ended As Reported Adjustment As Revised As Reported Adjustment As Revised Revenues Professional sales services $ 9,439 $ (202 ) $ 9,237 $ 24,900 $ (476 ) $ 24,424 Cost of revenues Cost of professional sales services $ 1,570 $ (40 ) $ 1,530 $ 4,545 $ (95 ) $ 4,450 Gross Profit – professional sales services segment $ 7,869 $ (162 ) $ 7,707 $ 20,355 $ (381 ) $ 19,974 Operating income $ 2,428 $ (162 ) $ 2,266 $ 3,635 $ (381 ) $ 3,254 Net income $ 2,498 $ (162 ) $ 2,336 $ 3,649 $ (381 ) $ 3,268 Comprehensive income/(loss) $ 2,264 $ (162 ) $ 2,102 $ 3,199 $ (381 ) $ 2,818 Income/(loss) per common share – basic and diluted $ 0.01 $ (0.00 ) $ 0.01 $ 0.02 $ (0.00 ) $ 0.02
Schedule of Revised Statement of Changes in Stockholder's Equity	Condensed Consolidated Statement of Changes in Stockholders’ Equity Accumulated Deficit Total Stockholders’ Equity (in thousands) As Reported Adjustment As Revised As Reported Adjustment As Revised Balance at January 1, 2022 $ (50,902 ) $ (229 ) $ (51,131 ) $ 11,310 $ (229 ) $ 11,081 Net loss $ (344 ) $ (59 ) $ (403 ) $ (344 ) $ (59 ) $ (403 ) Balance at March 31, 2022 $ (51,246 ) $ (288 ) $ (51,534 ) $ 10,972 $ (288 ) $ 10,684 Net income $ 1,495 $ (160 ) $ 1,335 $ 1,495 $ (160 ) $ 1,335 Balance at June 30, 2022 $ (49,751 ) $ (448 ) $ (50,199 ) $ 12,258 $ (448 ) $ 11,810 Net income $ 2,498 $ (162 ) $ 2,336 $ 2,498 $ (162 ) $ 2,336 Balance at September 30, 2022 $ (47,253 ) $ (610 ) $ (47,863 ) $ 14,531 $ (610 ) $ 13,921 Balance at January 1, 2023 $ (39,029 ) $ (808 ) $ (39,837 ) $ 22,875 $ (808 ) $ 22,067

Revenue Recognition (Tables)

Revenue Recognition (Tables) - VASO CORPORATION [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Revenue Recognition (Tables) [Line Items]
Schedule of Disaggregation of Revenue	The following tables present revenues disaggregated by our business operations and timing of revenue recognition: (in thousands) Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional Equipment Total Network services $ 8,849 $ — $ — $ 8,849 $ 8,787 $ — $ — $ 8,787 Software sales and support 1,018 — — 1,018 1,049 — — 1,049 Commissions — 8,837 — 8,837 — 9,237 — 9,237 Medical equipment sales — — 714 714 — — 728 728 Medical equipment service — — 31 31 — — 32 32 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment segment Total IT segment Professional Equipment Total Network services $ 26,833 $ — $ — $ 26,833 $ 26,705 $ — $ — $ 26,705 Software sales and support 3,743 — — 3,743 3,153 — — 3,153 Commissions — 26,401 — 26,401 — 24,424 — 24,424 Medical equipment sales — — 2,036 2,036 — — 1,696 1,696 Medical equipment service — — 94 94 — — 93 93 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071 Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 IT segment Professional sales service segment Equipment segment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 9,302 $ — $ 221 $ 9,523 $ 9,220 $ — $ 84 $ 9,304 Revenue recognized at a point in time 565 8,837 524 9,926 616 9,237 676 10,529 $ 9,867 $ 8,837 $ 745 $ 19,449 $ 9,836 $ 9,237 $ 760 $ 19,833 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 IT segment Professional Equipment Total IT segment Professional sales service segment Equipment segment Total Revenue recognized $ 28,180 $ — $ 462 $ 28,642 $ 27,530 $ — $ 232 $ 27,762 Revenue recognized at a point in time 2,396 26,401 1,668 30,465 2,328 24,424 1,557 28,309 $ 30,576 $ 26,401 $ 2,130 $ 59,107 $ 29,858 $ 24,424 $ 1,789 $ 56,071	The following tables present revenues disaggregated by our business operations and timing of revenue recognition: Year Ended December 31, 2022 Year Ended December 31, 2021 IT segment Professional Equipment Total IT Professional Equipment Total Network services $ 35,833 $ — $ — $ 35,833 $ 37,861 $ — $ — $ 37,861 Software sales and support 4,267 — — 4,267 5,055 — — 5,055 Commissions — 37,344 — 37,344 — 29,441 — 29,441 Medical equipment sales — — 2,450 2,450 — — 3,093 3,093 Medical equipment service — — 123 123 — — 129 129 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579 Year Ended December 31, 2022 Year Ended December 31, 2021 IT Professional Equipment Total IT Professional Equipment Total Revenue recognized over $ 37,089 $ — $ 325 $ 37,414 $ 38,172 $ — $ 199 $ 38,371 Revenue recognized at a point in time 3,011 37,344 2,248 42,603 4,744 29,441 3,023 37,208 $ 40,100 $ 37,344 $ 2,573 $ 80,017 $ 42,916 $ 29,441 $ 3,222 $ 75,579
Schedule of Transaction Price Allocated to Performance Remaining Obligations	As of September 30, 2023, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $98.5 million, of which we expect to recognize revenue as follows: (in thousands) Fiscal years of revenue recognition 2023 2024 2025 Thereafter Unfulfilled performance obligations $ 13,525 $ 42,368 $ 16,455 $ 26,118
Schedule of Contract Receivable and Contract Liability	The following table summarizes the Company’s contract receivable and contract liability balances: 2023 2022 Contract receivables – January 1 15,306 15,474 Contract receivables – September 30 9,185 8,132 Increase (decrease) (6,121 ) (7,342 ) Contract liabilities – January 1 33,861 26,890 Contract liabilities – September 30 34,773 30,908 Increase (decrease) 911 4,018

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables) - VASO CORPORATION [Member]	9 Months Ended
	Sep. 30, 2023
Net Income Per Common Share (Tables) [Line Items]
Schedule of Weighted Average Shares Outstanding	A reconciliation of basic to diluted shares used in the earnings per share calculation is as follows: (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Basic weighted average shares outstanding 174,938 173,528 174,246 172,909 Dilutive effect of unvested restricted shares 908 1,364 1,148 1,604 Diluted weighted average shares outstanding 175,846 174,892 175,394 174,513
Schedule of Common Stock Equivalents	The following table represents common stock equivalents that were excluded from the computation of diluted earnings per share for the three and nine months ended September 30, 2023 and 2022, because the effect of their inclusion would be anti -dilutive (in thousands) Three months ended Nine months ended 2023 2022 2023 2022 Restricted common stock grants — — — 2

Short-Term Investments and Fi_2

Short-Term Investments and Financial Instruments (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
VASO CORPORATION [Member]
Short-Term Investments and Financial Instruments (Tables) [Line Items]
Schedule Of Company's Assets Measured At Fair Value	The following table presents information about the Company’s assets measured at fair value as of September 30, 2023 and December 31, 2022: (in thousands) Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 9,706 $ — $ — $ 9,706 Bank deposits (included in short term investments) 411 411 $ 10,117 $ — $ — $ 10,117 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money market funds $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367	The following table presents information about the Company’s assets measured at fair value as of December 31, 2022 and 2021: Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 7,934 $ — $ — $ 7,934 Bank deposits (included in short term investments) 433 433 $ 8,367 $ — $ — $ 8,367 Quoted Prices Significant Significant Balance Assets Cash equivalents invested in money $ 802 $ — $ — $ 802 Bank deposits (included in short term investments) 629 629 $ 1,431 $ — $ — $ 1,431

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)								1 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Oct. 20, 2023	Oct. 19, 2023	Jul. 12, 2023	Dec. 12, 2022	Aug. 16, 2022	Oct. 19, 2021	May 20, 2020	Oct. 19, 2021	Sep. 30, 2023	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jul. 17, 2023	Apr. 14, 2023	Mar. 14, 2023	Jan. 13, 2023	Dec. 22, 2022
Description of Organization and Business Operations [Line items]
Incorporated date									Jan. 25, 2021		Jan. 25, 2021
Gross proceeds										$ 98,000,000
Offering costs										601,730
Underwriting fees									$ 2,000,000		2,000,000
Deferred underwriting fees payable									3,500,000		3,500,000
Net proceeds									$ 401,588	101,500,000
Price per unit (in Dollars per share)									$ 10.15		$ 10.15
Maturity days									180 days		180 days
Net tangible assets									$ 5,000,001		$ 5,000,001
Common stock sold percentage									15%		15%
Redeem percentage									100%		100%
Business combination consummation date											Jan. 19, 2023
Number of business days									10 years		10 days
Interest to pay dissolution expenses									$ 100,000		$ 100,000
Trust account amount									$ 6,860,609	$ 101,501,875	$ 44,688,320	$ 101,501,875					$ 100,000
share of Company’s common stock (in Dollars per share)									$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001					$ 0.05
Price per share held in the Trust Account (in Dollars per share)									$ 10.15		$ 10.15
Shares of common stock (in Shares)			381,144	8,980,535							8,980,535
Redeemed price per shares (in Dollars per share)			$ 10.5	$ 10.24							$ 10.24
Aggregate payment amount			$ 4,002,722	$ 92,009,330							$ 92,009,330
Cash									$ 18,810		$ 597,306
Price per public share (in Dollars per share)									$ 10.15
Share of company’s common stock (in Dollars per share)			$ 0.05						$ 0.05
Excise tax percentage					1%
Common Stock [Member]
Description of Organization and Business Operations [Line items]
Gross proceeds												$ 11,900,000
Offering costs												$ 5,322,219
Inflation Reduction Act of 2022 [Member]
Description of Organization and Business Operations [Line items]
Excise tax percentage					1%
IPO [Member]
Description of Organization and Business Operations [Line items]
Number of shares (in Shares)								1			1
Number of shares (in Shares)											1
Offering costs									$ 6,101,730		$ 6,101,730
Underwriting fees									2,000,000		2,000,000
Deferred underwriting fees payable											3,500,000
Other costs								$ 601,730	601,730
Net proceeds									$ 101,500,000		$ 101,500,000
Share of company’s common stock (in Dollars per share)									$ 10		$ 10
IPO [Member] | Common Stock [Member]
Description of Organization and Business Operations [Line items]
Shares issued (in Shares)								10,000,000
Price per share (in Dollars per share)						$ 10		$ 10
Gross proceeds								$ 100,000,000
IPO [Member] | Private Placement Warrants [Member]
Description of Organization and Business Operations [Line items]
share of Company’s common stock (in Dollars per share)									$ 11.5		$ 11.5
Private Placement [Member]
Description of Organization and Business Operations [Line items]
Share of company’s common stock (in Dollars per share)						$ 0.75		$ 0.75
Sponsor [Member]
Description of Organization and Business Operations [Line items]
Shares issued (in Shares)													927,600
Subsequent Event [Member]
Description of Organization and Business Operations [Line items]
Net proceeds	$ 31,916	$ 31,916
Trust account amount	$ 6,892,525													$ 50,973.25	$ 50,973.25	$ 50,973.25
Asset, Held-in-Trust [Member]
Description of Organization and Business Operations [Line items]
Deposit in the Trust Account									$ 338,798		$ 1,411,854
Business Combination [Member]
Description of Organization and Business Operations [Line items]
Fair market percentage									80%		80%
Public Share (in Dollars per share)											$ 10.15
Trust account amount			$ 100,000						$ 6,860,609
Business Combination [Member] | IPO [Member]
Description of Organization and Business Operations [Line items]
Deferred underwriting fees payable									$ 3,500,000
Business Combination [Member] | Deferred underwriting commissions [Member]
Description of Organization and Business Operations [Line items]
Owns or acquires percentage									50%		50%
Underwriting Agreement [Member]
Description of Organization and Business Operations [Line items]
Deferred underwriting fees payable						$ 3,500,000		$ 3,500,000	$ 3,500,000
VASO CORPORATION [Member]
Description of Organization and Business Operations [Line items]
share of Company’s common stock (in Dollars per share)									$ 0.001	$ 0.001	$ 0.001	$ 0.001
Company owned rate											49.90%
Sale of the capital stock							51%
Common Stock [Member]
Description of Organization and Business Operations [Line items]
Share of company’s common stock (in Dollars per share)																	$ 10.24
Shares issued (in Shares)													1,572,400
Common Stock [Member] | Warrant [Member]
Description of Organization and Business Operations [Line items]
Number of shares (in Shares)								1
Common Stock [Member] | IPO [Member]
Description of Organization and Business Operations [Line items]
Price per share (in Dollars per share)						$ 10		$ 10
Common Stock [Member] | Sponsor [Member]
Description of Organization and Business Operations [Line items]
Shares issued (in Shares)													927,600
Sponsor [Member] | Private Placement [Member] | Private Placement Warrants [Member]
Description of Organization and Business Operations [Line items]
Shares issued (in Shares)						7,133,333					7,133,333
Price per share (in Dollars per share)											$ 0.75
Gross proceeds						$ 5,350,000			$ 5,350,000		$ 5,350,000
Trust Amendment Proposal [Member] | Business Combination [Member]
Description of Organization and Business Operations [Line items]
Trust account amount									$ 100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Oct. 19, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Cash equivalents at carrying value					$ 0	$ 0	$ 0
Federal deposit insurance corporation	$ 250,000		$ 250,000		250,000	250,000	250,000
Unrecognized tax benefits	0		0		0	0	0
Unrecognized tax benefits as income tax expense	$ 0		$ 0		$ 0	$ 0	$ 0
Common Stock subject to possible redemption (in Shares)	638,321		638,321		10,000,000	1,019,465	10,000,000
Purchase shares (in Shares)								12,850,000
Common Stock per share (in Dollars per share)								$ 11.5
Exercisable, shares (in Shares)						0
Shares of common stock (in Shares)	2,500,000		2,500,000		2,500,000	2,500,000	2,500,000
Effective tax rate expense (benefit)	(1.38%)		(1.85%)			11.59%	0%
Statutory rate percentage	21%		21%			21%	21%
General and administrative expense	$ 581,054	$ 249,307	$ 2,257,753	$ 696,460	$ 182,920	$ 1,287,276
VASO CORPORATION [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Shares of common stock (in Shares)	175,319,296		175,319,296		175,127,878	175,127,878	175,127,878
Effective tax rate expense (benefit)						(66.52%)	2.42%
Statutory rate percentage						21%	21%
Performance obligations						$ 86,000,000
Aggregated amount	$ 335,000		$ 335,000		$ 407,000,000	481,000,000	$ 407,000,000
Accrued expenses and other liabilities	6,353,000		6,353,000		7,489,000	8,891,000	7,489,000
Long-term deferred revenue						9,000,000
Contract liability balance						9,100,000	5,800,000
Sales commission assets					1,928,000	2,732,000	1,928,000
General and administrative expense	10,927,000	$ 9,978,000	32,731,000	$ 29,584,000		40,843,000	38,593,000
Capitalized sales commissions						7,113,000,000	5,567,000,000
Deferred commission expense					3,549,000,000	3,249,000,000	3,549,000,000
Long-term portion					2,018,000,000	3,864,000,000	2,018,000,000
Performance obligations					40,000,000	$ (5,000,000)	$ 40,000,000
Restricted shares (in Shares)						1,050,000	90,000
Common stock valued						$ 115,000	$ 4,500
Shares vested employees						23,000,000	23,000,000
Employees						$ 4,000,000	$ 14,000,000
Fair value of shares granted (in Dollars per share)						$ 0.11	$ 0.05
Share-based compensation expense						$ 35,000	$ 31,000
Share-based compensation and arrangements						125,000
Amortized cost	15,427,000		15,427,000			8,071,000
Short term investments	$ 15,426,000		$ 15,426,000			8,064,000
Unrecognized holding loss						7,000
Deposits						$ 433,000
Revenues percentage						10%	10%
Insurance coverage						$ 250,000
Foreign bank balances					903,000	1,234,000	$ 903,000
Long-lived assets						$ 324,000,000
Deferred tax asset						50%
Other comprehensive income (loss)						$ 343,000,000	94,000,000
VASO CORPORATION [Member] | Minimum [Member] | Property, Plant and Equipment [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives						2 years
VASO CORPORATION [Member] | Minimum [Member] | Intangible Assets [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives						5 years
VASO CORPORATION [Member] | Maximum [Member] | Property, Plant and Equipment [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives						8 years
VASO CORPORATION [Member] | Maximum [Member] | Intangible Assets [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives						10 years
Warrant [Member] | Private Placement [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Shares of common stock (in Shares)	12,850,000		12,850,000			12,850,000
GEHC [Member] | VASO CORPORATION [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Accrued expenses and other liabilities					1,518,000,000	$ 2,577,000,000	1,518,000,000
Revenues percentage						100%
Vaso Healthcare Business [Member] | VASO CORPORATION [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Aggregated amount					$ 24,955,000,000	$ 30,794,000,000	24,955,000,000
VHC IT [Member] | VASO CORPORATION [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
General and administrative expense						$ 79,000,000	$ 120,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of the Common Stock Subject to Possible Redemption Reflected in the Balance Sheet Is Reconciled - Common Stock [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of the Common Stock Subject to Possible Redemption Reflected in the Balance Sheet Is Reconciled [Line Items]
Gross proceeds			$ 100,000,000
Proceeds allocated to Public Warrants			(11,900,000)
Common Stock issuance costs			(5,322,219)
Plus: Remeasurement of carrying value to redemption value	$ 373,770	$ 998,892	18,722,219
Common Stock subject to possible redemption	6,860,609	10,489,562	$ 101,500,000
Redemption of Common Stock	$ (4,002,723)	(57,810,572)
Common Stock redemption payable		(34,198,758)
Plus: Remeasurement of carrying value to redemption value (net)		$ 998,892

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($)	3 Months Ended						9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022
Numerator:
Allocation of net income	$ (688,427)	$ (544,667)	$ (946,841)	$ 736,637	$ 398,270	$ 555,517	$ (2,179,935)	$ 1,690,424	$ 2,738,756	$ 1,623,367
Denominator:
Weighted average shares outstanding	3,188,035			12,500,000			3,407,774	12,500,000	4,955,882	12,278,562
Basic net income per share	$ (0.22)			$ 0.06			$ (0.64)	$ 0.14	$ 0.55	$ 0.13

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Earnings Per Share, Basic and Diluted (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022
Schedule of Earnings Per Share, Basic and Diluted [Abstract]
Dilution net income per share	$ (0.22)	$ 0.06	$ (0.64)	$ 0.14	$ 0.55	$ 0.13

Initial Public Offering (Detail

Initial Public Offering (Details) - IPO [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Initial Public Offering [Line Items]
Initial public offering shares	10,000,000	10,000,000
Share price per unit	$ 10	$ 10
Common stock, Conversion basis	Each Unit consists of one Public Share, and one redeemable warrant (each, a “Public Warrant”)	Each Unit consists of one Public Share, and one redeemable warrant (each, a “Public Warrant”)
Common stock shares	1	1
Private Placement Warrants [Member]
Initial Public Offering [Line Items]
Common stock par value	$ 11.5	$ 11.5

Private Placement Warrants (Det

Private Placement Warrants (Details) - USD ($)		9 Months Ended	12 Months Ended
	Oct. 19, 2021	Sep. 30, 2023	Dec. 31, 2022
Private Placement [Member]
Private Placement Warrants [Line Items]
Sale of private placemets warrants	7,133,333
Price per warrant (in Dollars per share)	$ 0.75
Gross proceeds (in Dollars)	$ 5,350,000
Warrant exercisable shares	1
IPO [Member]
Private Placement Warrants [Line Items]
Sale of private placemets warrants		10,000,000	10,000,000
Price per warrant (in Dollars per share)		$ 10	$ 10
Common stock price per share (in Dollars per share)	$ 11.5
Private Placement Warrants [Member] | Common Stock [Member] | IPO [Member]
Private Placement Warrants [Line Items]
Common stock price per share (in Dollars per share)	$ 11.5
Private Placement Warrants [Member] | Common Stock [Member] | IPO [Member]
Private Placement Warrants [Line Items]
Warrant exercisable shares	1
Sponsor [Member] | Private Placement Warrants [Member] | Private Placement [Member]
Private Placement Warrants [Line Items]
Private placements warrants	7,133,333		7,133,333
Warrant price per share	0.75
Gross proceeds (in Dollars)	$ 5,350,000	$ 5,350,000	$ 5,350,000

Related Party Transactions (Det

Related Party Transactions (Details)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jan. 01, 2021 USD ($)

Jun. 30, 2021

Feb. 28, 2021 USD ($) $ / shares shares

Sep. 30, 2023 USD ($) $ / shares shares

Sep. 30, 2022 USD ($)

Sep. 30, 2023 USD ($) $ / shares shares

Sep. 30, 2022 USD ($)

Dec. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2021 USD ($) $ / shares shares

Dec. 31, 2015 USD ($)

Jul. 18, 2023 USD ($)

Jan. 18, 2023 USD ($)

Oct. 19, 2021 $ / shares

Jan. 25, 2021 USD ($)

Related Party Transactions (Details) [Line Items]

Common stock shares outstanding (in Shares) | shares

2,500,000

2,500,000

2,500,000

2,500,000

Share price (in Dollars per share) | $ / shares

$ 10.73

$ 10.73

$ 10.22

$ 9.87

Working capital loans

$ 215,000

$ 215,000

$ 0

$ 0

Common Stock [Member]

Related Party Transactions (Details) [Line Items]

Stock split

1.3333

Restriction On Transfer Of Founder Shares Event One [Member] | Common Stock [Member]

Related Party Transactions (Details) [Line Items]

Number of trading days determining share price

20 days

20 days

Number of consecutive trading days determining share price

30 days

30 days

Restriction On Transfer Of Founder Shares Event One [Member] | Common Stock [Member] | Share Price Exceeds Twelve Point Fifty USD [Member]

Related Party Transactions (Details) [Line Items]

Share price (in Dollars per share) | $ / shares

$ 12.5

$ 12.5

$ 12.5

Over-Allotment Option [Member]

Related Party Transactions (Details) [Line Items]

Share (in Shares) | shares

375,000

375,000

375,000

IPO [Member] | Common Stock [Member]

Related Party Transactions (Details) [Line Items]

Per share (in Dollars per share) | $ / shares

$ 10

VASO CORPORATION [Member]

Related Party Transactions (Details) [Line Items]

Common stock shares outstanding (in Shares) | shares

175,319,296

175,319,296

175,127,878

175,127,878

Interest charge aggregating amount

$ 0

$ 131,000,000

Purchase amount

$ 4,800,000

Fees amount

$ 190,000

95,000

MedTech Note [Member]

Related Party Transactions (Details) [Line Items]

Net Receivable From Related Party

$ 814,000

$ 814,000

MedTech Note [Member] | VASO CORPORATION [Member]

Related Party Transactions (Details) [Line Items]

Loss Included In Other (expense) Income

$ 24,000

$ (40,000)

$ 101,000

$ 95,000

Net Receivable From Related Party

403,000

Promissory Note [Member]

Related Party Transactions (Details) [Line Items]

Debt instrument, Face amount

$ 1,500,000

$ 1,500,000

Working Capital Loans [Member]

Related Party Transactions (Details) [Line Items]

Working capital loans

$ 1,500,000

Debt instrument, convertible, conversion price (in Dollars per share) | $ / shares

$ 0.75

$ 0.75

$ 0.75

Fair value portion of debt instrument

$ 0

$ 0

$ 0

Sponsor [Member] | Founder Shares [Member]

Related Party Transactions (Details) [Line Items]

Sponsor paid

$ 25,000

Per share (in Dollars per share) | $ / shares

$ 0.009

Consideration of share (in Shares) | shares

2,156,250

Common stock shares outstanding (in Shares) | shares

2,875,000

2,875,000

2,875,000

Sponsor [Member] | Restriction On Transfer Of Founder Shares Event One [Member] | Founder Shares [Member]

Related Party Transactions (Details) [Line Items]

Percentage of shares subject to Lock up

50%

50%

Lock up period

6 months

Sponsor [Member] | Restriction On Transfer Of Founder Shares Event Two [Member] | Founder Shares [Member]

Related Party Transactions (Details) [Line Items]

Percentage of shares subject to Lock up

50%

50%

Sponsor [Member] | Note Payable Related Party [Member]

Related Party Transactions (Details) [Line Items]

Debt instrument, Face amount

$ 152,000

$ 152,000

$ 0

Sponsor [Member] | Not Purchased Any Public Shares [Member] | IPO [Member]

Related Party Transactions (Details) [Line Items]

Equity method investment, ownership percentage

20%

Sponsor [Member] | Promissory Note [Member]

Related Party Transactions (Details) [Line Items]

Debt instrument, Face amount

$ 300,000

Sponsor [Member] | Administrative And Shared Personnel Services [Member]

Related Party Transactions (Details) [Line Items]

Administrative and shared personnel support

$ 41,625

Sponsor [Member] | Unsecured Promissory Note [Member]

Related Party Transactions (Details) [Line Items]

Debt instrument, Face amount

$ 300,000

Debt instrument, Payment terms

payable on the earlier of (i) December 31, 2021 or (ii) the consummation of the Initial Public Offering.

MedTech [Member] | VASO CORPORATION [Member]

Related Party Transactions (Details) [Line Items]

Purchase amount

$ 2,300,000

Commitments and Contingencies (

Commitments and Contingencies (Details)						1 Months Ended		3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Jul. 12, 2023 USD ($) $ / shares shares	Dec. 12, 2022 USD ($) $ / shares shares	May 10, 2019 USD ($)	May 10, 2019	Jan. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Oct. 19, 2021 USD ($)
Commitments and Contingencies (Details) [Line Items]
Amount of underwriting price										$ 2,000,000			$ 2,000,000
Deferred underwriting commissions	$ 3,500,000						$ 3,500,000	$ 3,500,000		3,500,000			$ 3,500,000
Redemption of shares (in Shares) | shares		381,144	8,980,535										8,980,535
Redemption price per shares (in Dollars per share) | $ / shares		$ 10.5	$ 10.24										$ 10.24
Aggregate of redemption shares		$ 4,002,722	$ 92,009,330										$ 92,009,330
Cash withdrawn						$ 34,198,758				38,201,481	$ 107,883		57,810,572
Excise tax liability								(40,027)	$ (341,988)
Liability balance							34,198,758						34,198,758
Excise tax liability accrued	382,015
Two Thousand and Twenty Two December Redemptions [Member]
Commitments and Contingencies (Details) [Line Items]
Excise tax liability accrued	341,988
IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Amount of underwriting price										2,000,000			2,000,000
Deferred underwriting commissions							3,500,000						$ 3,500,000
VASO CORPORATION [Member]
Commitments and Contingencies (Details) [Line Items]
Employment Agreement for Annual Compensation | $				$ 500,000			$ 350,000
Number of States for Market Segments and Accounts													48
Employment agreement term					5 years
Annual compensation				$ 500,000									$ 350,000
Licensing and support service agreement													$ 339,000	$ 343,000
Underwriting Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Deferred underwriting commissions	$ 3,500,000							$ 3,500,000		$ 3,500,000					$ 3,500,000
Underwriting Agreement [Member] | Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Purchase of additional units (in Shares) | shares	1,500,000						1,500,000	1,500,000		1,500,000			1,500,000
Options vesting periods										45 days
Underwriting Agreement [Member] | IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Underwriting discount price per share (in Dollars per share) | $ / shares	$ 0.2						$ 0.2	$ 0.2		$ 0.2			$ 0.2
Deferred underwriting commissions price per share (in Dollars per share) | $ / shares	$ 0.35						$ 0.35	$ 0.35		$ 0.35			$ 0.35
Options vesting periods										45 days
Registration Rights Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Number of demands	3							3		3

Stockholders_ Deficit (Details)

Stockholders’ Deficit (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Jul. 12, 2023	Dec. 22, 2022	Dec. 31, 2021	Oct. 19, 2021
Stockholders’ Deficit (Details) [Line Items]
Common stock authorized	100,000,000	100,000,000			100,000,000
Common stock shares issued	2,500,000	2,500,000			2,500,000
Common stock shares outstanding	2,500,000	2,500,000			2,500,000
Common stock subject to possible redemption	638,321	1,019,465			10,000,000
Price per share (in Dollars per share)	$ 0.05		$ 0.05
Aggregate payment (in Dollars)				$ 92,009,330
Payment of trust account (in Dollars)		$ 57,810,572
Redemption amounts (in Dollars)		34,198,758
Trust account (in Dollars)		$ 10,578,661
Preferred stock shares authorized	1,000,000	1,000,000			1,000,000
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock shares issued
Preferred stock shares outstanding
Exceeds per share (in Dollars per share)	$ 10.73	$ 10.22			$ 9.87
Warrants outstanding						12,850,000
Common stock par value (in Dollars per share)	$ 0.0001	0.0001		$ 0.05	$ 0.0001
Class Of Warrant Or Right Number Of Days After The Completion Of Business Combination From Which Warrants Or Rights Becomes Exercisable	30 days
Share Price Equals Or Exceeds Sixteen Point Fifty USD [Member] | Common Stock [Member]
Stockholders’ Deficit (Details) [Line Items]
Exceeds per share (in Dollars per share)		$ 16.5
VASO CORPORATION [Member]
Stockholders’ Deficit (Details) [Line Items]
Common stock authorized	250,000,000	250,000,000			250,000,000
Common stock shares issued	185,627,383	185,435,965			185,435,965
Common stock shares outstanding	175,319,296	175,127,878			175,127,878
Preferred stock shares authorized	1,000,000	1,000,000			1,000,000
Preferred stock par value (in Dollars per share)	$ 0.01	$ 0.01			$ 0.01
Preferred stock shares issued
Preferred stock shares outstanding
Withholding tax		10%
Registered capital rate		50%
Statutory reserves (in Dollars)		$ 35,000			$ 35,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001			$ 0.001
Common Stock [Member]
Stockholders’ Deficit (Details) [Line Items]
Exercised shares				8,980,535
Price per share (in Dollars per share)				$ 10.24
Warrant [Member]
Stockholders’ Deficit (Details) [Line Items]
Exceeds per share (in Dollars per share)	16.5
Public Warrants [Member]
Stockholders’ Deficit (Details) [Line Items]
Price per share (in Dollars per share)	$ 0.01
Initial public offering term	1 year	1 year
Warrant expire term	5 years	5 years
Warrants outstanding	10,000,000	10,000,000			10,000,000

Warrant Liabilities (Details)

Warrant Liabilities (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 19, 2021
Warrant Liabilities [Line Items]
Price per share	$ 10.73	$ 10.22	$ 9.87
Market value percentage	115%	115%
Warrants outstanding				12,850,000
Common Stock [Member]
Warrant Liabilities [Line Items]
Total equity proceeds, percentage	60%	60%
Number of trading day period	20 days	20 days
Share Price Less Than Nine Point Fifty USD [Member] | Common Stock [Member]
Warrant Liabilities [Line Items]
Price per share	$ 9.5	$ 9.5
Share Price Below Nine Point Fifty USD [Member] | Common Stock [Member]
Warrant Liabilities [Line Items]
Exercise price per share	$ 9.5	$ 9.5
Private Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding		7,133,333
Private Placements Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding	7,133,333	7,133,333

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Company's Liabilities on Recurring Basis - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Quoted Prices in Active Markets (Level 1) [Member]
Assets:
Marketable Securities	$ 44,688,320	$ 101,501,875
Warrant Liability-Private Placement Warrants
Significant Other Observable Inputs (Level 2) [member]
Assets:
Marketable Securities
Warrant Liability-Private Placement Warrants
Significant Other Unobservable Inputs (Level 3) [Member]
Assets:
Marketable Securities
Warrant Liability-Private Placement Warrants	$ 356,666	$ 2,354,000

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Level 3 Fair Value Measurements - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Level 3 Fair Value Measurements [Abstract]
Stock Price (in Dollars per share)	$ 10.73	$ 10.22	$ 9.87
Exercise Price (in Dollars per share)	$ 11.5	$ 11.5	$ 11.5
Term (years)	1 year 3 months 25 days	2 years 10 months 28 days	6 years
Volatility	1.20%	0.20%	8%
Risk Free Rate	5.32%	4.24%	1.35%
Dividend Yield	0%	0%	0%

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Changes in Fair Value of Level 3 Warrant Liabilities - USD ($)	2 Months Ended	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Oct. 19, 2021
Schedule of Changes in Fair Value of Level 3 Warrant Liabilities [Line Items]
Fair value	$ 2,354,000					$ 2,354,000	$ 356,666	$ 9,986,666
Change in fair value	$ (7,632,666)	$ 142,667	$ (642,000)	$ 71,334	$ (1,997,334)	$ (7,632,666)	$ (1,997,334)

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Net operating loss carryforwards	$ 0	$ 112,387
Change in valuation allowance	246,333	62,014
VASO CORPORATION [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforwards	7,000,000
Income tax benefit	4,743,000
State income tax	36,000	47,000
Foreign tax	9,000,000	52,000,000
Income tax provision		151,000,000
Deferred tax assets		$ 52,000
Recorded deferred tax assets	12,006,000,000
Decrease deferred tax assets	1,099,000,000
Valuation allowance	4,543,000,000
Reflecting decrease valuation allowance	$ 6,226,000
Net operating loss carryforwards expiration date	expiring at various dates from 2022 through 2037
VASO CORPORATION [Member] | Federal and State Income Tax [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforwards	$ 24,000,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Components of Income Tax Expense Benefit - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Components of Income Tax Expense Benefit [Abstract]
Current	$ 216,203
Deferred	(246,333)	(62,014)
Current
Deferred
Change in valuation allowance	246,333	62,014
Income tax provision	$ 216,203

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Start-up costs	$ 308,347	$ 38,019
Unrealized gain/loss
Net operating loss		23,995
Total deferred tax asset (liability)	308,347	62,014
Valuation allowance	(308,347)	(62,014)
Deferred tax asset (liability) net of allowance

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Statutory federal income tax rate	21%	21%	21%	21%
State taxes, net of federal tax benefit			0%	0%
Change in fair value of warrants			(22.80%)	(22.00%)
Warrant issuance costs			0%	0.20%
Valuation allowance			13.39%	0.80%
Income tax provision expense (benefit)	(1.38%)	(1.85%)	11.59%	0%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

Mar. 23, 2023

Feb. 24, 2023

Oct. 20, 2023

Oct. 19, 2023

Sep. 30, 2023

Sep. 19, 2023

Apr. 18, 2023

Apr. 14, 2023

Mar. 14, 2023

Jan. 22, 2023

Jan. 18, 2023

Jan. 13, 2023

Dec. 31, 2022

Dec. 22, 2022

Dec. 31, 2021

Subsequent Events (Details) [Line Items]

Company’s trust account

$ 6,860,609

$ 44,688,320

$ 100,000

$ 101,501,875

Held in trust account

10,578,661

Common stock value

$ 250

$ 250

$ 250

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Company’s trust account

$ 6,892,525

$ 50,973.25

$ 50,973.25

$ 50,973.25

Held in trust account

6,892,525

$ 10,828,307.47

Requiring at least (in Shares)

1,100,000

Company had calendar days

September 19, 2023

August 23, 2023

Trust account

$ 31,916

$ 31,916

Subsequent Event [Member] | Minimum [Member]

Subsequent Events (Details) [Line Items]

Publicly held shares least

$ 15,000,000

Subsequent Event [Member] | Maximum [Member]

Subsequent Events (Details) [Line Items]

Publicly held shares least

$ 15,000,000

Forecast [Member]

Subsequent Events (Details) [Line Items]

Common stock value

$ 50,000,000

Sponsor [Member] | Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Borrow up to cash

$ 1,500,000

Market Value of Listed Securities [Member]

Subsequent Events (Details) [Line Items]

Common stock value

$ 50,000,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of the Common Stock Subject to Possible Redemption Reflected in the Balance Sheet is Reconciled - Common Stock [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of the Common Stock Subject to Possible Redemption Reflected in the Balance Sheet is Reconciled [Line items]
Gross proceeds			$ 100,000,000
Less:
Proceeds allocated to Public Warrants			(11,900,000)
Common Stock issuance costs			(5,322,219)
Plus: Remeasurement of carrying value to redemption value	$ 373,770	$ 998,892	18,722,219
Common Stock subject to possible redemption	6,860,609	10,489,562	$ 101,500,000
Less:
Redemption of Common Stock	$ (4,002,723)	(57,810,572)
Common Stock redemption payable		$ (34,198,758)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Share - Common Stock [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Allocation of net income (loss), including remeasurement of temporary equity	$ (688,427)	$ 736,637	$ (2,179,935)	$ 1,690,424
Denominator:
Weighted average shares outstanding	3,188,035	12,500,000	3,407,774	12,500,000
Basic net income (loss) per share	$ (0.22)	$ 0.06	$ (0.64)	$ 0.14

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Share (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Common Stock [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Share (Parentheticals) [Line Items]
Dilution net income (loss) per share	$ (0.22)	$ (0.22)	$ (0.64)	$ 0.14

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of Company's Liabilities are Measured at Fair Value - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	$ 6,860,609	$ 44,688,320
Warrant Liability-Private Placement Warrants
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities
Warrant Liability-Private Placement Warrants
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities
Warrant Liability-Private Placement Warrants	$ 428,000	$ 356,666

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of Level 3 Fair Value Measurements - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Quantitative Information Regarding Level 3 Fair Value Measurements [Line items]
Stock Price (in Dollars per share)	$ 10.73	$ 10.22	$ 9.87
Exercise Price (in Dollars per share)	$ 11.5	$ 11.5	$ 11.5
Term (years)	1 year 3 months 25 days	2 years 10 months 28 days	6 years
Volatility	1.20%	0.20%	8%
Risk Free Rate	5.32%	4.24%	1.35%
Dividend Yield	0%	0%	0%

Fair Value Measurements (Deta_6

Fair Value Measurements (Details) - Schedule of Changes in Fair Value of Level 3 Warrant Liabilities - Private Placement Warrants [Member] - USD ($)	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value at Beginning	$ 285,533	$ 428,000	$ 356,666
Change in fair value	142,667	(142,667)	71,334
Fair value at Ending	$ 428,000	$ 285,533	$ 428,000

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Details) - Schedule of Revenues Disaggregated - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 40,100	$ 42,916
Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,344	29,441
Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,573	3,222
Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	80,017	75,579
Network Services [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	35,833	37,861
Network Services [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Network Services [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Network Services [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	35,833	37,861
Software Sales and Support [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,267	5,055
Software Sales and Support [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Software Sales and Support [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Software Sales and Support [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,267	5,055
Commissions [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Commissions [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,344	29,441
Commissions [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Commissions [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,344	29,441
Medical Equipment Sales [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Sales [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Sales [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,450	3,093
Medical Equipment Sales [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,450	3,093
Medical Equipment Service [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Service [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Service [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	123	129
Medical Equipment Service [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	123	129
Revenue Recognized Over Time [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,089	38,172
Revenue Recognized Over Time [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Revenue Recognized Over Time [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	325	199
Revenue Recognized Over Time [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,414	38,371
Revenue Recognized at a Point in Time [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,011	4,744
Revenue Recognized at a Point in Time [Member] | Professional Sales Service Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,344	29,441
Revenue Recognized at a Point in Time [Member] | Equipment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,248	3,023
Revenue Recognized at a Point in Time [Member] | Total [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 42,603	$ 37,208

Summary of Significant Accou_11

Summary of Significant Accounting Policies (Details) - Schedule of Aggregate Amount of Transaction Price Allocated to Performance Obligations - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Aggregate Amount of Transaction Price Allocated to Performance Obligations [Line Items]
2023	$ 13,525	$ 41,882
2024	42,368	14,496
2025	16,455	4,464
Thereafter	$ 26,118	$ 29,697

Summary of Significant Accou_12

Summary of Significant Accounting Policies (Details) - Schedule of Contract Receivable and Contract Liability Balances - VASO CORPORATION [Member] - Accounts Receivable [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of Contract Receivable and Contract Liability Balances [Line Items]
Contract receivables – January 1	$ 15,761	$ 10,200
Contract receivables – December 31	16,316	15,761
Increase (decrease) Contract receivables	555	5,561
Contract liabilities – January 1	26,890	19,375
Contract liabilities – December 31	33,861	26,890
Increase (decrease) Contract liabilities	$ 6,971	$ 7,515

Summary of Significant Accou_13

Summary of Significant Accounting Policies (Details) - Schedule of Company’s Assets Measured at Fair Value - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Assets Measured at Fair Value [Line Items]
Cash equivalents invested in money market funds	$ 7,934	$ 9,706	$ 7,934	$ 802
Bank deposits (included in short term investments)	433	411	433	629
Fair Value of Assets	8,367		8,367	1,431
Fair Value, Inputs, Level 1 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Assets Measured at Fair Value [Line Items]
Cash equivalents invested in money market funds	7,934	9,706	7,934	802
Bank deposits (included in short term investments)	433	411	433	629
Fair Value of Assets	8,367		8,367	1,431
Fair Value, Inputs, Level 2 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Assets Measured at Fair Value [Line Items]
Cash equivalents invested in money market funds
Fair Value of Assets
Fair Value, Inputs, Level 3 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Assets Measured at Fair Value [Line Items]
Cash equivalents invested in money market funds
Fair Value of Assets

Summary of Significant Accou_14

Summary of Significant Accounting Policies (Details) - Schedule of Company’s Allowance for Doubtful Accounts and Commission Adjustments - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Allowance for Doubtful Accounts and Commission Adjustments [Line Items]
Beginning Balance	$ 5,804	$ 4,208
Ending Balance	6,947	5,804
Provision for losses on accounts receivable	63	132
Direct write-offs, net of recoveries	(159)	(77)
Commission adjustments	$ 1,239	$ 1,541

Summary of Significant Accou_15

Summary of Significant Accounting Policies (Details) - Schedule of Basic to Diluted Shares Used in the Earnings Per Share - VASO CORPORATION [Member] - shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of Basic to Diluted Shares Used in the Earnings Per Share [Line Items]
Basic weighted average shares outstanding	174,938	173,528	174,246	172,909	173,065	171,688
Dilutive effect of unvested restricted shares	908	1,364	1,148	1,604	1,591	2,083
Diluted weighted average shares outstanding	175,846	174,892	175,394	174,513	174,656	173,771

Segment Reporting (Details)

Segment Reporting (Details) - VASO CORPORATION [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting [Line Items]
Accounts and other receivables (in Dollars)	$ 8,355		$ 8,355		$ 14,514
Accounts and other receivables percentage					83%
GEHC [Member]
Segment Reporting [Line Items]
Accounts and other receivables (in Dollars)						$ 12,300
Accounts and other receivables percentage						80%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | GEHC [Member]
Segment Reporting [Line Items]
Concentration risk percentage					47%	39%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | GE Healthcare [Member]
Segment Reporting [Line Items]
Concentration risk percentage	45%	47%	45%	44%	81%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Customer [Member]
Segment Reporting [Line Items]
Concentration risk percentage			10%
Accounts Receivable [Member] | GEHC [Member]
Segment Reporting [Line Items]
Accounts and other receivables (in Dollars)					$ 12,800
Accounts Receivable [Member] | GE Healthcare [Member]
Segment Reporting [Line Items]
Accounts and other receivables (in Dollars)	$ 6,900		$ 6,900		$ 11,800
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Segment Reporting [Line Items]
Concentration risk percentage			83%

Segment Reporting (Details) - S

Segment Reporting (Details) - Schedule of Financial Information For Segments - VASO CORPORATION [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues from external customers
Total revenues	$ 19,449	$ 19,833	$ 59,107	$ 56,071	$ 80,017	$ 75,579
Gross Profit
Total gross profit	12,043	12,374	36,540	33,260	48,481	43,133
Operating income (loss)
Total operating income	907	2,266	3,225	3,254	7,033	2,819
Depreciation and amortization
Total depreciation and amortization	225	318	762	1,576	1,923	3,840
Capital expenditures
Total cash capital expenditures					566	415
Identifiable Assets
Total assets					72,655	52,361
IT [Member]
Revenues from external customers
Total revenues	9,867	9,836	30,576	29,858	40,100	42,916
Gross Profit
Total gross profit	4,274	4,095	13,455	11,906	16,229	16,674
Operating income (loss)
Total operating income	(187)	(474)	(133)	(1,531)	(1,620)	(2,062)
Depreciation and amortization
Total depreciation and amortization	196	263	678	1,367	1,692	3,394
Capital expenditures
Total cash capital expenditures					406	334
Identifiable Assets
Total assets					22,201	23,144
Professional Sales Service [Member]
Revenues from external customers
Total revenues	8,837	9,237	26,401	24,424	37,344	29,441
Gross Profit
Total gross profit	7,201	7,707	21,480	19,974	30,288	23,906
Operating income (loss)
Total operating income	1,648	2,981	4,784	5,752	10,099	5,918
Depreciation and amortization
Total depreciation and amortization	21	10	62	32	33	153
Capital expenditures
Total cash capital expenditures					125	41
Identifiable Assets
Total assets					21,684	18,718
Corporate [Member]
Operating income (loss)
Total operating income	(471)	(265)	(1,212)	(835)	(1,266)	(1,069)
Depreciation and amortization
Total depreciation and amortization					0	0
Capital expenditures
Total cash capital expenditures					1	3
Identifiable Assets
Total assets					21,813	3,355
Equipment [Member]
Revenues from external customers
Total revenues	745	760	2,130	1,789	2,573	3,222
Gross Profit
Total gross profit	568	572	1,605	1,380	1,964	2,553
Operating income (loss)
Total operating income	(83)	24	(214)	(132)	(180)	32
Depreciation and amortization
Total depreciation and amortization	$ 8	$ 45	$ 22	$ 177	198	293
Capital expenditures
Total cash capital expenditures					34	37
Identifiable Assets
Total assets					$ 6,957	$ 7,144

Segment Reporting (Details) -_2

Segment Reporting (Details) - Schedule of Revenues Derived from Geographical Areas - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 80,017	$ 75,579
Domestic (United States) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	77,785	72,681
Non-Domestic (Foreign) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,232	$ 2,898

Accounts and Other Receivable_3

Accounts and Other Receivables Net (Details) - Schedule of Accounts and Other Receivables Net - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	$ 22,471	$ 21,197
Allowance for doubtful accounts and commission adjustments	(6,947)	(5,804)
Accounts and other receivables, net	$ 15,524	$ 15,393

Inventories, Net (Details)

Inventories, Net (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
VASO CORPORATION [Member]
Inventories, Net (Details) [Line Items]
Reserve for Slow Moving Inventory	$ 164,000	$ 163,000	$ 165,000

Inventories, Net (Details) - Sc

Inventories, Net (Details) - Schedule of Inventories, Net of reserves - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Raw materials	$ 751	$ 744
Work in process	6	4
Finished goods	716	399
Total inventories , net of reserves	$ 1,473	$ 1,147

Property and Equipment (Details

Property and Equipment (Details) - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment (Details) [Line Items]
Finance leases	$ 858,000	$ 833,000
Depreciation expense	$ 1,372,000	$ 1,868,000

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment	$ 11,127	$ 12,684
Less: accumulated depreciation and amortization	(9,787)	(10,512)
Property and equipment, net	1,340	2,172
Office laboratory and other equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,928	1,940
Equipment furnished for customer or clinical uses [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	7,981	9,359
Right of use assets finance leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,119	1,286
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 99	$ 99

Goodwill and Other Intangible_2

Goodwill and Other Intangibles (Details) - VASO CORPORATION [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Other Intangibles (Details) [Line Items]
Goodwill	$ 14,375,000		$ 14,375,000		$ 14,375,000	$ 1,239,000
Amortized software costs					1,117,000
Amortization Expense	$ 81,000	$ 136,000	$ 261,000	$ 451,000	551,000	$ 1,972,000
Previously Reported [Member]
Goodwill and Other Intangibles (Details) [Line Items]
Goodwill					$ 1,176,000

Goodwill and Other Intangible_3

Goodwill and Other Intangibles (Details) - Schedule of Changes in the Carrying Amount of Goodwill - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Line Items]
Beginning of period	$ 15,722	$ 15,688
Foreign currency translation adjustment	(108)	34
End of period	$ 15,614	$ 15,722

Goodwill and Other Intangible_4

Goodwill and Other Intangibles (Details) - Schedule of Company’s Other Intangible Assets Consist of Capitalized Customer-Related Intangibles, Patent and Technology Costs, and Software Costs - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer-related
Intangible assets, gross			$ 140
Intangible assets, net	$ 1,355	1,511	2,041
Customer-Related [Member]
Customer-related
Costs		5,831	5,831
Accumulated amortization		(4,557)	(4,279)
Intangible assets, gross		1,274	1,552
Patents and Technology [Member]
Customer-related
Costs		1,894	1,894
Accumulated amortization		(1,894)	(1,754)
Software [Member]
Customer-related
Costs		2,362	3,459
Accumulated amortization		(2,125)	(3,110)
Intangible assets, gross		$ 237	$ 349

Goodwill and Other Intangible_5

Goodwill and Other Intangibles (Details) - Schedule of Amortization of Intangibles - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Other Intangibles (Details) - Schedule of Amortization of Intangibles [Line Items]
2023		$ 343
2024		274
2025		203
2026		148
2027		543
Total	$ 1,355	$ 1,511	$ 2,041

Other Assets (Details) - Schedu

Other Assets (Details) - Schedule of Other Assets - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Assets (Details) - Schedule of Other Assets [Line Items]
Deferred commission expense – noncurrent	$ 3,864	$ 2,018
Trade receivables – noncurrent	792	368
Other, net of allowance for loss on loan receivable of $412 at December 31, 2022 and 2021	70	60
Total	$ 4,726	$ 2,446

Other Assets (Details) - Sche_2

Other Assets (Details) - Schedule of Other Assets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Previously Reported [Member] | VASO CORPORATION [Member]
Other Assets (Details) - Schedule of Other Assets (Parentheticals) [Line Items]
Net of allowance for loss on loan receivable	$ 412	$ 412

Deferred Revenue (Details) - Sc

Deferred Revenue (Details) - Schedule of Deferred Revenue - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenue (Details) - Schedule of Deferred Revenue [Line Items]
Deferred revenue at beginning of period	$ 24,965	$ 17,704
Recognized as revenue:
Deferred revenue at end of period	30,803	24,965
Long-term deferred revenue at end of period	15,664	8,470
Less: current portion	15,139	16,495
Deferred Extended Service Contracts [Member]
Net additions:
Net additions	3	(1)
Recognized as revenue:
Recognized as revenue	(4)	(5)
Deferred Commission Revenues [Member]
Net additions:
Net additions	19,666	17,080
Recognized as revenue:
Recognized as revenue	$ (13,827)	$ (9,813)

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities (Details) - Schedule of Accrued Expenses and Other Liabilities - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Expenses and Other Liabilities [Abstract]
Accrued compensation	$ 1,473	$ 2,652	$ 2,397
Accrued expenses – other	1,791	2,012	1,799
Order reduction liability	1,198	2,577	1,518
Other liabilities	1,891	1,650	1,775
Total other liabilities	$ 6,353	$ 8,891	$ 7,489

Notes Payable And Revolving C_3

Notes Payable And Revolving Credit Agreement (Details) - VASO CORPORATION [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 30, 2022
Notes Payable And Revolving Credit Agreement (Details) [Line Items]
Note interest rate	1.90%
Line of credit		$ 3
Line of credit expiration date	Aug. 31, 2023

Notes Payable And Revolving C_4

Notes Payable And Revolving Credit Agreement (Details) - Schedule of Notes Payable - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Notes payable	$ 24	$ 31
Less: current portion	(9)	(8)
Total	$ 15	$ 23

Leases (Details)

Leases (Details) - VASO CORPORATION [Member]	12 Months Ended
	Dec. 31, 2022
Leases (Details) [Line Items]
Assets and liabilities leases term	12 months
Minimum [Member]
Leases (Details) [Line Items]
Finance leases terms	3 years
Operating lease terms range	2 years
Maximum [Member]
Leases (Details) [Line Items]
Finance leases terms	5 years
Operating lease terms range	7 years

Leases (Details) - Schedule of

Leases (Details) - Schedule of Finance and Operating Lease Liabilities - Previously Reported [Member] - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases (Details) - Schedule of Finance and Operating Lease Liabilities [Line Items]
Finance leases	$ 122	$ 222
Operating leases	745	562
Lease liabilities - current	867	784
Finance leases	96	218
Operating leases	823	352
Lease liabilities - net of current portion	$ 919	$ 570

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Undiscounted Cash Flows to Finance and Operating Lease Liabilities - VASO CORPORATION [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Leases (Details) - Schedule of Undiscounted Cash Flows to Finance and Operating Lease Liabilities [Line Items]
2023 Finance leases	$ 144
2023 Operating leases	782
2023 Total	926
2024 Finance leases	83
2024 Operating leases	554
2024 Total	637
2025 Finance leases	25
2025 Operating leases	324
2025 Total	349
2026 Finance leases
2026 Operating leases	71
2026 Total	71
Undiscounted lease payments Finance leases	252
Undiscounted lease payments Operating leases	1,731
Undiscounted lease payments Total	1,983
Amount representing interest Finance leases	(34)
Amount representing interest Operating leases	(163)
Amount representing interest Total	(197)
Discounted lease liabilities Finance leases	218
Discounted lease liabilities Operating leases	1,568
Discounted lease liabilities Total	$ 1,786

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Lease Data - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finance lease costs:
Amortization of right-of-use assets	$ 154	$ 193
Interest on lease liabilities	44	45
Finance lease costs	198	238
Operating lease costs	878	792
Short-term lease costs	52	78
Total lease cost	1,128	1,108
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	44	45
Operating cash flows from operating leases	878	792
Financing cash flows from finance leases	222	199
Cash paid for amounts included in the measurement of lease liabilities	$ 1,144	$ 1,036
Weighted-average remaining lease term - finance leases (months)	23 years	28 years
Weighted-average remaining lease term - operating leases (months)	30 years	25 years
Weighted-average discount rate - finance leases	14.20%	13.10%
Weighted-average discount rate - operating leases	9.10%	8.80%

Equity in the Eecp Business (De

Equity in the Eecp Business (Details) - VASO CORPORATION [Member] - USD ($)	1 Months Ended	12 Months Ended
	May 20, 2020	Dec. 31, 2022	Dec. 31, 2021
Equity in the Eecp Business (Details) [Line Items]
Sale of stock percentage	(51.00%)
Company closed on the sale	$ 1,150,000
EECP global income (loss)		$ 154,000	$ 73,000
Receivable from related parties		$ 403,000	$ 46,000

Option and Stock Issuance Pla_3

Option and Stock Issuance Plans (Details) - VASO CORPORATION [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Option and Stock Issuance Plans (Details) [Line Items]
Common stock issued	7,500,000
Granted shares	50,000
Shares forfeited	90,000
Common stock issued granted	1,050,000	90,000
Remaining authorized shares	53,558,455
Maximum [Member]
Option and Stock Issuance Plans (Details) [Line Items]
Common stock issued	7,500,000
2013 Plan [Member]
Option and Stock Issuance Plans (Details) [Line Items]
Shares forfeited	90,000
2016 Plan [Member]
Option and Stock Issuance Plans (Details) [Line Items]
Common stock issued granted	1,000,000

Option and Stock Issuance Pla_4

Option and Stock Issuance Plans (Details) - Schedule of Non Vested Restricted Share - VASO CORPORATION [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Non Vested Restricted Share [Abstract]
Balance at Beginning (in Shares)	10,915,580	11,005,580
Balance at Beginning (in Shares)	2,990,000	4,391,666
Balance at Beginning	$ 0.02	$ 0.02
Authorized Shares Available for Future Issuance
Authorized Unvested shares
Authorized Weighted Average Grant Date Fair Value (in Shares)
Granted Shares Available for Future Issuance (in Shares)	(1,050,000)	(90,000)
Granted Unvested shares (in Shares)	1,050,000	90,000
Granted Weighted Average Grant Date Fair Value	$ 0.11	$ 0.05
Vested Shares Available for Future Issuance (in Shares)	(1,300,000)	(1,491,666)
Vested Unvested shares	$ 0.02	$ 0.02
Vested Weighted Average Grant Date Fair Value
Forfeited Shares Available for Future Issuance	$ 0.05
Forfeited Unvested shares (in Shares)	90,000
Forfeited Weighted Average Grant Date Fair Value (in Shares)	(90,000)
Expired Shares Available for Future Issuance
Expired Unvested shares
Expired Weighted Average Grant Date Fair Value
Balance at Ending (in Shares)	9,955,580	10,915,580
Balance at Ending (in Shares)	2,650,000	2,990,000
Balance at Ending	$ 0.06	$ 0.02

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Geographical Breakdown of Income (Loss) Before Provision for Income Taxes - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of Geographical Breakdown of Income (Loss) Before Provision for Income Taxes [Line Items]
Domestic	$ 6,823	$ 5,720
Foreign	307	531
Income before provision for income taxes	$ 7,130	$ 6,251

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of Provision for Income Taxes - VASO CORPORATION - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Current provision
Federal					$ 0	$ 0
State					36	47
Foreign					9	52
Total current provision					45	99
Deferred provision (benefit)
Federal					(3,724)	41
State					(1,064)	11
Foreign					0	0
Total deferred provision (benefit)					(4,788)	52
Total income tax provision (benefit)	$ 16	$ 12	$ 35	$ 42	$ (4,743)	$ 151
Effective income tax rate					66.52%	2.42%

Income Taxes (Details) - Sche_6

Income Taxes (Details) - Schedule of Reconciliation of Effective Income Tax Rate - VASO CORPORATION [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of Reconciliation of Effective Income Tax Rate [Line Items]
Federal statutory rate	21%	21%
State income taxes	6.13%	2.70%
Change in valuation allowance relating to operations	(87.30%)	(21.32%)
Foreign tax rate differential	(0.78%)	(0.84%)
R&D credit	0.54%	(0.08%)
PPP Loan forgiveness		(11.87%)
Nondeductible expenses	0.20%	0.06%
Other	(6.31%)	12.77%
Total	(66.52%)	2.42%

Income Taxes (Details) - Sche_7

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets:
Net operating loss carryforwards	$ 8,367	$ 10,015
Amortization	328	343
Stock-based compensation	7	5
Allowance for doubtful accounts	99	125
Reserve for slow moving inventory	46	47
Tax credits	416	454
Expense accruals	908	786
Deferred revenue	1,835	1,330
Total gross deferred taxes	12,006	13,105
Valuation allowance	(4,543)	(10,769)	$ (12,145)
Net deferred tax assets	7,463	2,336
Deferred Tax Liabilities:
Deferred commissions	(464)	(325)
Goodwill	(1,962)	(1,703)
Depreciation	(30)	(89)
Total deferred tax liabilities	(2,456)	(2,117)
Total deferred tax assets (liabilities)	5,007	219
Recorded as:
Non-current deferred tax assets	5,007	219
Non-current deferred tax liabilities	0	0
Total deferred tax assets (liabilities)	$ 5,007	$ 219

Income Taxes (Details) - Sche_8

Income Taxes (Details) - Schedule of the Valuation Allowance Activity - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Valuation Allowance [Line Items]
Valuation allowance, beginning of period	$ 10,769	$ 12,145
Partial release of allowance	(4,840)	0
Change in valuation allowance	(1,386)	(1,376)
Valuation allowance, end of period	$ 4,543	$ 10,769

401(k) PLANS (Details)

401(k) PLANS (Details) - VASO CORPORATION [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
401(k) PLANS (Details) [Line Items]
Voluntary contributions rate	80%
Percentage of employee contributions	$ 112,000	$ 129,000

Interim Statement Presentatio_2

Interim Statement Presentation (Details) - VASO CORPORATION [Member] - Correction of Prior Period Financial Statements [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Interim Statement Presentation (Details) [Line Items]
Accumulated deficit		$ 229,000
lower commission revenue	$ 287,000
Commission expense		$ 58,000

Interim Statement Presentatio_3

Interim Statement Presentation (Details) - Schedule of Revised Balance Sheet and Cash Flow - VASO CORPORATION [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
As Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Accounts and other receivables	$ 6,502	$ 15,524
Accrued commissions	(560)	3,720
Accumulated deficit		(39,029)
Net income (loss)	3,649
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Accounts and other receivables	476	(1,010)
Accrued commissions	(95)	(202)
Accumulated deficit		(808)
Net income (loss)	(381)
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Accounts and other receivables	6,978	14,514
Accrued commissions	(655)	3,518
Accumulated deficit		$ (39,837)
Net income (loss)	$ 3,268

Interim Statement Presentatio_4

Interim Statement Presentation (Details) - Schedule of Revised Satement of Operation - VASO CORPORATION [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
As Reported [Member]
Revenues
Professional sales services	$ 9,439	$ 24,900
Cost of revenues
Cost of professional sales services	1,570	4,545
Gross Profit – professional sales services segment	7,869	20,355
Operating income	2,428	3,635
Net income	2,498	3,649
Comprehensive income/(loss)	$ 2,264	$ 3,199
Income/(loss) per common share
Basic (in Dollars per share)	$ 0.01	$ 0.02
Adjustment [Member]
Revenues
Professional sales services	$ (202)	$ (476)
Cost of revenues
Cost of professional sales services	(40)	(95)
Gross Profit – professional sales services segment	(162)	(381)
Operating income	(162)	(381)
Net income	(162)	(381)
Comprehensive income/(loss)	$ (162)	$ (381)
Income/(loss) per common share
Basic (in Dollars per share)	$ 0	$ 0
As Revised [Member]
Revenues
Professional sales services	$ 9,237	$ 24,424
Cost of revenues
Cost of professional sales services	1,530	4,450
Gross Profit – professional sales services segment	7,707	19,974
Operating income	2,266	3,254
Net income	2,336	3,268
Comprehensive income/(loss)	$ 2,102	$ 2,818
Income/(loss) per common share
Basic (in Dollars per share)	$ 0.01	$ 0.02

Interim Statement Presentatio_5

Interim Statement Presentation (Details) - Schedule of Revised Satement of Operation (Parentheticals) - VASO CORPORATION [Member] - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
As Reported [Member]
Condensed Income Statements, Captions [Line Items]
Diluted	$ 0.01	$ 0.02
Adjustment [Member]
Condensed Income Statements, Captions [Line Items]
Diluted	0	0
As Revised [Member]
Condensed Income Statements, Captions [Line Items]
Diluted	$ 0.01	$ 0.02

Interim Statement Presentatio_6

Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity - VASO CORPORATION [Member] - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jan. 01, 2023	Jan. 01, 2022
As Reported [Member] | Accumulated Deficit
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	$ (47,253)	$ (49,751)	$ (51,246)	$ (39,029)	$ (50,902)
Net income (loss)	2,498	1,495	(344)
As Reported [Member] | Stockholders' Equity, Total [Member]
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	14,531	12,258	10,972	22,875	11,310
Net income (loss)	2,498	1,495	(344)
Adjustment [Member] | Accumulated Deficit
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	(610)	(448)	(288)	(808)	(229)
Net income (loss)	(162)	(160)	(59)
Adjustment [Member] | Stockholders' Equity, Total [Member]
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	(610)	(448)	(288)	(808)	(229)
Net income (loss)	(162)	(160)	(59)
As Revised [Member] | Accumulated Deficit
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	(47,863)	(50,199)	(51,534)	(39,837)	(51,131)
Net income (loss)	2,336	1,335	(403)
As Revised [Member] | Stockholders' Equity, Total [Member]
Interim Statement Presentation (Details) - Schedule of Revised Statement of Changes in Stockholder's Equity [Line Items]
Total Stockholders' Equity	13,921	11,810	10,684	$ 22,067	$ 11,081
Net income (loss)	$ 2,336	$ 1,335	$ (403)

Revenue Recognition (Details)

Revenue Recognition (Details) - VASO CORPORATION [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue Recognition (Details) [Line Items]
Aggregate transaction price		$ 98,500,000
Contract liabilities	$ 335,000	335,000	$ 481,000,000	$ 407,000,000
Advance of customer acceptance of equipment	33,232,000	33,232,000	30,794,000
Contract liabilities to be repaid	1,198,000	1,198,000	2,577,000
Post-delivery services and varying duration service contracts	7,000	7,000	9,000
Revenues recognized included in our contract liability balance	$ 3,100,000	$ 7,600,000
Previously Reported [Member]
Revenue Recognition (Details) [Line Items]
Contract liabilities			$ 481,000

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of Disaggregation of Revenue - VASO CORPORATION [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 19,449	$ 19,833	$ 59,107	$ 56,071
IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,867	9,836	30,576	29,858
Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,837	9,237	26,401	24,424
Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	745	760	2,130	1,789
Revenue Recognized Over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,523	9,304	28,642	27,762
Revenue Recognized Over Time [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,302	9,220	28,180	27,530
Revenue Recognized Over Time [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Revenue Recognized Over Time [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	221	84	462	232
Revenue Recognized at a Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,926	10,529	30,465	28,309
Revenue Recognized at a Point in Time [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	565	616	2,396	2,328
Revenue Recognized at a Point in Time [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,837	9,237	26,401	24,424
Revenue Recognized at a Point in Time [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	524	676	1,668	1,557
Network Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,849	8,787	26,833	26,705
Network Services [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,849	8,787	26,833	26,705
Network Services [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Network Services [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Software Sales and Support [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,018	1,049	3,743	3,153
Software Sales and Support [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,018	1,049	3,743	3,153
Software Sales and Support [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Software Sales and Support [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Commissions [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,837	9,237	26,401	24,424
Commissions [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Commissions [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,837	9,237	26,401	24,424
Commissions [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue	714	728	2,036	1,696
Medical Equipment Sales [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Sales [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Sales [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	714	728	2,036	1,696
Medical Equipment Service [Member]
Disaggregation of Revenue [Line Items]
Revenue	31	32	94	93
Medical Equipment Service [Member] | IT Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Service [Member] | Professional Sales Service Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue
Medical Equipment Service [Member] | Equipment Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 31	$ 32	$ 94	$ 93

Revenue Recognition (Details)_2

Revenue Recognition (Details) - Schedule of Transaction Price Allocated to Performance Remaining Obligations - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
2023	$ 13,525	$ 41,882
2024	42,368	14,496
2025	16,455	4,464
Thereafter	$ 26,118	$ 29,697

Revenue Recognition (Details)_3

Revenue Recognition (Details) - Schedule of Contract Receivable and Contract Liability - VASO CORPORATION [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenue Recognition (Details) - Schedule of Contract Receivable and Contract Liability [Line Items]
Contract receivables, beginning balance	$ 15,306	$ 15,474
Contract receivables, ending balance	9,185	8,132
Increase (decrease) contract receivables	(6,121)	(7,342)
Contract liabilities, beginning balance	33,861	26,890
Contract liabilities, ending balance	34,773	30,908
Increase (decrease) contract liabilities	$ 911	$ 4,018

Segment Reporting and Concentra

Segment Reporting and Concentrations (Details) - Schedule of Financial Information For Segments - VASO CORPORATION [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues from external customers
Total revenues	$ 19,449	$ 19,833	$ 59,107	$ 56,071	$ 80,017	$ 75,579
Gross Profit
Total gross profit	12,043	12,374	36,540	33,260	48,481	43,133
Operating income (loss)
Total operating income	907	2,266	3,225	3,254	7,033	2,819
Depreciation and amortization
Total depreciation and amortization	225	318	762	1,576	1,923	3,840
Capital expenditures
Total cash capital expenditures	176	88	536	447
Identifiable Assets
Total assets	73,038		73,038		71,645
IT [Member]
Revenues from external customers
Total revenues	9,867	9,836	30,576	29,858	40,100	42,916
Gross Profit
Total gross profit	4,274	4,095	13,455	11,906	16,229	16,674
Operating income (loss)
Total operating income	(187)	(474)	(133)	(1,531)	(1,620)	(2,062)
Depreciation and amortization
Total depreciation and amortization	196	263	678	1,367	1,692	3,394
Capital expenditures
Total cash capital expenditures	71	86	293	383
Identifiable Assets
Total assets	22,334		22,334		22,201
Professional Sales Service [Member]
Revenues from external customers
Total revenues	8,837	9,237	26,401	24,424	37,344	29,441
Gross Profit
Total gross profit	7,201	7,707	21,480	19,974	30,288	23,906
Operating income (loss)
Total operating income	1,648	2,981	4,784	5,752	10,099	5,918
Depreciation and amortization
Total depreciation and amortization	21	10	62	32	33	153
Capital expenditures
Total cash capital expenditures	23		75	40
Identifiable Assets
Total assets	15,088		15,088		20,674
Corporate [Member]
Operating income (loss)
Total operating income	(471)	(265)	(1,212)	(835)	(1,266)	(1,069)
Depreciation and amortization
Total depreciation and amortization					0	0
Capital expenditures
Total cash capital expenditures				1
Identifiable Assets
Total assets	28,891		28,891		21,813
Equipment [Member]
Revenues from external customers
Total revenues	745	760	2,130	1,789	2,573	3,222
Gross Profit
Total gross profit	568	572	1,605	1,380	1,964	2,553
Operating income (loss)
Total operating income	(83)	24	(214)	(132)	(180)	32
Depreciation and amortization
Total depreciation and amortization	8	45	22	177	198	$ 293
Capital expenditures
Total cash capital expenditures	82	$ 2	168	$ 23
Identifiable Assets
Total assets	$ 6,725		$ 6,725		$ 6,957

Net Income Per Common Share (De

Net Income Per Common Share (Details) - Schedule of Weighted Average Shares Outstanding - VASO CORPORATION [Member] - shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Net Income Per Common Share (Details) - Schedule of Weighted Average Shares Outstanding [Line Items]
Basic weighted average shares outstanding	174,938	173,528	174,246	172,909	173,065	171,688
Dilutive effect of unvested restricted shares	908	1,364	1,148	1,604	1,591	2,083
Diluted weighted average shares outstanding	175,846	174,892	175,394	174,513	174,656	173,771

Net Income Per Common Share (_2

Net Income Per Common Share (Details) - Schedule of Common Stock Equivalents - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
VASO CORPORATION [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Restricted common stock grants				2,000

Short-Term Investments and Fi_3

Short-Term Investments and Financial Instruments (Details) - VASO CORPORATION [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Short-Term Investments and Financial Instruments (Details) [Line Items]
Bank deposite	$ 411,000	$ 411,000	$ 433,000
Held-to-maturity investment	15,427,000	15,427,000	8,071,000
Fair value short term investment	15,426,000	15,426,000	$ 8,064,000
Unrecognized holding gain	$ 3,000	$ 1,000

Short-Term Investments and Fi_4

Short-Term Investments and Financial Instruments (Details) - Schedule Of Company's Assets Measured At Fair Value - VASO CORPORATION [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash equivalents invested in money market funds	$ 7,934	$ 9,706	$ 7,934	$ 802
Bank deposits (included in short term investments)	433	411	433	629
Fair Value of Assets	8,367		8,367	1,431
Fair Value, Inputs, Level 1 [Member]
Assets
Cash equivalents invested in money market funds	7,934	9,706	7,934	802
Bank deposits (included in short term investments)	433	411	433	629
Fair Value of Assets	8,367		8,367	1,431
Fair Value, Inputs, Level 2 [Member]
Assets
Cash equivalents invested in money market funds
Fair Value of Assets
Fair Value, Inputs, Level 3 [Member]
Assets
Cash equivalents invested in money market funds
Fair Value of Assets

Accounts and Other Receivable_4

Accounts and Other Receivables Net (Details) - Schedule of Accounts And Other Receivables Net - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade receivables	$ 12,788	$ 21,461
Unbilled receivables	3,050
Allowance for credit losses and commission adjustments	(7,483)	(6,947)
Accounts and other receivables, net	$ 8,355	$ 14,514

Inventories Net (Details) - Sch

Inventories Net (Details) - Schedule of Inventories, Net - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Inventories Net Abstract
Raw materials	$ 731	$ 751
Work in process	35	6
Finished goods	630	716
Total, Inventories, net	$ 1,396	$ 1,473

Goodwill and Other Intangible_6

Goodwill and Other Intangibles (Details) - Schedule Changes In components Of Goodwill - VASO CORPORATION [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Beginning of period	$ 15,614	$ 15,722
Foreign currency translation adjustment	(63)	(108)
End of period	$ 15,551	$ 15,614

Goodwill and Other Intangible_7

Goodwill and Other Intangibles (Details) - Schedule of Company’s Other Intangible Assets Consist of Capitalized Customer-Related Intangibles, Patent and Technology Costs, and Software Costs - VASO CORPORATION [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer-related
Intangible assets, gross			$ 140
Intangible assets, net	1,355	1,511	$ 2,041
Customer Relationships [Member]
Customer-related
Costs	5,831	5,831
Accumulated amortization	(4,732)	(4,557)
Intangible assets, gross	1,099	1,274
Patents and Technology [Member]
Customer-related
Costs	1,894	1,894
Accumulated amortization	(1,894)	(1,894)
Computer Software, Intangible Asset [Member]
Customer-related
Costs	2,468	2,362
Accumulated amortization	(2,212)	(2,125)
Intangible assets, gross	$ 256	$ 237

Goodwill and Other Intangible_8

Goodwill and Other Intangibles (Details) - Schedule Of Amortization Of Intangibles $ in Thousands	Dec. 31, 2022 USD ($)
Schedule of Amortization of Intangibles [Abstract]
Remainder of 2023	$ 86
2024	295
2025	224
2026	169
2027	581
Total	$ 1,355

Other Assets Net (Details) - Sc

Other Assets Net (Details) - Schedule of Other Assets, Net - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Assets Net (Details) - Schedule of Other Assets, Net [Line Items]
Deferred commission expense – noncurrent	$ 3,363	$ 3,864
Trade receivables – noncurrent	831	792
Other, net of allowance for loss on loan receivable of $412 at September 30, 2023 and December 31, 2022	58	70
Other assets, net	$ 4,252	$ 4,726	$ 2,446

Accrued Expenses and Other Li_4

Accrued Expenses and Other Liabilities (Details) - Schedule of Accrued Expenses And Other Liabilities - VASO CORPORATION [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accrued Expenses and Other Liabilities (Details) - Schedule of Accrued Expenses And Other Liabilities [Line Items]
Accrued compensation	$ 1,473	$ 2,652	$ 2,397
Accrued expenses – other	1,791	2,012	1,799
Order reduction liability	1,198	2,577	1,518
Other liabilities	1,891	1,650	1,775
Accrued Expenses and Other Liabilities	$ 6,353	$ 8,891	$ 7,489

Deferred Revenue (Details) - _2

Deferred Revenue (Details) - Schedule Of Deferred Revenues - VASO CORPORATION [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenue (Details) - Schedule Of Deferred Revenues [Line Items]
Deferred revenue at beginning of period	$ 33,586	$ 27,096	$ 30,803	$ 24,965	$ 24,965
Recognized as revenue:
Recognized as revenue			(2,437,000)	(1,927,000)	(5,838,000)	$ (7,260,000)
Deferred revenue at end of period	33,240	26,892	33,240	26,892	$ 30,803	$ 24,965
Less: current portion	18,535	17,525	18,535	17,525
Long-term deferred revenue at end of period	14,705	9,367	14,705	9,367
Deferred Extended Service Contracts [Member]
Net additions:
Net additions			2
Recognized as revenue:
Recognized as revenue	(1)	(1)	(4)	(4)
Deferred Commission Revenues [Member]
Net additions:
Net additions	2,924	3,474	12,406	11,741
Recognized as revenue:
Recognized as revenue	$ (3,269)	$ (3,677)	$ (9,967)	$ (9,810)