v3.26.1
Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Schedule of Property Plant and Equipment

Property, plant and equipment are depreciated as follows:

 

Asset Class Depreciation Method Depreciation period
BVVE    
Miners Straight-line 3 years
Mining-related equipment Straight-line 5 years
Leasehold improvements Straight-line Shorter of the lease term and the expected life of the improvement
Machinery and equipment Straight-line 5 to 30 years
Buildings Declining balance 4%
Power Plants Declining balance 4%
Vehicles Declining balance 30%
Schedule of Lease Term and Estimated Useful Lives ROU assets are depreciated over the shorter of the lease term and the estimated useful lives of the assets, as follows:
Asset Class Depreciation Method Depreciation period
Leased premises Straight-line 4-10 years
Machinery and equipment Straight-line 3-4 years
Vehicles and other Straight-line 3-5 years
BVVE Straight-line 3 years
Schedule of Amortization of Intangible assets

Intangible assets are amortized as follows:

 

Asset Class Amortization Method Amortization period
Systems software Sum of years 5 years
Access rights to electricity Straight-line Lease term of the data center or the access rights period
Schedule of Determination of the Level in the Fair Value Hierarchy The determination of the level in the fair value hierarchy requires judgment, including the assessment of the significance of a particular input to the overall fair value measurement.
Level Fair Value Hierarchy Level definitions
Level 1 Quoted (unadjusted) prices in active markets for identical assets or liabilities
Level 2 Observable, market-based inputs, other than quoted prices included in Level 1, for similar assets or liabilities that are directly or indirectly observable in the marketplace
Level 3 Unobservable inputs for which there is little or no market data, which require the reporting entity to develop its own assumptions