v3.23.1

Intangible Assets Variable Interest Entity Acquisitions (VIEs) (Details 3) - USD ($)	Feb. 09, 2022	Mar. 31, 2023	Dec. 31, 2022
Fair value of contingent consideration		$ 0	$ 0
ESG Clean Energy License, net		15,433,340
Non controlling interest		(7,330,915)
Viking ownership interest		$ 8,102,425
Open Conductor Detection Technologies [Member] \| Jedda [Member]
Fair value of stock at closing	$ 4,433,334
Fair value of contingent consideration	939,889
Total consideration	5,373,223
ESG Clean Energy License, net	10,059,765
Non controlling interest	(4,686,542)
Viking ownership interest	$ 5,373,223

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

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Fair value of equity issued in a business combination.

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+ References

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-Publisher FASB
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Portion of equity (net assets) in a variable interest entity (VIE) not attributable, directly or indirectly, to the parent entity. That is, this is the portion of equity in a VIE that is attributable to the noncontrolling interest (previously referred to as minority interest).

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VIKING ENERGY GROUP, INC. 10-Q