0001213900-22-045918 | 10-Q | XBRL Viewer

Noncontrolling interest contribution

391,534

333,025

7,998

Net income attributable to stockholders of DocGo Inc. and Subsidiaries

(320,632)

(1,678,364)

Balance at Mar. 31, 2021

$ 7,666

142,738,386

(88,978,836)

(40,541)

11,961,593

65,688,268

Balance (in Shares) at Mar. 31, 2021

76,660,813

370,000

94,655

Net income attributable to stockholders of DocGo Inc. and Subsidiaries

1,748,223

(1,646,216)

Balance at Jun. 30, 2021

$ 7,666

143,108,386

(90,625,052)

54,114

13,709,816

66,254,930

Balance (in Shares) at Jun. 30, 2021

76,660,813

Balance at Dec. 31, 2021

$ 10,013

^[1]

283,161,216

(63,556,714)

(32,501)

7,475,010

227,057,024

Balance (in Shares) at Dec. 31, 2021

100,133,953

^[1]

UK Ltd. Restricted Stock

$ 8

^[1]

82,297

82,305

UK Ltd. Restricted Stock (in Shares)

8,258

^[1]

Exercise of stock options

$ 195

^[1]

374,149

374,344

Exercise of stock options (in Shares)

195,152

^[1]

Noncontrolling interest contribution

^[1]

1,422,937

Equity cost

(19,570)

^[1]

2,063,000

^[1]

(5,863)

Net income attributable to stockholders of DocGo Inc. and Subsidiaries

^[1]

(1,257,257)

^[1]

10,629,694

Balance at Mar. 31, 2022

$ 10,208

^[1]

284,938,732

(52,927,020)

(38,364)

8,280,753

240,264,309

Balance (in Shares) at Mar. 31, 2022

100,329,105

^[1]

Common stock repurchased

$ (70)

^[1]

(497,829)

(497,899)

Common stock repurchased (in Shares)

^[1]

(70,000)

Exercise of stock options

$ 418

^[1]

778,648

779,066

Exercise of stock options (in Shares)

417,927

^[1]

^[1]

1,999,619

^[1]

10,434

Net income attributable to stockholders of DocGo Inc. and Subsidiaries

^[1]

(979,791)

^[1]

12,735,653

Balance at Jun. 30, 2022

$ 10,564

^[1]

$ 287,301,467

$ (40,191,367)

$ (27,930)

$ 7,300,962

$ 254,393,696

Balance (in Shares) at Jun. 30, 2022

100,685,290

^[1]

[1]	References to Class A Common Stock after November 5, 2021 refer to common stock of DocGo Inc., par value $0.0001. See Note 1, “Description of Organization and Business Operations” to the Condensed Consolidated Financial Statements for additional information.

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 21,128,299	$ (1,896,989)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of property and equipment	1,441,438	1,099,192
Amortization of intangible assets	1,279,078	879,984
Amortization of finance lease right-of-use assets	1,518,276	1,515,552
Loss on disposal of assets		27,730
Gain from equity method investment	(30,290)
Bad debt expense	1,818,792	1,235,442
Stock based compensation	3,504,861	761,534
Gain on remeasurement of finance leases	(1,388,273)
Gain on remeasurement of warrant liabilities	(2,969,017)
Changes in operating assets and liabilities:
Accounts receivable	4,310,990	(17,442,642)
Prepaid expenses and other current assets	(3,173,647)	(2,353,394)
Other assets	2,128,320	(90,647)
Accounts payable	(2,927,492)	2,791,050
Accrued liabilities	3,545,642	12,327,795
Net cash provided by (used in) operating activities	30,186,977	(1,145,393)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(941,655)	(2,581,691)
Acquisition of intangibles	(1,016,430)	(1,023,643)
Proceeds from disposal of property and equipment		6,000
Net cash used in investing activities	(1,958,085)	(3,599,334)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit line	1,000,000	8,000,000
Repayments of notes payable	(287,998)	(258,863)
Due to seller	(877,088)
Noncontrolling interest contributions	2,063,000	333,025
Proceeds from exercise of stock options	1,153,410
Common stock repurchased	(497,899)
Equity costs	(19,570)
Payments on obligations under finance lease	(1,411,565)	(968,933)
Acquisition of businesses		(56,496)
Net cash provided by financing activities	1,122,290	7,048,733
Effect of exchange rate changes on cash and cash equivalents	4,571	102,653
Net increase in cash and restricted cash	29,355,753	2,406,659
Cash and restricted cash at beginning of period	179,105,730	34,457,273
Cash and restricted cash at end of period	208,461,483	36,863,932
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	129,363	28,816
Cash paid for interest on finance lease liabilities	222,649	245,339
Cash paid for income taxes	761,839	8,923
Right-of-use assets obtained in exchange for lease liabilities	2,192,946	2,111,516
Fixed assets acquired in exchange for notes payable		256,237
Reconciliation of cash and restricted cash
Cash	198,138,395	33,146,205
Restricted Cash	10,323,088	3,717,727
Total cash and restricted cash shown in statement of cash flows	$ 208,461,483	$ 36,863,932

Description of Organization and Business Operations

6 Months Ended

Jun. 30, 2022

Description of Organization and Business Operations

1. Description of Organization and Business Operations

The Business

On November 5, 2021 (the “Closing Date”), DocGo Inc., a Delaware corporation (formerly known as Motion Acquisition Corp) (prior to the Closing Date, “Motion” and after the Closing Date, “DocGo”), consummated the previously announced business combination (the “Closing”) pursuant to that certain Agreement and Plan of Merger dated March 8, 2021 (the “Merger Agreement”), by and among Motion Acquisition Corp., a Delaware corporation (“Motion”), Motion Merger Sub Corp., a Delaware corporation and a direct wholly owned subsidiary of Motion (“Merger Sub”), and Ambulnz, Inc., a Delaware corporation (“Ambulnz”). In connection with the Closing, the registrant changed its name from Motion Acquisition Corp. to DocGo Inc.

As contemplated by the Merger Agreement and as described in Motion’s definitive proxy statement/consent solicitation/prospectus filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 14, 2021 (the “Prospectus”), Merger Sub was merged with and into Ambulnz, with Ambulnz continuing as the surviving corporation (the “Merger” and, together with the other transactions contemplated by the Merger Agreement, the “Business Combination”). As a result of the Merger, Ambulnz is a wholly-owned subsidiary of DocGo and each share of Series A preferred stock of Ambulnz, no par value (“Ambulnz Preferred Stock”), Class A common stock of Ambulnz, no par value (“Ambulnz Class A Common Stock”), and Class B common stock of Ambulnz, no par value (“Ambulnz Class B Common Stock,” together with Ambulnz Class A Common Stock, “Ambulnz Common Stock”) was cancelled and converted into the right to receive a portion of merger consideration issuable as common stock of DocGo, par value $0.0001 (“Common Stock”), pursuant to the terms and conditions set forth in the Merger Agreement.

In connection with the Business Combination, DocGo raised $158.0 million of net proceeds. This amount was comprised of $43.4 million of cash held in Motion’s trust account from its initial public offering, net of DocGo’s transaction costs and underwriters’ fees of $9.6 million, and $114.6 million of cash in connection with the PIPE Financing. The transaction costs consisted of banking, legal, and other professional fees, which were recorded as a reduction to additional paid-in capital.

The Business

DocGo Inc. and its Subsidiaries (collectively, the “Company”) is a healthcare transportation and mobile health services (“Mobile Health”) company that uses proprietary dispatch and communication technology to provide quality healthcare transportation and healthcare services in major metropolitan cities in the United States (“U.S.”) and the United Kingdom (“U.K.”). Mobile Health performs in-person care directly to patients in the comfort of their homes, workplaces and other non-traditional locations.

Ambulnz, LLC was originally formed in Delaware on June 17, 2015, as a limited liability company. On November 1, 2017, with an effective date of January 1, 2017, Ambulnz converted its legal structure from a limited liability company to a C-corporation and changed its name to Ambulnz, Inc. Ambulnz is the sole owner of Ambulnz Holdings, LLC (“Holdings”) which was formed in the state of Delaware on August 5, 2015, as a limited liability company. Holdings is the owner of multiple operating entities incorporated in various states in the U.S. as well as within England and Wales, U.K.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2022

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. 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. As such, the information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2021.

The Consolidated Balance Sheet as of December 31, 2021 included herein was derived from the audited financial statements as of that date, but does not include all disclosures including notes required by U.S. GAAP.

The Condensed Consolidated Financial Statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions are eliminated upon consolidation. Noncontrolling interests (“NCI”) on the Condensed Consolidated Financial Statements represent a portion of consolidated joint ventures and a variable interest entity in which the Company does not have direct equity ownership. Accounts and transactions between consolidated entities have been eliminated. Certain amounts in the prior years’ consolidated statements of changes in stockholders’ equity and statements of cash flows have been reclassified to conform to the current year presentation.

Pursuant to the Business Combination, the merger between Motion and Ambulnz, Inc. was accounted for as a reverse recapitalization in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, Motion was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Ambulnz, Inc. stock for the net assets of Motion, accompanied by a recapitalization. The net assets of Motion are stated at historical cost, with no goodwill or other intangible assets recorded. The consolidated assets, liabilities and results of operations prior to the Reverse Recapitalization are those of Ambulnz, Inc. The shares and corresponding capital amounts and earnings per share available for common stockholders, prior to the Business Combination, have been retroactively restated as shares reflecting the exchange ratio (645.1452 to 1) established in the Business Combination. Further, Ambulnz, Inc. was determined to be the accounting acquirer in the transaction, as such, the acquisition is considered a business combination under Accounting Standards Codification (“ASC”), Topic 805, Business Combinations, (“ASC 805”) and was accounted for using the acquisition method of accounting.

Principles of Consolidation

The accompanying Condensed Consolidated Financial Statements include the accounts of DocGo Inc. and its subsidiaries. All significant intercompany transactions and balances have been eliminated in these Condensed Consolidated Financial Statements.

The Company holds a variable interest in MD1 Medical Care P.C. (“MD1”) which contracts with physicians and other health professionals in order to provide services to the Company. MD1 is considered a variable interest entity (“VIE”) since it does not have sufficient equity to finance its activities without additional subordinated financial support. An enterprise having a controlling financial interest in a VIE must consolidate the VIE if it has both power and benefits—that is, it has (1) the power to direct the activities of a VIE that most significantly impacts the VIE’s economic performance (power) and (2) the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE (benefits). The Company has the power and rights to control all activities of MD1 and funds and absorbs all losses of the VIE and appropriately consolidates MD1.

Net loss for the VIE was $163,178 as of June 30, 2022. The VIE’s total assets, all of which were current, amounted to $324,866 on June 30, 2022. Total liabilities, all of which were current for the VIE, was $913,150 on June 30, 2022. The VIE’s total stockholders’ deficit was $588,284 on June 30, 2022.

Foreign Currency

The Company’s functional currency is the U.S. dollar. The functional currency of our foreign operation is the respective local currency. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date, except for equity accounts which are translated at historical rates. The Condensed Consolidated Statements of Operations and Comprehensive Income are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment is not material to the financial statements.

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-lived intangible assets, business combinations, reserve for losses within the Company’s insurance deductibles, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources.

Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations will be affected.

Concentration of Credit Risk and Off-Balance Sheet Risk

The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.

Major Customers

The Company has one customer that accounted for approximately 30% of sales and 15% of net accounts receivable, and another customer that accounted for 17% of sales and 12% of net accounts receivable for the period ended June 30, 2022. As of the period ended June 30, 2021, one customer accounted for approximately 22% of sales and 11% of net accounts receivable, and another customer that accounted for 12% of sales and 21% of net accounts receivable. The Company expects to maintain its relationships with these customers.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act 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 growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company, which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains most of its cash and cash equivalents with financial institutions in the U.S. The accounts at financial institutions in the U.S. are insured by the Federal Deposit Insurance Corporation (“FDIC”) and are in excess of FDIC limits. The Company had cash balances of approximately $797,000 and $803,000 with foreign financial institutions on June 30, 2022 and December 31, 2021, respectively.

Restricted Cash and Insurance Reserves

Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the Condensed Consolidated Balance Sheets. Restricted cash is classified as either a current or non-current asset depending on the restriction period. The Company is required to pledge or otherwise restrict a portion of cash and cash equivalents as collateral for its line of credit, transportation equipment leases and a standby letter of credit as required by its insurance carrier (see Notes 8 and 13).

The Company utilizes a combination of insurance and self-insurance programs, including a wholly-owned captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, automobile liability, general liability and professional liability. Liabilities associated with the risks that are retained by the Company within its high deductible limits are not discounted and are estimated, in part, by considering claims experience, exposure and severity factors and other actuarial assumptions. The Company has commercial insurance in place for catastrophic claims above its deductible limits.

ARM Insurance, Inc. a Vermont-based wholly-owned captive insurance subsidiary of the Company, charges the operating subsidiaries premiums to insure the retained workers’ compensation, automobile liability, general liability and professional liability exposures. Pursuant to Vermont insurance regulations, ARM Insurance, Inc. maintains certain levels of cash and cash equivalents related to its self-insurance exposures.

The Company also maintains certain cash balances related to its insurance programs, which are held in a self-depleting trust and restricted as to withdrawal or use by the Company other than to pay or settle self-insured claims and costs. These amounts are reflected in “Restricted cash” in the accompanying Condensed Consolidated Balance Sheets.

Fair Value of Financial Instruments

ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability.

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Level 3: Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

Fair value measurements discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2022 and December 31, 2021. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable and accrued expenses, and due to seller, the carrying amounts approximate their fair values as it is short term in nature. The notes payable are presented at their carrying value, which based on borrowing rates currently available to the Company for loans with similar terms, approximates its fair values.

Accounts Receivable

The Company contracts with hospitals, healthcare facilities, businesses, state and local government entities, and insurance providers to transport patients and to provide Mobile Health services at specified rates. Accounts receivable consist of billings for transportation and healthcare services provided to patients. The billings will either be paid or settled on the patient’s behalf by health insurance providers, managed care organizations, treatment facilities, government sponsored programs, businesses, or patients directly. Accounts receivable are net of insurance provider contractual allowances, which are estimated at the time of billing based on contractual terms or other arrangements. Accounts receivable are periodically evaluated for collectability based on past credit history with payors and their current financial condition. Changes in the estimated collectability of accounts receivable are recorded in the results of operations for the period in which the estimate is revised. Accounts receivable deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for accounts receivable.

Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation and amortization. When an item is sold or retired, the costs and related accumulated depreciation or amortization are eliminated, and the resulting gain or loss, if any, is recorded in operating expenses in the Condensed Consolidated Statement of Operations and Comprehensive Income. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets. A summary of estimated useful lives is as follows:

Asset Category		Estimated Useful Life
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are expensed as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Costs incurred during the preliminary project stage, maintenance costs and routine updates and enhancements of products are expensed as incurred. The Company capitalizes software development costs intended for internal use in accordance with ASC 350-40, Internal-Use Software. Costs incurred in developing the application of its software and costs incurred to upgrade or enhance product functionalities are capitalized when it is probable that the expenses would result in future economic benefits to the Company and the functionalities and enhancements are used for their intended purpose. Capitalized software costs are amortized over its useful life.

Estimated useful life of software development activities are reviewed annually or whenever events or changes in circumstances indicate that intangible assets may be impaired and adjusted as appropriate to reflect upcoming development activities that may include significant upgrades or enhancements to the existing functionality.

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including NCI, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill.

Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date and any changes in fair value after the acquisition date are accounted for as measurement-period adjustments. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: (1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or (2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. For transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. The Company capitalizes acquisition-related costs and fees associated with asset acquisitions and immediately expenses acquisition-related costs and fees associated with business combinations.

The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions based on historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of management, and such variations may be significant to estimated values.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell. For the periods ending June 30, 2022 and December 31, 2021, management determined that there was no impairment loss required to be recognized for the carrying value of long-lived assets.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of the purchase price of an acquired business over the fair value of amounts assigned to assets acquired and liabilities assumed. Goodwill and indefinite-lived intangible assets, consisting primarily of operating licenses, are not amortized, but are evaluated for impairment on an annual basis, or on an interim basis when events or changes in circumstances indicate that the carrying value may not be recoverable. In assessing the recoverability of goodwill and indefinite-lived intangible assets, the Company makes assumptions regarding the estimated future cash flows, including forecasted revenue growth, projected gross margin and the discount rate to determine the fair value of these assets. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges against these assets in the reporting period in which the impairment is determined.

The Company tests goodwill for impairment at the reporting unit level, which is one level below the operating segment. The Company has the option of performing a qualitative assessment to determine whether further impairment testing is necessary before performing the one-step quantitative assessment. If as a result of the qualitative assessment, it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, a quantitative impairment test will be required. Otherwise, no further testing will be required. If a quantitative impairment test is performed, the Company compares the fair values of the applicable reporting units with their aggregate carrying values, including goodwill. Estimating the fair value of the reporting units requires significant judgment by management. If the carrying amount of a reporting unit exceeds the fair value of the reporting unit, goodwill impairment is recognized.

Any excess in carrying value over the estimated fair value is recorded as impairment loss and charged to the results of operations in the period such determination is made. For the periods ended June 30, 2022 and 2021, management determined that there was no impairment loss required to be recognized in the carrying value of goodwill or other intangible assets. The Company selected December 31 as its annual testing date.

Line of Credit

The costs associated with the Company’s line of credit are deferred and recognized over the term of the line of credit as interest expense.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company evaluates its financial instruments to determine if such instruments contain features that qualify as embedded derivatives.

Related Party Transactions

The Company defines related parties as affiliates of the Company, entities for which investments are accounted for by the equity method, trusts for the benefit of employees, principal owners (beneficial owners of more than 10% of the voting interest), management, and members of immediate families of principal owners or management, other parties with which the Company may deal with if one party controls or can significantly influence management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

Related party transactions are recorded within operating expenses in the Company’s Condensed Consolidated Statement of Operations and Comprehensive Income. For details regarding the related party transactions that occurred during the periods ended June 30, 2022 and 2021, refer to Note 15.

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), as amended.

To determine revenue recognition for contractual arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify each contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when (or as) the relevant performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services the Company provides to the customer.

The Company generates revenues from the provision of (1) ambulance and medical transportation services (“Transportation Services”) and (2) Mobile Health services. The customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations immediately. The Company has utilized the “right to invoice” expedient which allows an entity to recognize revenue in the amount of consideration to which the entity has the right to invoice when the amount that the Company has the right to invoice corresponds directly to the value transferred to the customer. Revenues are recorded net of an estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowances at the time of billing based on contractual terms, historical collections, or other arrangements. All transaction prices are fixed and determinable which includes a fixed base rate, fixed mileage rate and an evaluation of historical collections by each payer.

Nature of Our Services

Revenue is primarily derived from:

Transportation Services: These services encompass both emergency response and non-emergency ambulance transport services. Net revenue from transportation services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

ii.

Mobile Health Services: These services include services performed at home and offices, COVID-19 testing and vaccinations, and event services which include on-site healthcare support at sporting events and concerts.

The Company concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606. The transaction price is determined by the fixed rate usage-based fees or fixed fees which are agreed upon in the Company’s executed contracts. For Mobile Health, the performance of the services and any related support activities are a single performance obligation under ASC 606. Mobile Health services are typically billed based on a fixed rate (i.e., time and materials separately or combined) fee structure taking into consideration staff and materials utilized.

As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health services is same day to 5 days with payments generally due within 30 days. For Transportation Services, the Company estimates the amount of revenues unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluate all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement.

For Transportation Services, the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations at the same time. For Transportation Services, where the customer pays fixed rate usage-based fees, the actual usage in the period represents the best measure of progress. Generally, for Mobile Health services, the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations at the same time. For certain Mobile Health services that have a fixed fee arrangement, and the services are provided over time, revenue is recognized over time as the services are provided to the customer.

In the following table, revenue is disaggregated by as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Primary Geographical Markets
U.S.	$	106,314,813	$	59,946,797	$	221,368,244	$	107,308,709
U.K.		3,204,491		2,239,200		6,042,612		4,246,682
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Major Segments/Service Lines
Transportation Services	$	22,175,233	$	28,936,421	$	49,987,743	$	47,740,979
Mobile Health		87,344,071		33,249,576		177,423,113		63,814,412
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Stock Based Compensation

The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model, and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. The Company accounts for forfeitures as they occur. All stock-based compensation costs are recorded in operating expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income.

Earnings per Share

Earnings per share represents the net income attributable to stockholders divided by the weighted-average number of shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock of the Company during the reporting periods. Potential dilutive common stock equivalents consist of the incremental common stock issuable upon exercise of warrants and the incremental shares issuable upon conversion of stock options. In reporting periods in which the Company has a net loss, the effect is considered anti-dilutive and excluded from the diluted earnings per share calculation. On June 30, 2021, the Company excluded from its calculation 39,446 shares because their inclusion would have been anti-dilutive.

Equity Method Investment

On October 26, 2021, the Company acquired a 50% interest in RND Health Services Inc. (“RND”) for $655,876. The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s carrying value in the equity method investee is reflected in the caption “Equity method investment” on the Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “Gain from on equity method investment” on the Condensed Consolidated Statements of Operations and Comprehensive Income. The Company’s judgment regarding its level of influence over the equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions.

On November 1, 2021, the Company acquired a 20% interest in National Providers Association, LLC (“NPA”) for $30,000. The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s carrying value in the equity method investee is reflected in the caption “Equity method investment” on the Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “Loss from equity method investment” on the Condensed Consolidated Statements of Operations and Comprehensive Income. The Company’s judgment regarding its level of influence over the equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions. Effective December 21, 2021, three members withdrew from NPA resulting in the remaining two members obtaining the remaining ownership percentage. On December 31, 2021 and June 30, 2022, DocGo owned 50% of NPA.

Under the equity method, the Company’s investment is initially measured at cost and subsequently increased or decreased to recognize the Company’s share of income and losses of the investee, capital contributions and distributions and impairment losses. The Company performs a qualitative assessment annually and recognizes an impairment if there are sufficient indicators that the fair value of the investment is less than carrying value.

Leases

The Company categorizes leases at its inception as either operating or finance leases based on the criteria in FASB ASC 842, Leases, (“ASC 842”). The Company adopted ASC 842 on January 1, 2019, using the modified retrospective approach, and has established a Right-of-Use (“ROU”) Asset and a current and non-current lease liability for each lease arrangement identified. The lease liability is recorded at the present value of future lease payments discounted using the discount rate that approximates the Company’s incremental borrowing rate for the lease established at the commencement date, and the ROU asset is measured as the lease liability plus any initial direct costs, less any lease incentives received before commencement. The Company recognizes a single lease cost, so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis.

The Company has lease arrangements for vehicles, equipment, and facilities. These leases typically have original terms not exceeding 10 years and, in some cases contain multi-year renewal options, none of which are reasonably certain of exercise. The Company’s lease arrangements may contain both lease and non-lease components. The Company has elected to combine and account for lease and non-lease components as a single lease component. The Company has incorporated residual value obligations in leases for which there is such occurrences. Regarding short-term leases, ASC 842-10-25-2 permits an entity to make a policy election not to apply the recognition requirements of ASC 842 to short-term leases. The Company has elected not to apply the ASC 842 recognition criteria to any leases that qualify as short-term leases.

Income Taxes

Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or the Company’s tax returns. Deferred tax assets and liabilities 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. Valuation allowances are provided, if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.

Recently Issued Accounting Standards Not Yet Adopted

In March 2022, the FASB issued ASU 2022-02, Financial Instruments – Credit Losses Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”), that eliminates accounting guidance for troubled debt restructurings by creditors in Subtopic 310-40 Receivables—Troubled Debt Restructurings by Creditors, while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. ASU 2022-02 also requires public business entities to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, Financial Instruments—Credit Losses—Measured at Amortized Cost. This ASU only affects entities that already adopted ASU 2016-13, which is effective for fiscal years beginning after December 15, 2022. The Company expects that this ASU will not have a material impact on the Company’s Condensed Consolidated Financial Statements.

Property and Equipment, net

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment, net

3. Property and Equipment, net

Property and equipment, net, as of June 30, 2022 and December 31, 2021 are as follows:

	June 30, 2022			December 31, 2021

Office equipment and furniture	$	2,292,194		$	1,977,808
Buildings		527,284			527,284
Land		37,800			37,800
Transportation equipment		14,027,121			13,772,251
Medical equipment		4,285,584			3,949,566
Leasehold improvements		603,073			616,446
		21,773,056			20,881,155
Less: Accumulated depreciation		(9,543,059	)		(8,147,266	)
Property and equipment, net	$	12,229,997		$	12,733,889

The Company recorded depreciation expense of $729,560 and $570,351 for the three months ended June 30, 2022 and 2021, respectively.

The Company recorded depreciation expense of $1,441,438 and $1,099,192 for six months ended June 30, 2022 and 2021, respectively. The Company wrote off $45,645 of fully depreciated assets for the six months ended June 30, 2022.

Acquisition of Businesses

6 Months Ended

Jun. 30, 2022

Business Combinations [Abstract]

Acquisition of Businesses

4. Acquisition of Businesses

LJH Ambulance Acquisition

On November 20, 2020, AF WI LNZ, LLC, a subsidiary of Ambulnz-FMC North America LLC (“FMC NA”), a subsidiary of Holdings, entered into the Share Purchase Agreement (the “Agreement”) with LJH Ambulance (“LJH”). LJH was in the business of providing medical transportation services. The purchase price consisted of $465,000 cash consideration. The Company also agreed to pay the Seller 50% of all proceeds from accounts receivable that were outstanding as of the Agreement signing date that are actually received by the Company after the Agreement closing date. The LJH transaction closed on January 12, 2022 with the outstanding acquisition payable balance of $282,518 being paid off on March 4, 2022.

GMS Acquisition

On June 3, 2022, Holdings, entered into a Management Service Agreement (the “Agreement”) with Government Medical Services, LLC (“GMS”), a provider of medical services. On July 6, 2022 (the “Closing Date”), Holdings acquired GMS in exchange for $19 million in cash consideration. Holdings also agreed to pay GMS an additional $3 million upon GMS meeting certain performance conditions within a year of the Closing Date.

Century Acquisition

On August 13, 2019, Ambulnz-FMC North America LLC, a subsidiary of Holdings, acquired 100% of the outstanding shares of common stock of Century Ambulance Service, Inc. (“Century”). Century was in the business of providing ambulette transportation services in New York City, Nassau and Suffolk Counties in New York State as a Medicaid Common Carrier ambulette service.

The aggregate purchase price payable by Ambulnz FMC-North America LLC was $400,000, consisting of $200,000 paid upon entering into the agreement with the remaining $200,000 to be paid upon the transfer of relevant regulatory approvals including the licenses to operate in New York City, Nassau and Suffolk Counties in New York State. The purchase price was allocated to the licenses acquired to operate the acquired business in New York State. The remaining $209,474 purchase price payment was paid off on July 1, 2022.

Goodwill

6 Months Ended

Jun. 30, 2022

Disclosure of Goodwill [Abstract]

Goodwill

5. Goodwill

The Company recorded goodwill in connection with its acquisitions. The changes in the carrying value of goodwill for the period ended June 30, 2022 are as noted in the tables below:

	Carrying Value
Balance at December 31, 2021	$	8,686,966
Goodwill acquired during the period		-
Balance at June 30, 2022	$	8,686,966

Intangibles

6 Months Ended

Jun. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

6. Intangibles

Intangible assets consist of the following as of June 30, 2022 and December 31, 2021:

	June 30, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	48,668	$	6,795	$	(8,072	)	$	47,391
Computer software	5 years	$	294,147		-		(248,416	)		45,731
Operating licenses	Indefinite	$	8,375,514		-		-			8,375,514
Internally developed software	4-5 years	$	6,013,513		1,009,635		(5,076,383	)		1,946,765
		$	14,731,842	$	1,016,430	$	(5,332,871	)	$	10,415,401

	December 31, 2021
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	19,275	$	29,393	$	(6,367	)	$	42,301
Computer software	5 years		132,816		161,331		(219,388	)		74,759
Operating licenses	Indefinite		8,375,514		-		-			8,375,514
Internally developed software	4-5 years		2,146,501		3,867,012		(3,828,038	)		2,185,475
		$	10,674,106	$	4,057,736	$	(4,053,793	)	$	10,678,049

The Company recorded amortization expense of $645,715 and $457,960 for the three months ended June 30, 2022 and 2021, respectively.

The Company recorded amortization expense of $1,279,078 and $879,984 for the six months ended June 30, 2022 and 2021, respectively.

Future amortization expense at June 30, 2022 for the next five years and in the aggregate are as follow:

	Amortization Expense
2022, remaining	$	729,885
2023		822,295
2024		272,757
2025		180,535
2026		3,698
Thereafter		30,717
Total	$	2,039,887

Accrued Liabilities

6 Months Ended

Jun. 30, 2022

Disclosure of Accrued Liabilities [Abstract]

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consist of the following as of June 30, 2022 and December 31, 2021:

	June 30, 2022		December 31, 2021
Accrued bonus	$	3,730,768	$	7,260,456
Accrued lab fees		3,479,852		4,885,539
Accrued payroll		7,031,788		3,539,301
Medicare advance		-		975,415
FICA/Medicare liability		739,629		739,629
Accrued general expenses		6,787,508		3,497,418
Accrued subcontractors		8,041,022		9,564,833
Accrued fuel and maintenance		320,565		450,842
Accrued workers compensation		5,426,284		2,259,571
Other current liabilities		578,023		736,021
Accrued legal fees		2,438,884		1,143,629
Credit card payable		82,196		58,223
Total accrued liabilities	$	38,656,519	$	35,110,877

Line of Credit

6 Months Ended

Jun. 30, 2022

Line of Credit Facility [Abstract]

Line of Credit

8. Line of Credit

On May 13, 2021, the Company entered into a revolving loan and security agreement with a bank (the “Lender”), with a maximum revolving advance amount of $12,000,000. Each Revolving Advance carried interest at a per annum rate equal to the Wall Street Journal Prime Rate, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”). The revolving loan had a maturity date of May 12, 2022 (“Maturity Date”). This loan was secured by all assets of entities owned 100% by DocGo Inc. This loan was subject to certain financial covenants such as a Fixed Charge Coverage Ratio and Debt to Effective Tangible Net Worth, as defined in the agreement. The Company decided not to renew the agreement on the Maturity Date, therefore, the balance was $0 as of June 30, 2022.

On December 17, 2021, Ambulnz-FMC North America, LLC (“FMC NA”), entered into a revolving loan and bridge credit and security agreement with a subsidiary of one of its members with a maximum revolving advance amount of $12,000,000. Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate (5.5% at June 30, 2022), as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days in the applicable period. The agreement is subject to certain financial covenants such as an unused fee, whereas the Company shall pay to the subsidiary of one of its members an unused fee in the amount of 0.5% of the average daily amount by which the Revolving Commitment Amount ($12 million) exceeds the principal balance of the aggregate outstanding advances. All accrued and unpaid interest and unused fee shall be due and payable on the first anniversary of the date of the agreement (“Revolving Credit Maturity Date”). This loan is secured by all assets of entities owned 100% by DocGo Inc. As of December 31, 2021, the outstanding balance of the line of credit was zero. On January 26, 2022, the Company drew $1,000,000 to fund operations and meet short-term obligations. As of June 30, 2022, the outstanding balance of the line of credit was $1,000,000.

Notes Payable

6 Months Ended

Jun. 30, 2022

Notes Payable [Abstract]

Notes Payable

9. Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $60,499, inclusive of interest ranging from 2.5% through 7.5%. The notes mature at various times through 2051 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:

	June 30, 2022		December 31, 2021
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between January 2022 and May 2051	$	1,615,290	$	1,903,288
Loan received pursuant to the Payroll Protection Program		-		-
Total notes payable		1,615,290		1,903,288
Less: current portion of notes payable	$	566,426	$	600,449
Total non-current portion of notes payable	$	1,048,864	$	1,302,839

Interest expense was $43,508 and $61,324 for the periods ended June 30, 2022 and December 31, 2021, respectively.

Future minimum annual maturities of notes payable as of June 30, 2022 are as follows:

	Notes Payable
2022, remaining		270,596
2023		483,842
2024		320,070
2025		244,683
2026		146,099
Thereafter		150,000
Total maturities	$	1,615,290
Current portion of notes payable		(566,426	)
Long-term portion of notes payable	$	1,048,864

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Business Segment Information

Business Segment Information

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

10. Business Segment Information

The Company conducts business as two operating segments, Transportation Services and Mobile Health services. In accordance with ASC 280, Segment Reporting, operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, who is the chief executive officer, in deciding how to allocate resources and assessing performance. The Company’s business operates in two operating segments because the Company’s entities have two main revenue streams, and the Company’s chief operating decision maker evaluates the Company’s financial information and resources and assesses the performance of these resources by revenue stream.

The accounting policies of the segments are the same as the accounting policies of the Company as a whole. The Company evaluates the performance of its Transportation Services and Mobile Health services segments based primarily on results of operations.

Operating results for the business segments of the Company are as follows:

	Transportation Services			Mobile Health Services			Total
Three Months Ended June 30, 2022
Revenues	$	22,175,233		$	87,344,071		$	109,519,304
Income (loss) from operations		(19,493,937	)		26,951,694		$	7,457,757
Total assets	$	198,330,033		$	133,525,355		$	331,855,388
Depreciation and amortization expense	$	1,819,937		$	217,834		$	2,037,771
Stock compensation	$	511,990		$	1,487,629		$	1,999,619
Long-lived assets	$	28,216,054		$	3,116,310		$	31,332,364

Three Months Ended June 30, 2021
Revenues	$	28,936,421			33,249,576		$	62,185,997
Income (loss) from operations		(598,737	)		857,496			258,759
Total assets	$	94,500,701		$	28,634,083		$	123,134,784
Depreciation and amortization expense	$	(1,756,843	)	$	(140,208	)	$	(1,897,051	)
Stock compensation	$	360,600		$	9,400		$	370,000
Long-lived assets	$	25,939,839		$	1,905,129		$	27,844,968

	Transportation Services			Mobile Health Services		Total
Six Months Ended June 30, 2022
Revenues	$	49,987,743		$	177,423,113	$	227,410,856
Income (loss) from operations		(28,822,314	)		46,374,636	$	17,552,322
Total assets	$	198,330,033		$	133,525,355	$	331,855,388
Depreciation and amortization expense	$	3,807,258		$	431,534	$	4,238,792
Stock compensation	$	879,809		$	2,542,747	$	3,422,556
Long-lived assets	$	28,216,054		$	3,116,310	$	31,332,364
Six Months Ended June 30, 2021
Revenues	$	47,740,979			63,814,412	$	111,555,391
Income (loss) from operations		(4,000,937	)		2,385,739		(1,615,198	)
Total assets	$	94,500,701		$	28,634,083	$	123,134,784
Depreciation and amortization expense	$	3,354,519		$	140,208	$	3,494,727
Stock compensation	$	752,134		$	9,400	$	761,534
Long-lived assets	$	25,939,839		$	1,905,129	$	27,844,968

Long-lived assets include property, plant and equipment, goodwill and intangible assets.

Geographic Information

Revenues by geographic location are included in Note 2.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Stockholders' Equity Note [Abstract]

Equity

6 Months Ended

Jun. 30, 2022

Equity

11. Equity

Preferred Stock

In November 2021, the Company’s Series A preferred stock was cancelled and converted into the right to receive a portion of merger consideration issuable as common stock of DocGo, par value $0.0001 (the “Common Stock”), pursuant to the terms and conditions set forth in the Merger Agreement. The Company’s Condensed Consolidated Statements of Changes in Stockholders’ Equity reflect the 2020 shares as if the Merger occurred in 2020.

Prior to the reverse merger, on May 23, 2019, the Series A preferred stock was formed, and 40,000 shares were authorized. Each share of Series A preferred stock was convertible into Class A common stock at a conversion price of $3,000 per share, subject to adjustment as defined in the articles of incorporation.

Series A preferred stockholders had voting rights equivalent to the number of common stock shares issuable upon conversion. The Series A preferred stockholders were entitled to a non-cumulative dividend equal to 8% of the original issue price as defined in the agreement when declared by the board of directors.

The holders of the Series A preferred stock had preferential liquidation rights and rank senior to the holders of common stock. If a liquidation were to occur, the holders of the Series A preferred stock would have been paid an amount equal to $3,000 per share, subject to adjustment as defined in the articles of incorporation, plus all accrued and unpaid dividends thereon. After the payment of the Series A preferred stockholders, the common stockholders would have been paid out on a pro-rata basis.

Common Stock

On November 1, 2017, Ambulnz, Inc. converted its legal structure from a limited liability company to a corporation and converted its membership units into shares of common stock at a rate of 1,000 shares per membership unit. The total authorized number of shares of common stock converted was 100,000 shares, comprised of 35,597 shares of Class A common stock and 64,402 shares of Class B common stock.

Prior to the reverse merger, on May 23, 2019, the Ambulnz, Inc amended and restated its articles of incorporation and the total authorized common stock increased to 154,503 shares, comprised of 78,000 shares of Class A common stock and 76,503 shares of Class B common stock. The Class A common stockholders had voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights. Dividends may be paid to the common stockholders out of funds legally available, when declared by the board of directors.

Share Repurchase Program

On May 24, 2022, the Company was authorized to purchase up to $40 million of the Company’s common stock under a share repurchase program (the “Program”). During the second quarter of 2022, the Company repurchased 70,000 shares of its common stock for $498,000. These shares were subsequently cancelled. The Program does not obligate the Company to acquire any specific number of shares and will expire on November 24, 2023. Under the Program, shares may be repurchased using a variety of methods, including privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as part of accelerated share repurchases, block trades and other methods. The timing, manner, price and amount of any common stock repurchases under the Program are determined by the Company in its discretion and depend on a variety of factors, including legal requirements, price and economic and market conditions.

Preacquisition Warrants

On February 15, 2018, the Company issued warrants to purchase 1,367 shares of Class B common stock at a purchase price of $0.01 per share to an investor in conjunction with a capital investment. The warrants had no expiration date. The fair value on the date of issuance was $5,400 per share, for a total fair value of $7,381,800. On May 23, 2019, the warrants were exchanged for warrants to purchase 2,461 shares of Series A preferred stock at a purchase price of $0.01 per share. The exchanged warrants have no expiration date, and had a fair value on the date of issuance of $3,000 per share for a total fair value of $7,383,000. These warrants were cashless exercised in November 2021 for 1,587,700 shares of common DocGo Inc. common stock.

On June 5, 2019, the Company issued warrants to purchase 667 shares of Series A preferred stock at a purchase price of $3,000 per share to an investor in conjunction with a capital investment. The warrants would have expired on June 6, 2029. The fair value on the date of issuance was $2,078 per warrant for a total fair value of $1,386,026. These warrants were cashless exercised in November 2021 for 229,807 shares of common DocGo Inc. common stock.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Topic 815
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Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

6 Months Ended

Jun. 30, 2022

Stock Based Compensation

12. Stock Based Compensation

Stock Options

In 2021, the Company established the DocGo Inc. Equity Incentive Plan (the “Plan”), which replaced Ambulnz, Inc’s 2017 Equity Incentive Plan. The Company reserved 16,607,894 shares of common stock for issuance under the Plan. The Company’s stock options generally vest on various terms based on continuous services over periods ranging from three to five years. The stock options are subject to time vesting requirements through 2032 and are nontransferable. Stock options granted have a maximum contractual term of 10 years. On June 30, 2022, approximately 3.0 million employee stock options on a converted basis had vested.

The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Before the Company’s shares of stock were publicly traded, management took the average of several publicly traded companies that were representative of the Company’s size and industry in order to estimate its expected stock volatility. The expected term of the options represented the period of time the instruments are expected to be outstanding. The Company based the risk-free interest rate on the rate payable on the U.S. Treasury securities corresponding to the expected term of the awards at the date of grant. Expected dividend yield was zero based on the fact that the Company had not historically paid and does not intend to pay a dividend in the foreseeable future.

The Company utilized contemporaneous valuations in determining the fair value of its shares at the date of option grants. Prior to the Merger, each valuation utilized both the discounted cash flow and guideline public company methodologies to estimate the fair value of its shares on a non-controlling and marketable basis. The December 31, 2020 valuations also included an approach that took into consideration a pending non-binding letter of intent from Motion Acquisition Corp. The March 11, 2021 valuation report relied solely on the fair value of the Company’s shares implied by the March 8, 2021 Merger Agreement with Motion Acquisition Corp.

A discount for lack of marketability was applied to the non-controlling and marketable fair value estimates determined above. The determination of an appropriate discount for lack of marketability was based on a review of discounts on the sale of restricted shares of publicly traded companies and put-based quantitative methods. Factors that influenced the size of the discount for lack of marketability included (a) the estimated time it would take for a Company stockholder to achieve marketability, and (b) the volatility of the Company’s business.

The following assumptions were used to compute the fair value of the stock option grants during the period ended June 30, 2022 and 2021:

	Period Ended June 30, 2022
	2022			2021
Risk-free interest rate		0.71	%		0.06	%
Expected term (in years)		4			.5 - 2
Volatility		60	%		65	%
Dividend yield		0	%		0	%

The following table summarizes the Company’s stock option activity under the Plan for the period ended June 30, 2022:

	Options Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Balance as of December 31, 2021		8,422,972		$	6.21		8.77	$	24,706,020
Granted/ Vested during the year		2,028,281			4.67		9.24		-
Exercised during the year		(613,074	)		1.88		6.57		-
Cancelled during the year		(417,876	)		7.70		9.05		-
Balance as of June 30, 2022		9,420,303			6.52		8.55	$	13,284,689
Options vested and exercisable at June 30, 2022		2,971,140		$	5.76		7.42	$	8,778,770

The aggregate intrinsic value in the above table is calculated as the difference between fair value of the Company’s common stock price and the exercise price of the stock options. The weighted average grant date fair value per share for stock option grants during the periods ended June 30, 2022 and December 31, 2021 was $7.15 and $2.80, respectively. On June 30, 2022 and December 31, 2021, the total unrecognized compensation related to unvested stock option awards granted was $22,868,377 and $20,792,804, respectively, which the Company expects to recognize over a weighted-average period of approximately 3.58 years.

Restricted Stock Units

The fair value of restricted stock units (“RSUs”) is determined on the date of grant. The Company records compensation expense in the Condensed Consolidated Statement of Operations and Comprehensive Income on a straight-line basis over the vesting period for RSUs. The vesting period for employees and members of the Board of Directors ranges from one to four years.

Activity under RSUs was as follows:

	RSUs			Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2021		50,192		$	9.97
Granted		146,853			7.15
Vested as of June 30, 2022		(8,258	)		9.97
Forfeited		-			-
Balance as of June 30, 2022		188,787			7.78
Vested and unissued at June 30, 2022		-
Non-vested at June 30, 2022		188,787			7.78

The total grant-date fair value of RSUs granted during the period ended June 30, 2022 was $1,049,999.

For the period ended June 30, 2022, the Company recorded stock-based compensation expense related to RSUs of $82,305.

As of June 30, 2022, the Company had $1,467,949 in unrecognized compensation cost related to non-vested RSUs, which is expected to be recognized over a weighted-average period of approximately 3.2 years.

Leases

6 Months Ended

Jun. 30, 2022

Disclosure of Leases [Abstract]

Leases

13. Leases

Operating Leases

The Company is obligated to make rental payments under non-cancellable operating leases for office, dispatch station space, and transportation equipment, expiring at various dates through 2026. Under the terms of the leases, the Company is also obligated for its proportionate share of real estate taxes, insurance and maintenance costs of the property. The Company is required to hold certain funds in restricted cash and cash equivalents accounts under some of these agreements.

Certain leases for property and transportation equipment contain options to purchase, extend or terminate the lease. Determining the lease term and amount of lease payments to include in the calculation of the right-of-use (ROU) asset and lease obligations for leases containing options requires the use of judgment to determine whether the exercise of an option is reasonably certain and whether the optional period and payments should be included in the calculation of the associated ROU asset and lease obligation. In making such judgment, the Company considers all relevant economic factors that would require whether to exercise or not exercise the option.

The Company’s lease agreements generally do not provide an implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an appropriate imputed discount rate. The Company benchmarked itself against other companies of similar credit ratings and comparable quality and derived imputed rates, which were used to discount its real estate lease liabilities. The Company used estimated borrowing rates of 6% on January 1, 2019, for all leases that commenced prior to that date, for office spaces and transportation equipment.

Lease Costs

The table below comprise lease expenses for the periods ended June 30, 2022 and 2021:

	Three Months Ended				Six Months Ended
Components of total lease cost:	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
Operating lease expense	$	428,728	$	446,564	$	891,353	$	937,939
Short-term lease expense		273,601		125,745		528,697		193,795
Total lease cost	$	702,329	$	572,309	$	1,420,050	$	1,131,734

Lease Position as of June 30, 2022

Right-of-use lease assets and lease liabilities for the Company’s operating leases were recorded in the Condensed Consolidated Balance Sheets as follows:

	June 30, 2022		December 31, 2021
Assets
Lease right-of-use assets	$	3,812,085	$	4,195,682
Total lease assets	$	3,812,085	$	4,195,682

Liabilities
Current liabilities:
Lease liability - current portion	$	1,421,036	$	1,461,335
Noncurrent liabilities:
Lease liability, net of current portion		2,651,849		2,980,946
Total lease liability	$	4,072,885	$	4,442,281

Lease Terms and Discount Rate

Weighted average remaining lease term (in years) - operating leases			3.97
Weighted average discount rate - operating leases			6.00	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases at June 30, 2022 are as follows:

	Operating Leases
2022, remaining	$	891,985
2023		1,338,089
2024		897,548
2025		894,740
2026		483,775
2027 and thereafter		14,625
Total future minimum lease payments		4,520,762
Less effects of discounting		(447,877	)
Present value of future minimum lease payments	$	4,072,885

Operating lease expense was approximately $428,728 and $446,564 for the three months ended June 30, 2022 and 2021, respectively.

Operating lease expense was approximately $891,353 and $937,939 for the six months ended June 30, 2022 and 2021, respectively.

For the three months ended June 30, 2022, the Company made $428,728 of fixed cash payments related to operating leases and $851,307 related to finance leases.

For the three months ended June 30, 2021, the Company made $446,564 of fixed cash payments related to operating leases and $652,891 related to finance leases.

For the six months ended June 30, 2022, the Company made $891,353 of fixed cash payments related to operating leases and $1,473,882 related to finance leases.

For the six months ended June 30, 2021, the Company made $937,939 of fixed cash payments related to operating leases and $1,254,392 related to finance leases.

Finance Leases

The Company leases vehicles under a non-cancelable finance lease agreements with a liability of $7,931,349 and $10,139,410 as of June 30, 2022 and December 31, 2021, respectively. This includes accumulated depreciation expense of $8,837,761 and $7,095,242 as of June 30, 2022 and December 31, 2021, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $662,495 and $710,645 for the three months ended June 30, 2022 and 2021, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $1,518,276 and $1,357,457 for the six months ended June 30, 2022 and 2021, respectively.

Gain on Lease Remeasurement

In June 2022, the Company reassessed its finance lease estimates relating to vehicle milage and residual value. As a result, the Company determined to purchase the vehicles at the end of the leases which resulted in a gain of $1.4 million recorded as gains from lease accounting on the Unaudited Condensed Consolidated Statement of Operations and Comprehensive Income (Loss).

Lease Payments

The table below presents lease payments for the periods ended June 30, 2022 and 2021:

	Three Months Ended				Six Months Ended
Components of total lease payment:	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
Finance lease payment	$	851,307	$	652,891	$	1,473,882	$	1,254,392
Short-term lease payment		-		-				-
Total lease payments	$	851,307	$	652,891	$	1,473,882	$	1,254,392

Lease Position as of June 30, 2022

Right-of-use lease assets and lease liabilities for the Company’s finance leases were recorded in the Condensed Consolidated Balance Sheets as follows:

	June 30, 2022		December 31, 2021
Assets
Lease right-of-use assets	$	8,408,399	$	9,307,113
Total lease assets	$	8,408,399	$	9,307,113

Liabilities
Current liabilities:
Lease liability - current portion	$	2,655,037	$	3,271,990
Noncurrent liabilities:
Lease liability, net of current portion		5,276,312		6,867,420
Total lease liability	$	7,931,349	$	10,139,410

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of June 30, 2022:

Weighted average remaining lease term (in years) - finance leases			4.14
Weighted average discount rate - finance leases			6.01	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases at June 30, 2022 are as follows:

	Finance Leases
2022, remaining		1,634,535
2023		2,660,174
2024		1,930,614
2025		1,628,715
2026		826,735
2027 and thereafter		133,586
Total future minimum lease payments		8,814,359
Less effects of discounting		(883,010	)
Present value of future minimum lease payments	$	7,931,349

Other Income

6 Months Ended

Jun. 30, 2022

Other Income and Expenses [Abstract]

Other Income

14. Other Income

As of June 30, 2022, the Company recognized other income of $11,387, net of $19,660 from realized foreign exchange loss offset by rental income of $31,047.

Related Party Transactions

6 Months Ended

Jun. 30, 2022

Related Party Transactions

15. Related Party Transactions

Historically, the Company has been involved in transactions with various related parties.

Ely D. Tendler Strategic & Legal Services PLLC provides commission services for the Company. Ely D. Tendler Strategic & Legal Services PLLC is owned by the General Counsel of the Company, and therefore is a related party. The Company made commission payments to Ely D. Tendler Strategic & Legal Services PLLC totaling $234,255 and $127,093 for the three months ended June 30, 2022 and 2021, respectively, and $443,408 and $290,218 for the six months ended June 30, 2022 and 2021, respectively.

Included in accounts payable were $99,585 and $85,133 due to this related party as of June 30, 2022 and December 31, 2021, respectively.

Income Taxes

6 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Income Taxes

16. Income Taxes

As a result of the Company’s history of net operating losses (“NOL”), the Company had historically provided for a full valuation allowance against its deferred tax assets for assets that were not more-likely-than-not to be realized. The Company’s income tax (expense) benefit for the three months ended June 30, 2022 and 2021 were $(321,660) and $1,107, respectively, and $(761,839) and $(8,923) for the six months ended June 30, 2022 and 2021, respectively. The Company’s effective tax rate was 4.14% and 1.10% for the three months ended June 30, 2022 and 2021, respectively, and 4.30% and 0.47% for the six months ended June 30, 2022 and 2021, respectively. In determining the quarterly provision for income taxes, we use an estimated annual effective tax rate adjusted for discrete items. This rate is based on our expected annual income, statutory tax rates, and best estimates of nontaxable and nondeductible income and expense items.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
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401(K) Plan

6 Months Ended

Jun. 30, 2022

Retirement Benefits [Abstract]

401(K) Plan

17. 401(K) Plan

The Company has established a 401(k) plan in January 2022 that qualifies as a deferred compensation arrangement under Section 401 of the Internal Revenue Code. All U.S. employees that complete two months of service with the Company are eligible to participate in the plan. The Company did not make any employer contributions to this plan as of June 30, 2022.

The entire disclosure for retirement benefits.

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Legal Proceedings

6 Months Ended

Jun. 30, 2022

Legal Proceedings [Abstract]

Legal Proceedings

18. Legal Proceedings

From time to time, the Company may be involved as a defendant in legal actions that arise in the normal course of business. In the opinion of management, the Company has adequate legal defense on all legal actions, and the results of any such proceedings would not materially impact the Condensed Consolidated Financial Statements of the Company. The Company provides disclosure and records loss contingencies in accordance with the loss contingencies accounting guidance. In accordance with such guidance, the Company establishes accruals for such matters when potential losses become probable and can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the possible loss in the Condensed Consolidated Financial Statements.

As of June 30, 2022 and December 31, 2021, the Company recorded a liability of $1,000,000, which represents an amount for an agreed settlement, under the terms of a memorandum of understanding, of various class-based claims, both actual and potential, under Federal and California state law, as described in detail below. The settlement is subject to court approval.

Stephanie Zamora, Jascha Dlugatch, et al. v. Ambulnz Health, LLC, et al. was filed in the Los Angeles Superior Court on October 11, 2018, and the complaint alleged wage and hour violations pursuant to California’s Private Attorneys’ General Act of 2004 (“PAGA”). On February 24, 2020, this case was consolidated with Jascha Dlugatch, et. al. v. Ambulnz Health, LLC (the “Consolidated Compliant”), another lawsuit filed in the Los Angeles Superior Court. On May 6, 2021, the parties attended mediation and settled the claims pled in the Consolidated Complaint on a class-wide and PAGA basis in exchange for a proposed $1 million payment by Ambulnz Health, inclusive of administrative costs and fees. The parties are working on preparing all documents to obtain court approval of their settlement and anticipate obtaining preliminary approval of their settlement in the near future, subject to Court calendars and pandemic related backlogs.

Risk and Uncertainties

6 Months Ended

Jun. 30, 2022

Risks and Uncertainties [Abstract]

Risk and Uncertainties

19. Risk and Uncertainties

COVID-19 Risks, Impacts and Uncertainties

On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 Outbreak”) and the risks to the international community as the virus spreads globally. In March 2020, the WHO classified the COVID-19 Outbreak as a pandemic, based on the rapid increase in exposure globally.

The spread of COVID-19 and the related country-wide shutdowns and restrictions had a mixed impact on the Company’s business. In the ambulance transportation business, which predominantly comprises of non-emergency medical transportation, the Company saw a decline in volumes from historical and expected levels, as elective surgeries and other procedures were postponed. In some of the Company’s larger markets, such as New York and California, there were declines in trip volume. In addition, the Company experienced lost revenues associated with sporting, concerts and other events, as those events were cancelled or had a significantly restricted (or entirely eliminated) the number of permitted attendees. Both ambulance transports and event-related revenues have since recovered to pre-COVID levels or higher.

There are two areas where the Company has experienced positive business impacts from COVID-19. In April and May 2020, the Company participated in an emergency project with Federal Emergency Management Agency (“FEMA”) in the New York City area. This engagement resulted in incremental transportation revenue. In addition, in response to the need for widespread COVID-19 testing and available Emergency Medical Technicians (“EMT”) and Paramedics, the Company formed a new subsidiary, Rapid Reliable Testing, LLC (“RRT”), with the goal to perform COVID-19 tests at nursing homes, municipal sites, businesses, schools and other venues. RRT is part of the Mobile Health segment.

Medicare Accelerated Payments

Medicare accelerated payments of approximately $2,397,024 were received by the Company in April 2020. Effective October 8, 2020, CMS is no longer accepting new applications for accelerated payments. Accordingly, the Company does not expect to receive additional Medicare accelerated payments. Payments under the Medicare Accelerated and Advance Payment program are advances that must be repaid. Effective October 1, 2020, the program was amended such that providers are required to repay accelerated payments beginning one year after the payment was issued. After such one-year period, Medicare payments owed to providers will be recouped according to the repayment terms. The repayment terms specify that for the first 11 months after repayment begins, repayment will occur through an automatic recoupment of 25% of Medicare payments otherwise owed to the provider. At the end of the eleven-month period, recoupment will increase to 50% for six months. At the end of the six months (or 29 months from the receipt of the initial accelerated payment), Medicare will issue a letter for full repayment of any remaining balance, as applicable. In such event, if payment is not received within 30 days, interest will accrue at the annual percentage rate of four percent (4%) from the date the letter was issued and will be assessed for each full 30-day period that the balance remains unpaid. There were no Medicare accelerated payments reflected within accrued liabilities in the Condensed Consolidated Balance Sheets as of June 30, 2022, compared to $975,415 as of December 31, 2021. The Company’s estimate of the current liability is a function of historical cash receipts from Medicare and the repayment terms set forth above.

Subsequent Events

6 Months Ended

Jun. 30, 2022

Subsequent Events [Abstract]

Subsequent Events

20. Subsequent Events

On July 6, 2022, Holdings acquired Government Medical Services, LLC (“GMS”) in exchange for $19 million in cash. GMS is engaged in the business of providing licensed healthcare clinicians.

On July 13, 2022, the Company acquired Exceptional Medical Transportation, LLC (“Exceptional”) in exchange for $6.4 million in cash. Exceptional is in the business of providing medical transportation services.

On July 20, 2022, Ambulnz Community Partners LTD, a subsidiary of the Company located in United Kingdom, entered into a financing agreement to acquire six ambulances. The total purchase price was approximately £0.6 million GBP (approximately $0.7 million), payable in 60 monthly installment payments starting on August 26, 2022.

Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2022

Principles of Consolidation

Basis of Presentation

Basis of Presentation

Principles of Consolidation

Foreign Currency

Foreign Currency

Use of Estimates

Use of Estimates

Concentration of Credit Risk and Off-Balance Sheet Risk

Concentration of Credit Risk and Off-Balance Sheet Risk

Major Customers

Major Customers

Emerging Growth Company

Emerging Growth Company

Cash and Cash Equivalents

Cash and Cash Equivalents

Restricted Cash and Insurance Reserves

Restricted Cash and Insurance Reserves

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Accounts Receivable

Accounts Receivable

Property and Equipment

Property and Equipment

Asset Category		Estimated Useful Life
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are expensed as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Software Development Costs

Business Combinations

Business Combinations

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Goodwill and Indefinite-Lived Intangible Assets

Goodwill and Indefinite-Lived Intangible Assets

Line of Credit

Line of Credit

The costs associated with the Company’s line of credit are deferred and recognized over the term of the line of credit as interest expense.

Derivative Financial Instruments

Derivative Financial Instruments

Related Party Transactions

Related Party Transactions

Revenue Recognition

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), as amended.

Nature of Our Services

Revenue is primarily derived from:

ii.

In the following table, revenue is disaggregated by as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Primary Geographical Markets
U.S.	$	106,314,813	$	59,946,797	$	221,368,244	$	107,308,709
U.K.		3,204,491		2,239,200		6,042,612		4,246,682
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Major Segments/Service Lines
Transportation Services	$	22,175,233	$	28,936,421	$	49,987,743	$	47,740,979
Mobile Health		87,344,071		33,249,576		177,423,113		63,814,412
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Stock Based Compensation

Stock Based Compensation

Earnings per Share

Earnings per Share

Equity Method Investment

Equity Method Investment

Leases

Leases

Income Taxes

Income Taxes

Recently Issued Accounting Standards Not Yet Adopted

Recently Issued Accounting Standards Not Yet Adopted

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2022

Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets

Asset Category		Estimated Useful Life
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Schedule of revenue is disaggregated

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Primary Geographical Markets
U.S.	$	106,314,813	$	59,946,797	$	221,368,244	$	107,308,709
U.K.		3,204,491		2,239,200		6,042,612		4,246,682
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Major Segments/Service Lines
Transportation Services	$	22,175,233	$	28,936,421	$	49,987,743	$	47,740,979
Mobile Health		87,344,071		33,249,576		177,423,113		63,814,412
Total revenue	$	109,519,304	$	62,185,997	$	227,410,856	$	111,555,391

Property and Equipment, net (Tables)

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

	June 30, 2022			December 31, 2021

Office equipment and furniture	$	2,292,194		$	1,977,808
Buildings		527,284			527,284
Land		37,800			37,800
Transportation equipment		14,027,121			13,772,251
Medical equipment		4,285,584			3,949,566
Leasehold improvements		603,073			616,446
		21,773,056			20,881,155
Less: Accumulated depreciation		(9,543,059	)		(8,147,266	)
Property and equipment, net	$	12,229,997		$	12,733,889

Goodwill (Tables)

6 Months Ended

Jun. 30, 2022

Goodwill [Abstract]

Schedule of changes in the carrying value of goodwill

	Carrying Value
Balance at December 31, 2021	$	8,686,966
Goodwill acquired during the period		-
Balance at June 30, 2022	$	8,686,966

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles (Tables)

6 Months Ended

Jun. 30, 2022

Schedule of amortization expense

	June 30, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	48,668	$	6,795	$	(8,072	)	$	47,391
Computer software	5 years	$	294,147		-		(248,416	)		45,731
Operating licenses	Indefinite	$	8,375,514		-		-			8,375,514
Internally developed software	4-5 years	$	6,013,513		1,009,635		(5,076,383	)		1,946,765
		$	14,731,842	$	1,016,430	$	(5,332,871	)	$	10,415,401

	December 31, 2021
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	19,275	$	29,393	$	(6,367	)	$	42,301
Computer software	5 years		132,816		161,331		(219,388	)		74,759
Operating licenses	Indefinite		8,375,514		-		-			8,375,514
Internally developed software	4-5 years		2,146,501		3,867,012		(3,828,038	)		2,185,475
		$	10,674,106	$	4,057,736	$	(4,053,793	)	$	10,678,049

Schedule of amortization expense for the next five years in aggregate

	Amortization Expense
2022, remaining	$	729,885
2023		822,295
2024		272,757
2025		180,535
2026		3,698
Thereafter		30,717
Total	$	2,039,887

Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Accrued Liabilities [Abstract]

Schedule of accrued liabilities

	June 30, 2022		December 31, 2021
Accrued bonus	$	3,730,768	$	7,260,456
Accrued lab fees		3,479,852		4,885,539
Accrued payroll		7,031,788		3,539,301
Medicare advance		-		975,415
FICA/Medicare liability		739,629		739,629
Accrued general expenses		6,787,508		3,497,418
Accrued subcontractors		8,041,022		9,564,833
Accrued fuel and maintenance		320,565		450,842
Accrued workers compensation		5,426,284		2,259,571
Other current liabilities		578,023		736,021
Accrued legal fees		2,438,884		1,143,629
Credit card payable		82,196		58,223
Total accrued liabilities	$	38,656,519	$	35,110,877

Notes Payable (Tables)

6 Months Ended

Jun. 30, 2022

Notes Payable [Abstract]

Schedule of notes payable

	June 30, 2022		December 31, 2021
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between January 2022 and May 2051	$	1,615,290	$	1,903,288
Loan received pursuant to the Payroll Protection Program		-		-
Total notes payable		1,615,290		1,903,288
Less: current portion of notes payable	$	566,426	$	600,449
Total non-current portion of notes payable	$	1,048,864	$	1,302,839

Schedule of future minimum annual maturites of notes payable

	Notes Payable
2022, remaining		270,596
2023		483,842
2024		320,070
2025		244,683
2026		146,099
Thereafter		150,000
Total maturities	$	1,615,290
Current portion of notes payable		(566,426	)
Long-term portion of notes payable	$	1,048,864

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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Schedule of operating results for the business segments

Business Segment Information (Tables)

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

	Transportation Services			Mobile Health Services			Total
Three Months Ended June 30, 2022
Revenues	$	22,175,233		$	87,344,071		$	109,519,304
Income (loss) from operations		(19,493,937	)		26,951,694		$	7,457,757
Total assets	$	198,330,033		$	133,525,355		$	331,855,388
Depreciation and amortization expense	$	1,819,937		$	217,834		$	2,037,771
Stock compensation	$	511,990		$	1,487,629		$	1,999,619
Long-lived assets	$	28,216,054		$	3,116,310		$	31,332,364

Three Months Ended June 30, 2021
Revenues	$	28,936,421			33,249,576		$	62,185,997
Income (loss) from operations		(598,737	)		857,496			258,759
Total assets	$	94,500,701		$	28,634,083		$	123,134,784
Depreciation and amortization expense	$	(1,756,843	)	$	(140,208	)	$	(1,897,051	)
Stock compensation	$	360,600		$	9,400		$	370,000
Long-lived assets	$	25,939,839		$	1,905,129		$	27,844,968

	Transportation Services			Mobile Health Services		Total
Six Months Ended June 30, 2022
Revenues	$	49,987,743		$	177,423,113	$	227,410,856
Income (loss) from operations		(28,822,314	)		46,374,636	$	17,552,322
Total assets	$	198,330,033		$	133,525,355	$	331,855,388
Depreciation and amortization expense	$	3,807,258		$	431,534	$	4,238,792
Stock compensation	$	879,809		$	2,542,747	$	3,422,556
Long-lived assets	$	28,216,054		$	3,116,310	$	31,332,364
Six Months Ended June 30, 2021
Revenues	$	47,740,979			63,814,412	$	111,555,391
Income (loss) from operations		(4,000,937	)		2,385,739		(1,615,198	)
Total assets	$	94,500,701		$	28,634,083	$	123,134,784
Depreciation and amortization expense	$	3,354,519		$	140,208	$	3,494,727
Stock compensation	$	752,134		$	9,400	$	761,534
Long-lived assets	$	25,939,839		$	1,905,129	$	27,844,968

Stock Based Compensation (Tables)

6 Months Ended

Jun. 30, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of fair value of the sole stock option grants

	Period Ended June 30, 2022
	2022			2021
Risk-free interest rate		0.71	%		0.06	%
Expected term (in years)		4			.5 - 2
Volatility		60	%		65	%
Dividend yield		0	%		0	%

Schedule of company’s stock option activity

	Options Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Balance as of December 31, 2021		8,422,972		$	6.21		8.77	$	24,706,020
Granted/ Vested during the year		2,028,281			4.67		9.24		-
Exercised during the year		(613,074	)		1.88		6.57		-
Cancelled during the year		(417,876	)		7.70		9.05		-
Balance as of June 30, 2022		9,420,303			6.52		8.55	$	13,284,689
Options vested and exercisable at June 30, 2022		2,971,140		$	5.76		7.42	$	8,778,770

Schedule of activity under RSUs

	RSUs			Weighted- Average Grant Date Fair Value Per RSU
Balance as of December 31, 2021		50,192		$	9.97
Granted		146,853			7.15
Vested as of June 30, 2022		(8,258	)		9.97
Forfeited		-			-
Balance as of June 30, 2022		188,787			7.78
Vested and unissued at June 30, 2022		-
Non-vested at June 30, 2022		188,787			7.78

Leases (Tables)

6 Months Ended

Jun. 30, 2022

Leases [Abstract]

Schedule of comprise lease expenses

	Three Months Ended				Six Months Ended
Components of total lease cost:	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
Operating lease expense	$	428,728	$	446,564	$	891,353	$	937,939
Short-term lease expense		273,601		125,745		528,697		193,795
Total lease cost	$	702,329	$	572,309	$	1,420,050	$	1,131,734

	Three Months Ended				Six Months Ended
Components of total lease payment:	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
Finance lease payment	$	851,307	$	652,891	$	1,473,882	$	1,254,392
Short-term lease payment		-		-				-
Total lease payments	$	851,307	$	652,891	$	1,473,882	$	1,254,392

Schedule of company’s operating leases were recorded in the consolidated balance sheets

	June 30, 2022		December 31, 2021
Assets
Lease right-of-use assets	$	3,812,085	$	4,195,682
Total lease assets	$	3,812,085	$	4,195,682

Liabilities
Current liabilities:
Lease liability - current portion	$	1,421,036	$	1,461,335
Noncurrent liabilities:
Lease liability, net of current portion		2,651,849		2,980,946
Total lease liability	$	4,072,885	$	4,442,281

	June 30, 2022		December 31, 2021
Assets
Lease right-of-use assets	$	8,408,399	$	9,307,113
Total lease assets	$	8,408,399	$	9,307,113

Liabilities
Current liabilities:
Lease liability - current portion	$	2,655,037	$	3,271,990
Noncurrent liabilities:
Lease liability, net of current portion		5,276,312		6,867,420
Total lease liability	$	7,931,349	$	10,139,410

Schedule of weighted average remaining lease term and the weighted average discount rate

Weighted average remaining lease term (in years) - operating leases			3.97
Weighted average discount rate - operating leases			6.00	%

Weighted average remaining lease term (in years) - finance leases			4.14
Weighted average discount rate - finance leases			6.01	%

Schedule of future minimum lease payments under the operating leases

	Operating Leases
2022, remaining	$	891,985
2023		1,338,089
2024		897,548
2025		894,740
2026		483,775
2027 and thereafter		14,625
Total future minimum lease payments		4,520,762
Less effects of discounting		(447,877	)
Present value of future minimum lease payments	$	4,072,885

	Finance Leases
2022, remaining		1,634,535
2023		2,660,174
2024		1,930,614
2025		1,628,715
2026		826,735
2027 and thereafter		133,586
Total future minimum lease payments		8,814,359
Less effects of discounting		(883,010	)
Present value of future minimum lease payments	$	7,931,349

Description of Organization and Business Operations (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Nov. 30, 2021
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Net proceeds	$ 158.0
Cash held in trust account	43.4
Transaction costs	9.6
Underwriters’ fees	$ 114.6
Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in Dollars per share)	$ 0.0001		$ 0.0001

Summary of Significant Accounting Policies (Details)			1 Months Ended	6 Months Ended
Summary of Significant Accounting Policies (Details)	Nov. 01, 2021	Jun. 30, 2021 shares	Oct. 26, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021	Dec. 31, 2021 USD ($)
Summary of Significant Accounting Policies (Details) [Line Items]
Number of customers				1	1
Cash balances (in Dollars)				$ 797,000		$ 803,000
Anti-dilutive shares (in Shares) \| shares		39,446
National Providers Association, LLC description	The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s carrying value in the equity method investee is reflected in the caption “Equity method investment” on the Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “Gain from on equity method investment” on the Condensed Consolidated Statements of Operations and Comprehensive Income. The Company’s judgment regarding its level of influence over the equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions.On November 1, 2021, the Company acquired a 20% interest in National Providers Association, LLC (“NPA”) for $30,000. The Company uses the equity method to account for investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee but does not exercise control. The Company’s carrying value in the equity method investee is reflected in the caption “Equity method investment” on the Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “Loss from equity method investment” on the Condensed Consolidated Statements of Operations and Comprehensive Income. The Company’s judgment regarding its level of influence over the equity method investee includes considering key factors, such as ownership interest, representation on the board of directors, and participation in policy-making decisions. Effective December 21, 2021, three members withdrew from NPA resulting in the remaining two members obtaining the remaining ownership percentage. On December 31, 2021 and June 30, 2022, DocGo owned 50% of NPA.
Customer One [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				30.00%	22.00%
Customer [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage					12.00%
Concentration risk, percentage				12%
RND Health Services Inc. [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Percentage of acquired Interest			50.00%
Acquired amount (in Dollars)			$ 655,876
Business Combination [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Voting interest				10.00%
Variable Interest Entity [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Net Loss (in Dollars)				$ 163,178
Total assets (in Dollars)				324,866
Total liabilities (in Dollars)				913,150
Total Stockholders deficit (in Dollars)				$ 588,284
Sales [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				15.00%	11.00%
Sales [Member] \| Customer [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage				17.00%	21.00%

Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets	6 Months Ended
	Jun. 30, 2022
Buildings [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	39 years
Office equipment and furniture [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	3 years
Vehicles [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	5 years
Vehicles [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	8 years
Medical equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	5 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets [Line Items]
Property, Plant and Equipment	Shorter of useful life of asset or lease term

Summary of Significant Accounting Policies (Details) - Schedule of revenue is disaggregated - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Primary Geographical Markets [Member]
Primary Geographical Markets
Total revenue	$ 109,519,304	$ 62,185,997	$ 227,410,856	$ 111,555,391
Major Segments/Service Lines [Member]
Primary Geographical Markets
Total revenue	109,519,304	62,185,997	227,410,856	111,555,391
Transportation Services [Member] \| Major Segments/Service Lines [Member]
Primary Geographical Markets
Total revenue	22,175,233	28,936,421	49,987,743	47,740,979
Mobile Health [Member] \| Major Segments/Service Lines [Member]
Primary Geographical Markets
Total revenue	87,344,071	33,249,576	177,423,113	63,814,412
U.S. [Member] \| Primary Geographical Markets [Member]
Primary Geographical Markets
Total revenue	106,314,813	59,946,797	221,368,244	107,308,709
U.K. [Member] \| Primary Geographical Markets [Member]
Primary Geographical Markets
Total revenue	$ 3,204,491	$ 2,239,200	$ 6,042,612	$ 4,246,682

Property and Equipment, net (Details) - USD ($)	3 Months Ended		6 Months Ended
Property and Equipment, net (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 729,560	$ 570,351	$ 1,441,438	$ 1,099,192
Written off depreciated assets			$ 45,645

Property and Equipment, net (Details) - Schedule of property and equipment, net - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment	$ 21,773,056	$ 20,881,155
Less: Accumulated depreciation	(9,543,059)	(8,147,266)
Property and equipment, net	12,229,997	12,733,889
Office equipment and furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	2,292,194	1,977,808
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	527,284	527,284
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	37,800	37,800
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	14,027,121	13,772,251
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	4,285,584	3,949,566
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 603,073	$ 616,446

Acquisition of Businesses (Details) - USD ($)	Jul. 06, 2022	Aug. 13, 2019	Jul. 01, 2022	Jan. 12, 2022	Nov. 20, 2020
Acquisition of Businesses (Details) [Line Items]
Cash consideration					$ 465,000
Percentage pay to seller					50.00%
Acquired percentage		100.00%
Subsequent Event [Member]
Acquisition of Businesses (Details) [Line Items]
Outstanding acquisition payable balance			$ 209,474
Acquired exchange in cash	$ 19,000,000
Seller additional amount	$ 3,000,000
Business Combination [Member]
Acquisition of Businesses (Details) [Line Items]
Aggregate purchase price acquisition, description		The aggregate purchase price payable by Ambulnz FMC-North America LLC was $400,000, consisting of $200,000 paid upon entering into the agreement with the remaining $200,000 to be paid upon the transfer of relevant regulatory approvals including the licenses to operate in New York City, Nassau and Suffolk Counties in New York State.
LJH [Member]
Acquisition of Businesses (Details) [Line Items]
Outstanding acquisition payable balance				$ 282,518

Goodwill (Details) - Schedule of changes in the carrying value of goodwill	6 Months Ended
	Jun. 30, 2022 USD ($)
Schedule of changes in the carrying value of goodwill [Abstract]
Balance at beginning	$ 8,686,966
Goodwill acquired during the period
Balance at ending	$ 8,686,966

Intangibles (Details) - USD ($)	3 Months Ended		6 Months Ended
Intangibles (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 645,715	$ 457,960	$ 1,279,078	$ 879,984

Intangibles (Details) - Schedule of amortization expense - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 14,731,842	$ 10,674,106
Additions	1,016,430	4,057,736
Accumulated Amortization	(5,332,871)	(4,053,793)
Net Carrying Amount	$ 10,415,401	$ 10,678,049
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years
Gross Carrying Amount	$ 48,668	$ 19,275
Additions	6,795	29,393
Accumulated Amortization	(8,072)	(6,367)
Net Carrying Amount	$ 47,391	$ 42,301
Computer software [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 294,147	$ 132,816
Additions		161,331
Accumulated Amortization	(248,416)	(219,388)
Net Carrying Amount	45,731	74,759
Operating licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,375,514	8,375,514
Additions
Accumulated Amortization
Net Carrying Amount	$ 8,375,514	$ 8,375,514
Estimated Useful Life (Years)	Indefinite	Indefinite
Internally developed software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,013,513	$ 2,146,501
Additions	1,009,635	3,867,012
Accumulated Amortization	(5,076,383)	(3,828,038)
Net Carrying Amount	$ 1,946,765	$ 2,185,475
Internally developed software [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	4 years	4 years
Internally developed software [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years

Intangibles (Details) - Schedule of amortization expense for the next five years in aggregate	Jun. 30, 2022 USD ($)
Schedule of amortization expense for the next five years in aggregate [Abstract]
2022, remaining	$ 729,885
2023	822,295
2024	272,757
2025	180,535
2026	3,698
Thereafter	30,717
Total	$ 2,039,887

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Schedule of accrued liabilities [Abstract]
Accrued bonus	$ 3,730,768	$ 7,260,456
Accrued lab fees	3,479,852	4,885,539
Accrued payroll	7,031,788	3,539,301
Medicare advance		975,415
FICA/Medicare liability	739,629	739,629
Accrued general expenses	6,787,508	3,497,418
Accrued subcontractors	8,041,022	9,564,833
Accrued fuel and maintenance	320,565	450,842
Accrued workers compensation	5,426,284	2,259,571
Other current liabilities	578,023	736,021
Accrued legal fees	2,438,884	1,143,629
Credit card payable	82,196	58,223
Total accrued liabilities	$ 38,656,519	$ 35,110,877

Line of Credit (Details) - USD ($)		1 Months Ended		6 Months Ended
Line of Credit (Details) - USD ($)	May 13, 2021	Jan. 26, 2022	Dec. 17, 2021	Jun. 30, 2022
Line of Credit (Details) [Line Items]
Revolving advance amount	$ 12,000,000		$ 12,000,000
Each revolving advances description	Each Revolving Advance carried interest at a per annum rate equal to the Wall Street Journal Prime Rate, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”).		Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate (5.5% at June 30, 2022), as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days in the applicable period.
Revolving loan maturity date				May 12, 2022
Loan secured by assets				100.00%
Outstanding balance				$ 0
Unused fee			0.50%
Revolving commitment amount			$ 12,000,000
Fund operations		$ 1,000,000
Outstanding balance				$ 1,000,000
DocGo Inc [Member]
Line of Credit (Details) [Line Items]
Loan secured by assets			100.00%

Notes Payable (Details) - USD ($)	6 Months Ended	12 Months Ended
Notes Payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Notes Payable (Details) [Line Items]
Aggregate installment amount	$ 60,499
Interest expense	$ 43,508	$ 61,324
Minimum [Member]
Notes Payable (Details) [Line Items]
Interest range percentage	2.50%	2.50%
Maximum [Member]
Notes Payable (Details) [Line Items]
Interest range percentage	7.50%	7.50%

Notes Payable (Details) - Schedule of notes payable - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Schedule of notes payable [Abstract]
Equipment and financing loans payable, between 2.5% and 7.5% interest and maturing between January 2022 and May 2051	$ 1,615,290	$ 1,903,288
Loan received pursuant to the Payroll Protection Program
Total notes payable	1,615,290	1,903,288
Less: current portion of notes payable	566,426	600,449
Total non-current portion of notes payable	$ 1,048,864	$ 1,302,839

Notes Payable (Details) - Schedule of notes payable (Parentheticals)	Jun. 30, 2022	Dec. 31, 2021
Minimum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	2.50%	2.50%
Maximum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	7.50%	7.50%

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable	Jun. 30, 2022 USD ($)
Schedule of future minimum annual maturities of notes payable [Abstract]
2022, remaining	$ 270,596
2023	483,842
2024	320,070
2025	244,683
2026	146,099
Thereafter	150,000
Total maturities	1,615,290
Current portion of notes payable	(566,426)
Long-term portion of notes payable	$ 1,048,864

Business Segment Information (Details)	6 Months Ended
Business Segment Information (Details)	Jun. 30, 2022
Segment Reporting [Abstract]
Number of operating segments	2

Business Segment Information (Details) - Schedule of operating results for the business segments - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Revenues	$ 109,519,304	$ 62,185,997	$ 227,410,856	$ 111,555,391
Income (loss) from operations	7,457,757	258,759	17,552,322	(1,615,198)
Total assets	331,855,388	123,134,784	331,855,388	123,134,784
Depreciation and amortization expense	2,037,771	(1,897,051)	4,238,792	3,494,727
Stock compensation	1,999,619	370,000	3,422,556	761,534
Long-lived assets	31,332,364	27,844,968	31,332,364	27,844,968
Transportation Services [Member]
Segment Reporting Information [Line Items]
Revenues	22,175,233	28,936,421	49,987,743	47,740,979
Income (loss) from operations	(19,493,937)	(598,737)	(28,822,314)	(4,000,937)
Total assets	198,330,033	94,500,701	198,330,033	94,500,701
Depreciation and amortization expense	1,819,937	(1,756,843)	3,807,258	3,354,519
Stock compensation	511,990	360,600	879,809	752,134
Long-lived assets	28,216,054	25,939,839	28,216,054	25,939,839
Mobile Health Services [Member]
Segment Reporting Information [Line Items]
Revenues	87,344,071	33,249,576	177,423,113	63,814,412
Income (loss) from operations	26,951,694	857,496	46,374,636	2,385,739
Total assets	133,525,355	28,634,083	133,525,355	28,634,083
Depreciation and amortization expense	217,834	(140,208)	431,534	140,208
Stock compensation	1,487,629	9,400	2,542,747	9,400
Long-lived assets	$ 3,116,310	$ 1,905,129	$ 3,116,310	$ 1,905,129

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Equity (Details) - USD ($)			1 Months Ended			6 Months Ended
Equity (Details) - USD ($)	Jun. 05, 2019	Nov. 01, 2017	Nov. 30, 2021	May 23, 2019	Feb. 15, 2018	Jun. 30, 2022	May 24, 2022	Dec. 31, 2021
Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)						$ 0.0001		$ 0.0001
Authorized common shares						500,000,000		500,000,000
Common stock authorized purchase (in Dollars)						$ 498,000,000	$ 40,000,000
Common stock repurchased share						70,000,000
Common Stock [Member]
Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)			$ 0.0001			$ 0.0001
Number of common stock rate		1,000
Common stock converted		100,000
Total authorized common shares increased				154,503
Common stock voting rights						The Class A common stockholders had voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights.
Warrant [Member]
Equity (Details) [Line Items]
Number of warrant to purchase shares	667
Purchase price (in Dollars per share)	$ 3,000
Issuance of fair value (in Dollars per share)	$ 2,078			$ 3,000	$ 5,400
Total fair value (in Dollars)	$ 1,386,026			$ 7,383,000	$ 7,381,800
Warrant cashless exercised	229,807		1,587,700
Series A Preferred Stock [Member]
Equity (Details) [Line Items]
Preferred stock share authorized				40,000
Percentage non-cumulative dividends						8.00%
Paid preferred stock value (in Dollars)						$ 3,000
Number of warrant to purchase shares				2,461
Purchase price (in Dollars per share)				$ 0.01
Class A Common Stock [Member]
Equity (Details) [Line Items]
Conversion price per share (in Dollars per share)				$ 3,000
Common stock converted		35,597
Authorized common shares				78,000
Class B Common Stock [Member]
Equity (Details) [Line Items]
Common stock converted		64,402
Authorized common shares				76,503
Number of warrant to purchase shares					1,367
Purchase price (in Dollars per share)					$ 0.01

Stock Based Compensation (Details) - USD ($)	6 Months Ended	12 Months Ended
Stock Based Compensation (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Reserved shares (in Shares)	16,607,894
Stock options granted contractual term	10 years
Employee stock options on a converted basis had vested (in Shares)	3,000,000
Weighted average fair value per share (in Dollars per share)	$ 7.15	$ 2.8
Stock option awards granted	$ 22,868,377	$ 20,792,804
Weighted-average period	3 years 6 months 29 days
Total grant-date fair value	$ 1,049,999
Stock-based compensation expense	82,305
Unrecognized compensation cost	$ 1,467,949
Weighted-average period	3 years 2 months 12 days

Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Risk-free interest rate		0.06%
Volatility		65.00%
Dividend yield		0.00%
Minimum [Member]
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Risk-free interest rate	0.71%
Expected term (in years)	4 years	5 years
Volatility	60.00%
Dividend yield	0.00%
Maximum [Member]
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Expected term (in years)		2 years

Stock Based Compensation (Details) - Schedule of company’s stock option activity	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares
Schedule of company’s stock option activity [Abstract]
Options Shares, Beginning \| shares	8,422,972
Weighted Average Exercise Price, Beginning \| $ / shares	$ 6.21
Weighted Average Remaining Contractual Life in Years, Beginning	8 years 9 months 7 days
Aggregate Intrinsic Value, Beginning \| $	$ 24,706,020
Options Shares, Granted/ Vested during the year \| shares	2,028,281
Weighted Average Exercise Price, Granted/ Vested during the year \| $ / shares	$ 4.67
Weighted Average Remaining Contractual Life in Years, Granted/ Vested during the year	9 years 2 months 26 days
Aggregate Intrinsic Value, Granted/ Vested during the year \| $
Options Shares, Exercised during the year \| shares	(613,074)
Weighted Average Exercise Price, Exercised during the year \| $ / shares	$ 1.88
Weighted Average Remaining Contractual Life in Years, Exercised during the year	6 years 6 months 25 days
Aggregate Intrinsic Value, Exercised during the year \| $
Options Shares, Cancelled during the year \| shares	(417,876)
Weighted Average Exercise Price, Cancelled during the year \| $ / shares	$ 7.7
Weighted Average Remaining Contractual Life in Years, Cancelled during the year	9 years 18 days
Aggregate Intrinsic Value, Cancelled during the year \| $
Options Shares, Ending \| shares	9,420,303
Weighted Average Exercise Price, Ending \| $ / shares	$ 6.52
Weighted Average Remaining Contractual Life in Years, Ending	8 years 6 months 18 days
Aggregate Intrinsic Value, Ending \| $	$ 13,284,689
Options Shares, Options vested and exercisable \| shares	2,971,140
Weighted Average Exercise Price, Options vested and exercisable \| $ / shares	$ 5.76
Weighted Average Remaining Contractual Life in Years, Options vested and exercisable	7 years 5 months 1 day
Aggregate Intrinsic Value, Options vested and exercisable \| $	$ 8,778,770

Stock Based Compensation (Details) - Schedule of activity under RSUs	6 Months Ended
	Jun. 30, 2022 $ / shares shares
Schedule of activity under RSUs [Abstract]
RSUs, Balance \| shares	50,192
Weighted- Average Grant Date Fair Value Per RSU, Balance \| $ / shares	$ 9.97
RSUs, Granted \| shares	146,853
Weighted- Average Grant Date Fair Value Per RSU, Granted \| $ / shares	$ 7.15
RSUs, Vested during the year \| shares	(8,258)
Weighted- Average Grant Date Fair Value Per RSU, Vested and during the year \| $ / shares	$ 9.97
RSUs, Forfeited \| shares
Weighted- Average Grant Date Fair Value Per RSU, Forfeited \| $ / shares
RSUs, Balance \| shares	188,787
Weighted- Average Grant Date Fair Value Per RSU, Balance \| $ / shares	$ 7.78
RSUs, Vested and unissued \| shares
Weighted- Average Grant Date Fair Value Per RSU, Vested and unissued \| $ / shares
RSUs, Non-vested \| shares	188,787
Weighted- Average Grant Date Fair Value Per RSU, Non-vested \| $ / shares	$ 7.78

Leases (Details) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
Leases (Details) - USD ($)	Jan. 01, 2019	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Disclosure Text Block [Abstract]
Expiring Date				2026
Estimated borrowing rate	6.00%
Operating lease expense		$ 428,728	$ 446,564	$ 891,353	$ 937,939
Operating lease payment		428,728	446,564	891,353	937,939
Financing lease payments		851,307	652,891	1,473,882	1,254,392
Finance lease agreement with liability				7,931,349		$ 10,139,410
Accumulated depreciation expense		8,837,761		8,837,761		$ 7,095,242
Depreciation expense		$ 662,495	$ 710,645	1,518,276	$ 1,357,457
Amount of gains from lease				$ 1,400,000

Leases (Details) - Schedule of comprise lease expenses - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Schedule of comprise lease expenses [Abstract]
Operating lease expense	$ 428,728	$ 446,564	$ 891,353	$ 937,939
Short-term lease expense	273,601	125,745	528,697	193,795
Total lease cost	702,329	572,309	1,420,050	1,131,734
Finance lease payment	851,307	652,891	1,473,882	1,254,392
Short-term lease payment
Total lease payments	$ 851,307	$ 652,891	$ 1,473,882	$ 1,254,392

Leases (Details) - Schedule of company’s operating leases were recorded in the consolidated balance sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Assets
Lease right-of-use assets	$ 3,812,085	$ 4,195,682
Total lease assets	3,812,085	4,195,682
Current liabilities:
Lease liability - current portion	1,421,036	1,461,335
Noncurrent liabilities:
Lease liability, net of current portion	2,651,849	2,980,946
Total lease liability	4,072,885	4,442,281
Assets
Lease right-of-use assets	8,408,399	9,307,113
Total lease assets	8,408,399	9,307,113
Current liabilities:
Lease liability - current portion	2,655,037	3,271,990
Noncurrent liabilities:
Lease liability, net of current portion	5,276,312	6,867,420
Total lease liability	$ 7,931,349	$ 10,139,410

Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate	Jun. 30, 2022
Schedule of weighted average remaining lease term and the weighted average discount rate [Abstract]
Weighted average remaining lease term (in years) - operating leases	3 years 11 months 19 days
Weighted average discount rate - operating leases	6.00%
Weighted average remaining lease term (in years) - finance leases	4 years 1 month 20 days
Weighted average discount rate - finance leases	6.01%

Leases (Details) - Schedule of future minimum lease payments under the operating leases	Jun. 30, 2022 USD ($)
Operating Leases [Member]
Leases (Details) - Schedule of future minimum lease payments under the operating leases [Line Items]
2022, remaining	$ 891,985
2023	1,338,089
2024	897,548
2025	894,740
2026	483,775
2027 and thereafter	14,625
Total future minimum lease payments	4,520,762
Less effects of discounting	(447,877)
Present value of future minimum lease payments	4,072,885
Finance Leases [Member]
Leases (Details) - Schedule of future minimum lease payments under the operating leases [Line Items]
2022, remaining	1,634,535
2023	2,660,174
2024	1,930,614
2025	1,628,715
2026	826,735
2027 and thereafter	133,586
Total future minimum lease payments	8,814,359
Less effects of discounting	(883,010)
Present value of future minimum lease payments	$ 7,931,349

Other Income (Details)	6 Months Ended
Other Income (Details)	Jun. 30, 2022 USD ($)
Other Income and Expenses [Abstract]
Company recognized other income	$ 11,387
Net of realized foreign exchange loss	19,660
Rental income	$ 31,047

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transactions [Abstract]
Commission payments	$ 234,255	$ 127,093	$ 443,408	$ 290,218
Accounts payable	$ 99,585		$ 99,585
Due to related parties					$ 85,133

Carrying amount as of the balance sheet date of obligations due all related parties.

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