0001628280-23-028244 | 10-Q | XBRL Viewer

Property and Equipment, net (Tables)

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Property and equipment, net, as of June 30, 2023 and December 31, 2022 are as follows:


	June 30, 2023		December 31, 2022

Transportation equipment	$	22,693,944	$	20,773,862
Medical equipment	6,445,051		5,177,520
Office equipment and furniture	3,152,504		2,686,065
Leasehold improvements	636,304		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	$	33,492,886	$	29,782,188
Less: Accumulated depreciation	(11,555,392)		(8,524,013)
Property and equipment, net	$	21,937,494	$	21,258,175

Accrued Liabilities

6 Months Ended

Jun. 30, 2023

Accrued Liabilities [Abstract]

Accrued Liabilities

Accrued liabilities consist of the following as of June 30, 2023 and December 31, 2022:


	June 30, 2023		December 31, 2022
Accrued subcontractors	$	10,829,445	$	8,101,150
Accrued workers compensation and insurance liabilities	10,330,099		3,766,469
Accrued general expenses	6,296,541		11,436,462
Accrued payroll	3,752,317		4,245,838
Accrued bonus	1,120,425		1,500,717
Accrued legal fees	1,048,393		344,417
Other current liabilities	634,526		706,528
Accrued lab fees	396,255		584,203
Accrued fuel and maintenance	314,894		253,243
Credit card payable	46,320		78,838
FICA/Medicare liability	17,929		555,166
Total accrued liabilities	$	34,787,144	$	31,573,031

Leases - Schedule of Lease Assets and Liabilities in the Condensed Consolidated Balance Sheets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Operating Lease, Assets
Lease right-of-use assets	$ 9,288,582	$ 9,074,277
Total lease assets	9,288,582	9,074,277
Operating Lease, Liabilities
Lease liability - current portion	2,479,340	2,325,024
Operating lease liability, non-current	7,162,046	7,040,982
Total lease liability	9,641,386	9,366,006
Finance Lease, Assets
Finance lease right-of-use assets	8,963,759	9,039,663
Total lease assets	8,963,759	9,039,663
Finance Lease, Liabilities
Finance lease liability, current	2,717,546	2,732,639
Finance lease liability, non-current	5,926,286	5,914,164
Finance Lease, Liability	$ 8,643,832	$ 8,646,803

Stock Based Compensation (Details) - Schedule of company’s stock option activity - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Options Shares
Beginning Balance (in shares)	11,571,308
Granted/Vested during the year (in shares)	312,730
Exercised during the year (in shares)	(356,511)
Cancelled during the year (in shares)	(275,135)
Ending Balance (in shares)	11,252,392	11,571,308
Options Shares, Options vested and exercisable (in shares)	3,005,069
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 7.11
Granted/Vested during the year (in dollars per share)	8.61
Exercised during the year (in dollars per share)	2.74
Cancelled during the year (in dollars per share)	7.82
Ending balance (in dollars per share)	7.28	$ 7.11
Weighted Average Exercise Price, Options vested and exercisable (in dollars per share)	$ 6.36
Weighted Average Remaining Contractual Life in Years
Weighted average remaining contractual life in years	8 years 7 months 13 days	9 years 18 days
Weighted Average Remaining Contractual Life in Years, Options vested and exercisable	7 years 10 months 20 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Additional Disclosures [Abstract]
Aggregate Intrinsic Value	$ 46,592,930	$ 39,389,063
Aggregate Intrinsic Value, Options vested and exercisable	$ 9,093,754

Description of Organization and Business Operations	6 Months Ended
Description of Organization and Business Operations	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	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 , 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 concurrent PIPE private placement of shares of common stock to certain investors at a price of $10.00 per share (the "PIPE Financing"), net of $10.4 million in transaction costs in connection with the PIPE Financing. These 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 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, LLC converted its legal structure from a limited liability company to a C-corporation and changed its name to Ambulnz, Inc. Ambulnz. Inc. 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, United Kingdom. The Company derives revenue primarily from two operating segments: Mobile Health Services and Transportation Services. Mobile Health Services include services performed at homes, offices and other temporary or fixed locations, and event services which include on-site healthcare support at sporting events and concerts. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as ancillary services, such as shelter. Transportation Services encompasses both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. Net revenue from Transportation Services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

Intangibles - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
Intangibles - Narrative (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,414,944	$ 645,715	$ 2,780,580	$ 1,279,078
Amortization expense term			5 years

Description of Organization and Business Operations (Details) $ / shares in Units, $ in Millions		6 Months Ended	12 Months Ended
	Nov. 05, 2021 USD ($) $ / shares	Jun. 30, 2023 segment $ / shares	Dec. 31, 2022 segment $ / shares
Description of Organization and Business Operations (Details) [Line Items]
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Net proceeds	$ 158.0
Cash held in trust account	43.4
Underwriters fees	9.6
Transaction costs	114.6
Transaction fees, net	$ 10.4
Number of operating segments \| segment		2	2
Private Placement
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share) \| $ / shares	$ 10.00

Stock Based Compensation (Details) - Schedule of Fair Value of Stock Option Assumptions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Risk-free interest rate	4.14%	0.71%
Expected term (in years)	6 years 3 months	4 years
Volatility	56.00%	60.00%
Dividend yield	0.00%	0.00%
Minimum
Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grants [Line Items]
Expected term (in years)		5 years

Subsequent Events (Details) $ in Millions	1 Months Ended
Subsequent Events (Details) $ in Millions	Jul. 31, 2023 USD ($)
Subsequent Event \| The Consolidated Compliant
Subsequent Event [Line Items]
Settlement paid	$ 1

Notes Payable (Details) - USD ($)	3 Months Ended		6 Months Ended
Notes Payable (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Notes Payable (Details) [Line Items]
Aggregate installment amount	$ 69,469		$ 69,469
Interest expense	$ 32,375	$ 20,949	$ 61,409	$ 43,508
Minimum
Notes Payable (Details) [Line Items]
Interest range percentage	2.50%		2.50%		2.50%
Maximum
Notes Payable (Details) [Line Items]
Interest range percentage	10.10%		10.10%		10.10%

Acquisition of Businesses (Tables)

6 Months Ended

Jun. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of preliminary allocation of assets acquired and liabilities assumed

The following table presents the preliminary allocation of the assets acquired and liabilities assumed:


	Ambulnz-FMC North America LLC		Cardiac RMS LLC		Location Medical Services		Community Ambulance Service		Ryan Brothers		Exceptional Medical Transport		Government Medical Services		Total

Consideration:
Cash Consideration	$	4,000,000	$	9,000,000	$	302,450	$	5,541,269	$	7,422,252	$	6,375,000	$	20,338,789	$	52,979,760
Stock Consideration	3,000,000		1,000,000		—		—		—		—		—		4,000,000
Due to Seller	—		—		11,279,201		—		—		6,000,000		—		17,279,201
Amounts held under an escrow account	—		—		—		—		—		1,333,333		—		1,333,333
Contingent Liability	—		15,822,190		2,475,540		—		4,000,000		1,080,000		3,000,000		26,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	892,218	$	620,548	$	299,050	$	1,005,453	$	9,796,533
Accounts receivable	—		2,033,533		623,635		7,002,325		5,844,494		3,785,490		3,975,160		23,264,637
Other current assets	—		293,478		134,216		1,167,326		136,157		—		30,734		1,761,911
Property, plant and equipment	—		—		519,391		4,548,956		2,125,134		2,450,900		4,092		9,648,473
Intangible assets	—		15,930,000		2,419,600		—		387,550		125,000		10,305,000		29,167,150
Total identifiable assets acquired	—		19,831,615		9,101,502		13,610,825		9,113,883		6,660,440		15,320,439		73,638,704

Accounts payable	—		28,978		40,447		2,036,714		44,911		—		137,239		2,288,289
Due to Seller	—		2,448,460		—		—		5,844,494		4,084,540		—		12,377,494
Other current liabilities	—		174,177		1,012,992		4,439,230		286,792		—		562,809		6,476,000
Total liabilities assumed	—		2,651,615		1,053,439		6,475,944		6,176,197		4,084,540		700,048		21,141,783

Noncontrolling interests	2,567,037		—		—		—		—		—		—		2,567,037

Goodwill	—		8,642,190		6,009,128		(1,593,612)		8,484,566		12,212,433		8,718,398		42,473,103
Additional paid-in-capital	4,432,963		—		—		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Leases- Narrative (Details) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
Leases- Narrative (Details) - USD ($)	Jan. 01, 2019	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Estimated borrowing rate	6.00%
Operating lease expense			$ 865,987	$ 428,728	$ 1,622,232	$ 891,353
Operating lease payment			865,987	428,728	1,622,232	891,353
Financing lease payments			766,492	851,307	1,510,523	1,473,882
Accumulated depreciation expense			9,553,571		9,553,571		$ 7,096,966
Depreciation expense			826,180	662,495	1,627,263	1,518,276
Gain on remeasurement of lease		$ 1,400,000	0	$ 1,388,273	0	$ 1,388,273
Present value of future minimum lease payments			$ 8,643,832		$ 8,643,832		$ 8,646,803

Notes Payable (Tables)

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Schedule of notes payable

The following table summarizes the Company’s notes payable:


	June 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 10.1% interest and maturing between January 2023 and May 2028	$	2,276,824	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,276,824		1,901,514
Less: current portion of notes payable	$	696,308	$	664,913
Total non-current portion of notes payable	$	1,580,516	$	1,236,601

Schedule of future minimum annual maturites of notes payable

Future minimum annual maturities of notes payable as of June 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	322,096
2024	571,001
2025	563,779
2026	492,111
2027	273,629
Thereafter	54,208
Total maturities	$	2,276,824
Current portion of notes payable	(696,308)
Long-term portion of notes payable	$	1,580,516

- Definition

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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+ Details

Leases - Schedule of Lease Costs (Details) - USD ($)	3 Months Ended		6 Months Ended
Leases - Schedule of Lease Costs (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Operating lease expense	$ 865,987	$ 428,728	$ 1,622,232	$ 891,353
Short-term lease expense	368,030	273,601	704,348	528,697
Total lease cost	1,234,017	702,329	2,326,580	1,420,050
Finance lease payment	766,492	851,307	1,510,522	1,411,565
Finance lease payment, net				1,473,882
Short-term lease payment	0	0	0	0
Total lease payments	$ 766,492	$ 851,307	$ 1,510,522	$ 1,473,882

Notes Payable

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Notes Payable

Line of CreditOn November 1, 2022, the Company entered into a revolving loan and security agreement with two banks, with one bank as the administrative agent (the “Lenders”), with a maximum revolving advance amount of $90,000,000. The revolving facility includes the ability for the Company to request an increase to the commitment by an additional up to $50,000,000, though no Lender (nor the Lenders collectively) are obligated to increase their respective commitments. Borrowings under the revolving facility bear interest at a per annum rate equal to, (i) at the Company’s option, the (x) the base rate or (y) the adjusted term SOFR rate, plus (ii) the applicable margin. The applicable margins are based on the Company’s consolidated net leverage ratio, adjusted on a quarterly basis. The initial applicable margins are 1.25% for an adjusted term SOFR loan and 0.25% for a base rate loan and will be updated based on the consolidated net leverage ratio reported in the compliance certificate. The revolving facility matures on the five-year anniversary of the closing date, November 1, 2027. The revolving facility is secured by a first-priority lien on substantially all of the Company’s present and future personal assets and intangible assets. The revolving facility is subject to certain financial covenants such as a net leverage ratio and interest coverage ratio, as defined in the agreement. The Company has not made any draws under the facility and as of June 30, 2023, there is no amount outstanding.Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $69,469, inclusive of interest ranging from 2.5% through 10.1%. The notes mature at various times through 2028 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:


	June 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 10.1% interest and maturing between January 2023 and May 2028	$	2,276,824	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,276,824		1,901,514
Less: current portion of notes payable	$	696,308	$	664,913
Total non-current portion of notes payable	$	1,580,516	$	1,236,601

Interest expense was $32,375 and $20,949 for the three months period ended June 30, 2023 and 2022, respectively.

Interest expense was $61,409 and $43,508 for the six months period ended June 30, 2023 and 2022, respectively.

Future minimum annual maturities of notes payable as of June 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	322,096
2024	571,001
2025	563,779
2026	492,111
2027	273,629
Thereafter	54,208
Total maturities	$	2,276,824
Current portion of notes payable	(696,308)
Long-term portion of notes payable	$	1,580,516

- Definition

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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-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
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-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accrued Liabilities [Abstract]
Accrued subcontractors	$ 10,829,445	$ 8,101,150
Accrued workers compensation and insurance liabilities	10,330,099	3,766,469
Accrued general expenses	6,296,541	11,436,462
Accrued payroll	3,752,317	4,245,838
Accrued bonus	1,120,425	1,500,717
Accrued legal fees	1,048,393	344,417
Other current liabilities	634,526	706,528
Accrued lab fees	396,255	584,203
Accrued fuel and maintenance	314,894	253,243
Credit card payable	46,320	78,838
FICA/Medicare liability	17,929	555,166
Total accrued liabilities	$ 34,787,144	$ 31,573,031

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Historically, the Company has been involved in transactions with various related parties. Ely D. Tendler Strategic & Legal Services PLLC provides legal services for the Company. Ely D. Tendler Strategic & Legal Services PLLC is owned by the General Counsel and Director of the Company, and therefore is a related party. The Company made legal payments to Ely D. Tendler Strategic & Legal Services PLLC totaling $126,600 and $234,255 for the three months ended June 30, 2023 and 2022, respectively, and $470,270 and $443,408 for the six months ended June 30, 2023 and 2022, respectively. Included in accounts payable were $80,000 and $86,555 due to related parties as of June 30, 2023 and December 31, 2022, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

ABC Transaction and Held for Sale

6 Months Ended

Jun. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

ABC Transaction and Held for Sale

During the fiscal year 2022, the Company started discussions regarding the potential liquidation process of Health through an assignment for the benefit of creditors (“ABC”), with a targeted timeline for the transaction to be fully closed in December 2022. The conversation involved operations, human resources, external legal counsel, and Amb, LLC (a California limited liability company, the “Assignee”). Due to operational processes, the filing was extended and finalized on February 3, 2023.

An ABC is a liquidation process governed by state law (California law in this instance) that is an alternative to a bankruptcy case under federal law. Prior to commencing the ABC, Health ceased business operations and all of its employees were terminated and treated in accordance with California law. In the ABC, all of Health’s assets were transferred to the Assignee who acts as a fiduciary for creditors and in a capacity equivalent to that of a bankruptcy trustee. The Assignee is responsible for liquidating the assets. Similar to a bankruptcy case, there is a claims process. Creditors of Health will receive notice of the ABC and a proof of claim form and are required to submit a proof of claim in order to participate in distribution of net liquidation proceeds by the Assignee.

As of December 31, 2022, Health met the criteria to be classified as held for sale. As the entity has met this criteria, the Company is required to record the respective assets and liabilities at the lower of carrying value or fair value less any costs to sell, and present the related assets and liabilities as separate line items in the Consolidated Balance Sheets.

The following table presents information related to the major classes of assets and liabilities that were classified as held for sale in the Company’s Consolidated Balance Sheets as of December 31, 2022:


	Pre ABC Adjustment			2022 Adjustments			December 31,			1Q23 Adjustments			June 30,
							2022						2023
ASSETS

Current assets:
Cash and cash equivalents		$	(190,312)		$	190,312		$	—		$	—		$	—
Accounts receivable, net		1,219,927			(1,219,927)			—			—			—
Prepaid expenses and other current assets		22,850			(22,850)			—			—			—
Total current assets		1,052,465			(1,052,465)			—			—			—

Property and equipment, net		1,107,279			(1,107,279)			—			—			—
Intangibles, net		30,697			(30,697)			—			—			—
Goodwill		5,085,689			(5,085,689)			—			—			—
Operating lease right-of-use assets		29,753			(29,753)			—			—			—
Assets held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Other assets		18,053,495			(96,419)			17,957,076			(17,957,076)			—
Total assets		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
Accounts payable		$	196,122		$	(196,122)		$	—		$	—		$	—
Accrued liabilities		63,655,442			(4,250,603)			59,404,839			(59,404,839)			—
Operating lease liability, current		33,619			(33,619)			—			—			—
Liabilities held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Total current liabilities		63,885,183			—			63,885,183			(63,885,183)			—
Total liabilities		$	63,885,183		$	—		$	63,885,183		$	(63,885,183)		$	—

STOCKHOLDERS’ EQUITY:
Accumulated deficit		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries		(38,525,805)			(2,921,958)			(41,447,763)			41,447,763			—
Noncontrolling interests		—			—			—			—			—
Total stockholders’ equity		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total liabilities and stockholders’ equity		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

The Intercompany receivables and Intercompany payables are eliminated in the Company’s Consolidated Balance Sheets.

Acquisition of Businesses - Additional Information (Details) - USD ($)									3 Months Ended		6 Months Ended		12 Months Ended
	May 10, 2023	Apr. 02, 2023	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2022	Jul. 06, 2022
Acquisition of Businesses (Details) [Line Items]
Deferred consideration									$ 634,526	$ 706,528	$ 634,526	$ 706,528	$ 706,528
Deferred consideration									17,279,201		17,279,201
Contingent consideration									26,489,294	10,555,540	26,489,294	10,555,540	10,555,540
Cash Consideration											101,970,024
Cash											52,979,760
Equity interest issued											4,000,000
Community Ambulance Service
Acquisition of Businesses (Details) [Line Items]
Cash paid						$ 5,541,269
Net assets acquired						7,134,881
Gain on bargain purchase						1,593,612
Government Medical Services LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest														100.00%
Cash consideration														$ 20,338,789
Additional consideration														$ 3,000,000
Acquisition costs													1,001,883
Exceptional Medical Transport
Acquisition of Businesses (Details) [Line Items]
Voting interest								100.00%
Cash consideration								$ 7,708,333
Acquisition costs													56,571
Total consideration								13,708,333
Deferred consideration								$ 6,000,000
Contingent consideration period (in months)								24 months
Contingent consideration								$ 1,080,000
Cash Consideration								14,788,333
Cash								6,375,000
Equity interest issued								0
Ryan Brothers Fort Atkinson LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest							100.00%
Cash consideration							$ 7,422,252
Acquisition costs													230,175
Contingent consideration period (in months)							24 months
Contingent consideration							$ 4,000,000
Cash Consideration							$ 11,422,252
Community Ambulance Service
Acquisition of Businesses (Details) [Line Items]
Acquisition costs										$ 171,779			171,779
Deferred consideration						0
Contingent consideration						0
Cash Consideration						5,541,269
Cash						5,541,269
Equity interest issued						$ 0
Location Medical Services
Acquisition of Businesses (Details) [Line Items]
Voting interest					100.00%
Cash consideration					$ 302,450
Additional consideration					11,279,201
Acquisition costs												$ 4,200	$ 4,200
Deferred consideration					11,279,201			$ 6,000,000	11,279,201		11,279,201
Contingent consideration					2,475,540				2,587,104		2,587,104
Cash Consideration					14,057,191
Cash					302,450
Equity interest issued					$ 0
Cardiac RMS LLC
Acquisition of Businesses (Details) [Line Items]
Voting interest				51.00%
Cash consideration				$ 10,000,000
Additional consideration				9,000,000
Deferred consideration				$ 0
Contingent consideration period (in months)				36 months
Contingent consideration				$ 15,822,190
Cash Consideration				25,822,190
Contingent liability				1,000,000
Consideration for remaining equity				$ 15,822,190
Contingent consideration period to purchase remaining voting interest				49.00%
Acquisition costs				$ 229,937
Cash				9,000,000
Equity interest issued				$ 1,000,000
Ambulnz-FMC North America LLC
Acquisition of Businesses (Details) [Line Items]
Acquisition costs									$ 35,560		$ 35,560
Deferred consideration		$ 0
Contingent consideration		0
Cash Consideration		7,000,000
Cash		4,000,000	$ 4,000,000
Equity interest issued		$ 3,000,000	$ 3,000,000
Rapid Reliable Testing
Acquisition of Businesses (Details) [Line Items]
Remaining outstanding shares of common stock from joint venture	$ 1,385,156

Business Segment Information - Long-Lived Assets by Geographic Areas (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Long-lived assets	$ 126,060,943	$ 43,360,291
United States
Property, Plant and Equipment [Line Items]
Long-lived assets	106,605,989	41,246,102
United Kingdom
Property, Plant and Equipment [Line Items]
Long-lived assets	$ 19,454,954	$ 2,114,189

Summary of Significant Accounting Policies - Schedule of Net Earnings Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Net (loss) income attributable to stockholders of DocGo Inc. and Subsidiaries:	$ (2,011,267)	$ (3,465,670)	$ 12,735,653	$ 10,629,694	$ (5,476,937)	$ 23,365,347
Weighted-average shares - basic (in shares)	103,585,661		99,303,948		103,085,257	100,372,146
Effect of dilutive options (in shares)	1,190,120		15,975,728		1,190,120	15,975,728
Weighted-average shares outstanding - Diluted (in shares)	103,585,661		115,279,676		103,085,257	116,347,874
Net loss share - basic (in dollars per shares)	$ (0.02)		$ 0.13		$ (0.05)	$ 0.23
Net loss share - diluted (in dollars per shares)	$ (0.02)		$ 0.11		$ (0.05)	$ 0.20
Anti-dilutive employee share-based award excluded (in shares)	9,181,239		0		9,181,239	0

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

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+ Details

Acquisition of Businesses

6 Months Ended

Jun. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Acquisition of Businesses

Government Medical Services, LLC

On July 6, 2022, Holdings acquired 100% of the outstanding shares of common stock of GMS, a provider of medical services. The aggregate purchase price consisted of $20,338,789 in cash consideration. Holdings also agreed to pay GMS an additional $3,000,000 upon GMS meeting certain performance conditions within a year of the Closing Date. Acquisition costs are included in general and administrative expenses and totaled $1,001,883 for the twelve months ended December 31, 2022.

Exceptional Medical Transportation, LLC

On July 13, 2022, Holdings acquired 100% of the outstanding shares of common stock of Exceptional in exchange for $13,708,333 consisting of $7,708,333 in cash at closing and $6,000,000 payable over a 24-month period. Holdings also agreed to pay an estimated $1,080,000 Contingent consideration upon Exceptional meeting certain performance conditions in 2023. Exceptional is in the business of providing medical transportation services. Acquisition costs are included in general and administrative expenses and totaled $56,571 for the twelve months ended December 31, 2022.

Ryan Brothers Fort Atkinson, LLC

On August 9, 2022, Holdings acquired 100% of the outstanding shares of common stock of Ryan Brothers Fort Atkinson, LLC (“RB”) in exchange for $11,422,252 consisting of $7,422,252 in cash at closing and $4,000,000 of estimated Contingent consideration to be paid out over 24 months based on performance of certain obligations. RB is in the business of providing medical transportation services. Acquisition costs are included in general and administrative expenses and totaled $230,175 for the twelve months ended December 31, 2022.

Community Ambulance Services LTD

On October 12, 2022, Holdings through its indirect wholly owned subsidiary, Ambulnz U.K. Ltd., acquired Community Ambulance Service Ltd (“CAS”), a company located in United Kingdom, in exchange for approximately $5,541,269 in cash. The net assets acquired through the CAS acquisition was $7,134,881 mainly from the vehicles with high fair market value, which directly lead to a Gain on bargain purchase of $1,593,612. CAS is engaged in providing emergency and non-emergency transport services, including high dependency, urgent care, mental health and blue light transport services and diagnostics testing. We expect this acquisition to help us to increase our presence in that market, while giving us improved access to municipal contracts. Acquisition costs are included in general and administrative expenses totaling $171,779 for the twelve months ended December 31, 2022.

Location Medical Services, LLC

On December 9, 2022, Holdings through its indirect wholly owned subsidiary, Ambulnz U.K. Ltd., closed acquiring 100% of the outstanding shares of common stock of LMS. The aggregate purchase price consisted of $302,450 in cash consideration. The Company also agreed to pay LMS an additional $11,279,201 deferred consideration and an estimated $2,475,540 Contingent consideration upon LMS meeting certain performance conditions in 2023. The Company paid $11,279,201 of deferred consideration to LMS during the six months ended June 30, 2023. Acquisition costs are included in general and administrative expenses and totaled $4,200 for the twelve months ended December 31, 2022.

Cardiac RMS, LLC

On March 31, 2023, Holdings acquired 51% of the outstanding shares of common stock of Cardiac RMS, LLC (“CRMS”) in exchange for $10,000,000 closing consideration, consisting of $9,000,000 in cash and $1,000,000 worth of shares of DocGo common stock issued in a private placement transaction. A further probable consideration of $15,822,190 is to be paid out over 36 months for the remaining 49% equity of CRMS, based on CRMS’ attainment of full-year EBITDA targets. CRMS LLC provides cardiac implantable electronic device “CIED” remote monitoring and virtual care management services. Acquisition costs included in general and administrative expenses totaled $229,937 for the six months ended June 30, 2023.

Ambulnz-FMC North America LLC

On April 1, 2023, the Company acquired the remaining outstanding shares of Ambulnz-FMC North America LLC common stock from its joint venture with Ambulnz Holdings, LLC, in exchange for $4,000,000 in cash and $3,000,000 in stock. Ambulnz-FMC North America LLC is a prominent healthcare company that focuses on providing vital products and services for patients suffering from kidney diseases and renal failure. Acquisition costs are included in general and administrative expenses totaling approximately $35,560 for the three and six months ended June 30, 2023, respectively.

Healthworx LLC

On May 10, 2023, the Company acquired the remaining outstanding shares of common stock from its joint venture with Rapid Reliable Testing, in exchange for $1,385,156 in cash.

The following table presents the preliminary allocation of the assets acquired and liabilities assumed:


	Ambulnz-FMC North America LLC		Cardiac RMS LLC		Location Medical Services		Community Ambulance Service		Ryan Brothers		Exceptional Medical Transport		Government Medical Services		Total

Consideration:
Cash Consideration	$	4,000,000	$	9,000,000	$	302,450	$	5,541,269	$	7,422,252	$	6,375,000	$	20,338,789	$	52,979,760
Stock Consideration	3,000,000		1,000,000		—		—		—		—		—		4,000,000
Due to Seller	—		—		11,279,201		—		—		6,000,000		—		17,279,201
Amounts held under an escrow account	—		—		—		—		—		1,333,333		—		1,333,333
Contingent Liability	—		15,822,190		2,475,540		—		4,000,000		1,080,000		3,000,000		26,377,730
Total consideration	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	$	—	$	1,574,604	$	5,404,660	$	892,218	$	620,548	$	299,050	$	1,005,453	$	9,796,533
Accounts receivable	—		2,033,533		623,635		7,002,325		5,844,494		3,785,490		3,975,160		23,264,637
Other current assets	—		293,478		134,216		1,167,326		136,157		—		30,734		1,761,911
Property, plant and equipment	—		—		519,391		4,548,956		2,125,134		2,450,900		4,092		9,648,473
Intangible assets	—		15,930,000		2,419,600		—		387,550		125,000		10,305,000		29,167,150
Total identifiable assets acquired	—		19,831,615		9,101,502		13,610,825		9,113,883		6,660,440		15,320,439		73,638,704

Accounts payable	—		28,978		40,447		2,036,714		44,911		—		137,239		2,288,289
Due to Seller	—		2,448,460		—		—		5,844,494		4,084,540		—		12,377,494
Other current liabilities	—		174,177		1,012,992		4,439,230		286,792		—		562,809		6,476,000
Total liabilities assumed	—		2,651,615		1,053,439		6,475,944		6,176,197		4,084,540		700,048		21,141,783

Noncontrolling interests	2,567,037		—		—		—		—		—		—		2,567,037

Goodwill	—		8,642,190		6,009,128		(1,593,612)		8,484,566		12,212,433		8,718,398		42,473,103
Additional paid-in-capital	4,432,963		—		—		—		—		—		—		4,432,963

Total purchase price	$	7,000,000	$	25,822,190	$	14,057,191	$	5,541,269	$	11,422,252	$	14,788,333	$	23,338,789	$	101,970,024

Goodwill- Narrative (Details) - USD ($)	6 Months Ended	12 Months Ended
Goodwill- Narrative (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, impairment loss		$ 2,921,958
Goodwill acquired during the period	$ 8,642,190	35,299,136
Goodwill	$ 47,820,840	$ 38,900,413

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	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, 2022. The Consolidated Balance Sheet as of December 31, 2022 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 unaudited 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 unaudited 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 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 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. 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 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	Principles of Consolidation The accompanying unaudited Condensed Consolidated Financial Statements include the accounts of DocGo Inc. and its subsidiaries. All significant intercompany transactions and balances have been eliminated in these unaudited Condensed Consolidated Financial Statements. The Company holds a variable interest in Mobile Medical Healthcare P.C. (“MD1”, formerly known as "MD1 Medical Care P.C.") 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.
Foreign Currency	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 unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the six months ended June 30, 2023 was $649,436. For the same period of 2022, it was not material to the financial statements.
Use of Estimates	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 could be adversely affected.
Self Insurance Reserves	Self Insurance Reserves The Company self-insures a number of risks, including, but not limited to, workers' compensation, general liability, auto liability, and certain employee-related healthcare benefits. Standard actuarial procedures and data analysis are used to estimate the liabilities associated with these risks on an undiscounted basis. The recorded liabilities reflect the ultimate cost for claims incurred but not paid and any estimable administrative run-out expenses related to the processing of these outstanding claim payments. On a regular basis, the liabilities are evaluated for appropriateness with claims reserve valuations. To limit exposure to some risks, the Company maintains insurance coverage with varying limits and retentions, including stop-loss insurance coverage for workers’ compensation, general liability and auto liability.
Concentration of Credit Risk and Off-Balance Sheet Risk	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.
Emerging Growth Company	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 Securities Exchange Act of 1934, as amended (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.
Reclassifications	Reclassifications Certain reclassifications of amounts previously reported have been made to the accompanying unaudited Condensed Consolidated Financial Statements to maintain consistency between periods presented. The reclassifications had no impact on previously reported net income or retained earnings.
Cash and Cash Equivalents	Cash and Cash EquivalentsCash 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.
Restricted Cash and Insurance Reserves	Restricted Cash and Insurance Reserves Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the unaudited 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 9 and 14). 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 unaudited Condensed Consolidated Balance Sheets.
Fair Value of Financial Instruments	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, 2023 and December 31, 2022. 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. Level 3 instruments are valued based on unobservable inputs that are supported by little or no market activity and reflect the Company’s own assumptions in measuring fair value. Future changes in fair value of the contingent financial milestone consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income and Condensed Consolidated Balance Sheets in the period of the change.
Accounts Receivable	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. Billings typically are either 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 EquipmentProperty 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 unaudited Condensed Consolidated Statement of Operations and Comprehensive (Loss) Income. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets.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 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	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	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. In 2022, the Company reassigned all the assets at Ambulnz Health, LLC (“Health”) to Assets held for sale as a result of an assignment for the benefit of creditors (“ABC”) transaction. The Company also recognized a non-cash charge of $2,921,958 for its Goodwill impairment for the year ended December 31, 2022 in the Consolidated Statements of Operations.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of the total purchase consideration over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill is not amortized but is tested for impairment at the reporting unit level annually on December 31 or more frequently if events or changes in circumstances indicate that it is more likely than not to be impaired. These events include: (i) severe adverse industry or economic trends; (ii) significant company-specific actions, including exiting an activity in conjunction with restructuring of operations; (iii) current, historical or projected deterioration of the Company’s financial performance; or (iv) a sustained decrease in the Company’s market capitalization, as indicated by its publicly quoted share price, below its net book value.
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.
Related Party Transactions	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 unaudited Condensed Consolidated Statement of Operations and Comprehensive (Loss) Income. For details regarding the related party transactions that occurred during the periods ended June 30, 2023 and 2022, refer to Note 16.
Revenue Recognition	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 payor. Nature of Our Services Revenue is primarily derived from: i.Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. 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. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as other services, such as shelter. 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 large municipal customers in the Mobile Health segment, invoices are generally produced on a monthly basis, in arrears, and are generally due within 30-60 days of when they are submitted to the customer. For Transportation Services, the Company estimates the amount 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 evaluates 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.
Stock Based Compensation	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 unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income.
Earnings per Share	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.
Equity Method Investment	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” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “(Loss)/gain on initial equity method investments” on the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) 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” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “Gain (loss) on equity method investment” in the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) 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. As of December 31, 2022 and June 30, 2023, 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	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 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 its 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	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 should not have a material impact on the Company’s unaudited Condensed Consolidated Financial Statements.

Notes Payable (Details) - Schedule of notes payable - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable, between 2.5% and 10.1% interest and maturing between January 2023 and May 2028	$ 2,276,824	$ 1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	0	0
Total notes payable	2,276,824	1,901,514
Less: current portion of notes payable	696,308	664,913
Total non-current portion of notes payable	$ 1,580,516	$ 1,236,601
Minimum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	2.50%	2.50%
Maximum
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Interest rate	10.10%	10.10%

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

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, 2022.

The Consolidated Balance Sheet as of December 31, 2022 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 unaudited 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 unaudited 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 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 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. 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 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 unaudited Condensed Consolidated Financial Statements include the accounts of DocGo Inc. and its subsidiaries. All significant intercompany transactions and balances have been eliminated in these unaudited Condensed Consolidated Financial Statements.

The Company holds a variable interest in Mobile Medical Healthcare P.C. (“MD1”, formerly known as "MD1 Medical Care P.C.") 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 income for the VIE was $120,217 for the six months ended June 30, 2023. The VIE’s total assets, all of which were current assets apart from a fixed asset amounting to $5,237, amounted to $773,458 as of June 30, 2023. Total liabilities, all of which were current for the VIE, was $361,516 as of June 30, 2023. The VIE’s total stockholders’ equity was $411,941 as of June 30, 2023.

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 unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment for the six months ended June 30, 2023 was $649,436. For the same period of 2022, it was 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 could be adversely affected.

Self Insurance Reserves

The Company self-insures a number of risks, including, but not limited to, workers' compensation, general liability, auto liability, and certain employee-related healthcare benefits. Standard actuarial procedures and data analysis are used to estimate the liabilities associated with these risks on an undiscounted basis. The recorded liabilities reflect the ultimate cost for claims incurred but not paid and any estimable administrative run-out expenses related to the processing of these outstanding claim payments. On a regular basis, the liabilities are evaluated for appropriateness with claims reserve valuations. To limit exposure to some risks, the Company maintains insurance coverage with varying limits and retentions, including stop-loss insurance coverage for workers’ compensation, general liability and auto liability.

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 had one customer that accounted for approximately 36% of sales and 36% of net accounts receivable for the three months ended June 30, 2023 and one customer that accounted for approximately 41% of sales and 36% of net accounts receivable for the six months ended June 30, 2023.

The Company had one customer that accounted for approximately 29% of sales and 15% of net accounts receivable and another customer that accounted for 14% of sales and 12% of net accounts receivables for the three months ended June 30, 2022. The Company had one customer that accounted for 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 six months ended June 30, 2022.

Major Vendor

The Company had one vendor that accounted for approximately 13% and 16% of total cost for the three months ended June 30, 2023 and 2022, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided from this vendor are available from alternative sources.

The Company had one vendor that accounted for approximately 11% and 12% of total cost for the six months ended June 30, 2023 and 2022, respectively. The Company expects to maintain this relationship with the vendor and believes the services provided from this vendor are available from alternative sources.

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 Securities Exchange Act of 1934, as amended (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.

Reclassifications

Certain reclassifications of amounts previously reported have been made to the accompanying unaudited Condensed Consolidated Financial Statements to maintain consistency between periods presented. The reclassifications had no impact on previously reported net income or retained earnings.

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 $5,336,308 and $8,125,966 with foreign financial institutions on June 30, 2023 and December 31, 2022, 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 unaudited 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 9 and 14).

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 unaudited 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, 2023 and December 31, 2022. 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.

Level 3 instruments are valued based on unobservable inputs that are supported by little or no market activity and reflect the Company’s own assumptions in measuring fair value. Future changes in fair value of the contingent financial milestone consideration, as a result of changes in significant inputs such as the discount rate and estimated probabilities of financial milestone achievements, could have a material effect on the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income and Condensed Consolidated Balance Sheets in the period of the change.

During the year ended December 31, 2022, the Company recorded $4,000,000 in Contingent consideration in connection with the Ryan Brothers Atkinson, LLC business acquisition, to be paid based on the completion of certain performance obligations over a 24-month period. In relation to the acquisition of Exceptional Medical Transportation, LLC (“Exceptional”), the Company also agreed to pay up to $2,000,000 upon meeting certain performance conditions within two years of the Closing Date. The estimated Contingent consideration amount for Exceptional was $1,080,000 as of December 31, 2022.

During the year ended December 31, 2022, the Company also recorded $2,475,540 estimated Contingent consideration in relation to the Location Medical Services, LLC ("LMS") acquisition to be paid upon LMS meeting certain performance conditions in 2023. The outstanding balance as of June 30, 2023 increased to $2,587,104 as a result of foreign exchange fluctuations. For Government Medical Services, LLC ("GMS"), an amount of $3,000,000 was recorded in Contingent consideration to be paid upon GMS meeting certain performance conditions within a year of the Closing Date.

For Cardiac RMS, LLC ("CRMS"), an amount of 15,822,190 was recorded in Contingent consideration to be paid out over 36 months for the remaining 49% equity of CRMS, based on CRMS' attainment of full-year EBITDA targets (see Note 4).

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. Billings typically are either 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 unaudited Condensed Consolidated Statement of Operations and Comprehensive (Loss) 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:


						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.

In 2022, the Company reassigned all the assets at Ambulnz Health, LLC (“Health”) to Assets held for sale as a result of an assignment for the benefit of creditors (“ABC”) transaction. The Company also recognized a non-cash charge of $2,921,958 for its Goodwill impairment for the year ended December 31, 2022 in the Consolidated Statements of Operations.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of the total purchase consideration over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill is not amortized but is tested for impairment at the reporting unit level annually on December 31 or more frequently if events or changes in circumstances indicate that it is more likely than not to be impaired. These events include: (i) severe adverse industry or economic trends; (ii) significant company-specific actions, including exiting an activity in conjunction with restructuring of operations; (iii) current, historical or projected deterioration of the Company’s financial performance; or (iv) a sustained decrease in the Company’s market capitalization, as indicated by its publicly quoted share price, below its net book value.

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.

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 unaudited Condensed Consolidated Statement of Operations and Comprehensive (Loss) Income. For details regarding the related party transactions that occurred during the periods ended June 30, 2023 and 2022, refer to Note 16.

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 payor.

Nature of Our Services

Revenue is primarily derived from:

i.Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. 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. There is also an emphasis on providing total care management solutions to large population groups, which include healthcare services as well as other services, such as shelter.

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 large municipal customers in the Mobile Health segment, invoices are generally produced on a monthly basis, in arrears, and are generally due within 30-60 days of when they are submitted to the customer. For Transportation Services, the Company estimates the amount 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 evaluates 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 as follows:


Revenue Breakdown	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Primary Geographical Markets
United States	$	112,603,145	$	106,314,813	$	211,512,665	$	221,368,244
United Kingdom	12,883,615		3,204,491		26,976,798		6,042,612
Total revenue	$	125,486,760	$	109,519,304	$	238,489,463	$	227,410,856

Major Segments/Service Lines
Transportation Services	$	45,422,151	$	22,175,233	$	85,478,096	$	49,987,743
Mobile Health	80,064,609		87,344,071		153,011,367		177,423,113
Total revenue	$	125,486,760	$	109,519,304	$	238,489,463	$	227,410,856

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 unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) 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.


	Three Months Ended June 30,		Six Months Ended June 30,
	2023	2022	2023	2022
Net (loss) income attributable to stockholders of DocGo Inc. and Subsidiaries:	(2,011,267)	12,735,653	(5,476,937)	23,365,347
Weighted-average shares - basic	103,585,661	99,303,948	103,085,257	100,372,146
Effect of dilutive options	1,190,120	15,975,728	1,190,120	15,975,728
Weighted-average shares - dilutive	103,585,661	115,279,676	103,085,257	116,347,874
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Basic	(0.02)	0.13	(0.05)	0.23
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Diluted	(0.02)	0.11	(0.05)	0.20
Anti-dilutive employee share-based awards excluded	9,181,239	—	9,181,239	—

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” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of RND are recorded in “(Loss)/gain on initial equity method investments” on the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) 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” in the unaudited Condensed Consolidated Balance Sheets. Changes in value of NPA are recorded in “Gain (loss) on equity method investment” in the unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) 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. As of December 31, 2022 and June 30, 2023, 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 its 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 should not have a material impact on the Company’s unaudited Condensed Consolidated Financial Statements.

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (2,575,171)	$ 21,128,299
Adjustments to reconcile net (loss)/income to net cash (used in)/provided by operating activities
Depreciation of property and equipment	3,072,647	1,441,438
Amortization of intangible assets	2,780,580	1,279,078
Amortization of finance lease right-of-use assets	1,627,163	1,518,276
Loss on disposal of assets	153,469	0
Deferred tax asset	(1,289,797)	0
Loss (gain) on equity method investment	205,859	(30,290)
Bad debt expense	976,690	1,818,792
Stock based compensation	11,801,138	3,504,861
Gain on remeasurement of finance leases	0	(1,388,273)
Loss on liquidation of business	70,284	0
Gain on remeasurement of warrant liabilities	0	(2,969,017)
Changes in operating assets and liabilities:
Accounts receivable	(15,407,684)	4,310,990
Prepaid expenses and other current assets	(223,468)	(3,173,647)
Other assets	86,334	2,128,320
Accounts payable	(14,901,225)	(2,927,492)
Accrued liabilities	1,198,399	3,545,642
Net cash (used in) provided by operating activities	(12,424,782)	30,186,977
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(3,559,656)	(941,655)
Acquisition of intangibles	(1,931,602)	(1,016,430)
Acquisition of businesses	(20,203,464)	0
Proceeds from disposal of property and equipment	277,238	0
Net cash used in investing activities	(25,417,484)	(1,958,085)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit line	0	1,000,000
Repayments of notes payable	(247,707)	(287,998)
Due to seller	(2,556,188)	(877,088)
Noncontrolling interest contributions	0	2,063,000
Proceeds from exercise of stock options	1,123,295	1,153,410
Common stock repurchased	0	(497,899)
Equity costs	0	(19,570)
Payments on obligations under finance lease	(1,510,522)	(1,411,565)
Net cash (used in) provided by financing activities	(3,191,122)	1,122,290
Effect of exchange rate changes on cash and cash equivalents	685,076	4,571
Net (decrease) increase in cash and restricted cash	(40,348,312)	29,355,753
Cash and restricted cash at beginning of period	164,109,074	179,105,730
Cash and restricted cash at end of period	123,760,762	208,461,483
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	126,770	129,363
Cash paid for interest on finance lease liabilities	259,051	222,649
Cash paid for income taxes	4,223,810	761,839
Right-of-use assets obtained in exchange for lease liabilities	1,538,961	2,192,946
Fixed assets acquired in exchange for notes payable	623,017	0
Reconciliation of cash and restricted cash
Cash	109,159,519	198,138,395
Restricted cash	14,601,243	10,323,088
Total cash and restricted cash shown in statement of cash flows	123,760,762	208,461,483
Ambulnz FMC NA
Supplemental disclosure of cash and non-cash transactions:
Acquisition of remaining Ambulnz-FMC North America, LLC. through Due to seller and issuance of stock	7,000,000	0
Cardiac RMS LLC
Supplemental disclosure of cash and non-cash transactions:
Acquisition of remaining Ambulnz-FMC North America, LLC. through Due to seller and issuance of stock	$ 1,000,000	$ 0

ABC Transaction and Held for Sale (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 109,159,519		$ 157,335,323	$ 198,138,395
Accounts receivable, net	118,498,751		102,995,397
Prepaid expenses and other current assets	6,786,787		6,269,841
Total current assets	234,445,057		271,080,905
Property and equipment, net	21,937,494		21,258,175
Goodwill	47,820,840		38,900,413
Operating lease right-of-use assets	9,288,582		9,074,277
Other assets	3,538,920		3,625,254
Total assets	390,286,045		393,277,628	331,855,388
Current liabilities:
Accounts payable	6,690,956		21,582,866
Accrued liabilities	34,787,144		31,573,031
Operating lease liability, current	2,479,340		2,325,024
Liabilities held for sale	0		4,480,344
Total current liabilities	91,756,618		100,158,490
Liabilities	106,425,466		114,350,237
STOCKHOLDERS’ EQUITY:
Accumulated deficit	(33,729,702)		(28,972,216)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	279,772,597		273,230,666
Noncontrolling interests	4,087,982		5,696,725
Total stockholders’ equity	283,860,579	$ 283,921,024	278,927,391	$ 254,393,696	$ 240,264,309	$ 227,057,024
Total liabilities and stockholders’ equity	390,286,045		393,277,628
Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents	0		0
Accounts receivable, net	0		0
Prepaid expenses and other current assets	0		0
Total current assets	0		0
Property and equipment, net	0		0
Intangibles, net	0		0
Goodwill	0		0
Operating lease right-of-use assets	0		0
Assets held for sale	0		4,480,344
Other assets	0		17,957,076
Total assets	0		22,437,420
Current liabilities:
Accounts payable	0		0
Accrued liabilities	0		59,404,839
Operating lease liability, current	0		0
Liabilities held for sale	0		4,480,344
Total current liabilities	0		63,885,183
Liabilities	0		63,885,183
STOCKHOLDERS’ EQUITY:
Accumulated deficit	0		(41,447,763)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	0		(41,447,763)
Noncontrolling interests	0		0
Total stockholders’ equity	0		(41,447,763)
Total liabilities and stockholders’ equity	$ 0		22,437,420
Previously Reported \| Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents			(190,312)
Accounts receivable, net			1,219,927
Prepaid expenses and other current assets			22,850
Total current assets			1,052,465
Property and equipment, net			1,107,279
Intangibles, net			30,697
Goodwill			5,085,689
Operating lease right-of-use assets			29,753
Assets held for sale			0
Other assets			18,053,495
Total assets			25,359,378
Current liabilities:
Accounts payable			196,122
Accrued liabilities			63,655,442
Operating lease liability, current			33,619
Liabilities held for sale			0
Total current liabilities			63,885,183
Liabilities			63,885,183
STOCKHOLDERS’ EQUITY:
Accumulated deficit			(38,525,805)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries			(38,525,805)
Noncontrolling interests			0
Total stockholders’ equity			(38,525,805)
Total liabilities and stockholders’ equity			25,359,378
Revision of Prior Period, Reclassification, Adjustment \| Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents		0	190,312
Accounts receivable, net		0	(1,219,927)
Prepaid expenses and other current assets		0	(22,850)
Total current assets		0	(1,052,465)
Property and equipment, net		0	(1,107,279)
Intangibles, net		0	(30,697)
Goodwill		0	(5,085,689)
Operating lease right-of-use assets		0	(29,753)
Assets held for sale		(4,480,344)	4,480,344
Other assets		(17,957,076)	(96,419)
Total assets		(22,437,420)	(2,921,958)
Current liabilities:
Accounts payable		0	(196,122)
Accrued liabilities		(59,404,839)	(4,250,603)
Operating lease liability, current		0	(33,619)
Liabilities held for sale		(4,480,344)	4,480,344
Total current liabilities		(63,885,183)	0
Liabilities		(63,885,183)	0
STOCKHOLDERS’ EQUITY:
Accumulated deficit		41,447,763	(2,921,958)
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries		41,447,763	(2,921,958)
Noncontrolling interests		0	0
Total stockholders’ equity		41,447,763	(2,921,958)
Total liabilities and stockholders’ equity		$ (22,437,420)	$ (2,921,958)

Equity	6 Months Ended
Equity	Jun. 30, 2023
Stockholders' Equity Note [Abstract]
Equity	Equity Share Repurchase Program On May 24, 2022, the Board of Directors authorized a share repurchase program to purchase up to $40 million of the Company’s common stock (the “Program”). During the second and fourth quarter of 2022, the Company repurchased 536,839 shares of its common stock for $3,731,712. These shares were subsequently cancelled. There were no shares repurchased during the three and six months ended June 30, 2023. The Program does not oblige 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 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.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

401(K) Plan (Details)	6 Months Ended
401(K) Plan (Details)	Jun. 30, 2023
Retirement Benefits [Abstract]
Eligibility service period	2 months

Intangibles - Schedule of Intangible Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (9,996,410)	$ (7,211,617)
Net Carrying Amount	28,588,714
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	30,180,863	14,731,842
Additions	17,865,815	15,449,021
Accumulated Amortization	9,996,410	7,211,617
Intangibles, net	38,050,268	22,969,246
Material Contracts
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	62,550	0
Additions	0	62,550
Net Carrying Amount	62,550	62,550
Operating licenses
Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,799,004	8,375,514
Additions	600,000	423,490
Net Carrying Amount	$ 9,399,004	$ 8,799,004
Patents
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years
Gross Carrying Amount	$ 62,823	$ 48,668
Additions	18,265	14,155
Accumulated Amortization	(12,800)	(10,116)
Net Carrying Amount	68,288	52,707
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 12,800	$ 10,116
Computer software
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Gross Carrying Amount	$ 247,828	$ 294,147
Additions	0	(46,319)
Accumulated Amortization	(231,731)	(224,886)
Net Carrying Amount	16,097	22,942
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	231,731	224,886
Internally developed software
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,284,058	6,013,513
Additions	1,208,506	2,270,545
Accumulated Amortization	(7,977,777)	(6,378,911)
Net Carrying Amount	1,514,787	1,905,147
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 7,977,777	$ 6,378,911
Internally developed software \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	4 years	4 years
Internally developed software \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years
Customer Relationship
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	9 years
Gross Carrying Amount	$ 12,397,954	$ 0
Additions	15,924,323	12,397,954
Accumulated Amortization	(1,744,211)	(594,301)
Net Carrying Amount	26,578,066	11,803,653
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 1,744,211	$ 594,301
Customer Relationship \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)		8 years
Customer Relationship \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)		9 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	8 years	8 years
Gross Carrying Amount	$ 326,646	$ 0
Additions	14,721	326,646
Accumulated Amortization	(24,891)	(3,403)
Net Carrying Amount	316,476	323,243
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 24,891	$ 3,403
Non-compete Agreement
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years
Gross Carrying Amount	$ 0
Additions	100,000
Accumulated Amortization	(5,000)
Net Carrying Amount	95,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ 5,000

Leases - Schedule of future minimum lease payments under the operating leases (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Operating Leases
2023, remaining	$ 1,543,710
2024	2,769,206
2025	2,751,071
2026	1,997,054
2027	1,770,143
Total future minimum lease payments	10,831,184
Less effects of discounting	(1,189,798)
Total lease liability	9,641,386	$ 9,366,006
Finance Leases
2023, remaining	1,695,729
2024	2,840,410
2025	2,561,843
2026	1,779,618
2027	664,614
Total future minimum lease payments	9,542,214
Less effects of discounting	(898,382)
Present value of future minimum lease payments	$ 8,643,832	$ 8,646,803

Line of Credit (Details)	Nov. 02, 2022	Nov. 01, 2022 USD ($) bank
Line of Credit (Details) [Line Items]
Number of banks with agreements \| bank		2
Number of banks, administrative agent \| bank		1
Maximum amount outstanding during period \| $		$ 90,000,000
Line of credit facility, increase \| $		$ 50,000,000
Line of Credit \| Secured Overnight Financing Rate
Line of Credit (Details) [Line Items]
Variable rate		1.25%
Line of Credit \| Base Rate
Line of Credit (Details) [Line Items]
Variable rate		0.25%
Revolving Credit Facility
Line of Credit (Details) [Line Items]
Debt instrument, term (in years)	5 years

Leases (Tables)

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

Schedule of Lease Costs

The table below comprise lease expenses for the periods ended June 30, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	865,987	$	428,728	$	1,622,232	$	891,353
Short-term lease expense	368,030		273,601		704,348		528,697
Total lease cost	$	1,234,017	$	702,329	$	2,326,580	$	1,420,050

The table below presents lease payments for the periods ended June 30, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease payment:	2023		2022		2023		2022

Finance lease payment	$	766,492	$	851,307	$	1,510,522	$	1,473,882
Short-term lease payment	—		—		—		—
Total lease payments	$	766,492	$	851,307	$	1,510,522	$	1,473,882

Assets And Liabilities, Lessee

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,288,582	$	9,074,277
Total lease assets	$	9,288,582	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,479,340	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,162,046		7,040,982
Total lease liability	$	9,641,386	$	9,366,006

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, 2023:


Weighted average remaining lease term (in years) - operating leases	4.53
Weighted average discount rate - operating leases	5.81	%

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,963,759	$	9,039,663
Total lease assets	$	8,963,759	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,717,546	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,926,286		5,914,164
Total lease liability	$	8,643,832	$	8,646,803

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, 2023:


Weighted average remaining lease term (in years) - finance leases	3.57
Weighted average discount rate - finance leases	5.95	%

Schedule of future minimum lease payments under the operating leases

Future minimum lease payments under the operating leases at June 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	1,543,710
2024	2,769,206
2025	2,751,071
2026	1,997,054
2027	1,770,143
Total future minimum lease payments	10,831,184
Less effects of discounting	(1,189,798)
Present value of future minimum lease payments	$	9,641,386

Finance Lease, Liability, Fiscal Year Maturity

Future minimum lease payments under the finance leases at June 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	1,695,729
2024	2,840,410
2025	2,561,843
2026	1,779,618
2027	664,614
Total future minimum lease payments	9,542,214
Less effects of discounting	(898,382)
Present value of future minimum lease payments	$	8,643,832

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesAs 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 benefit (provision) for the three months ended June 30, 2023 and 2022 were $355,054 and $(321,660), respectively, and $2,484,924 and $(761,839) for the six months ended June 30, 2023 and 2022, 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 non-taxable and non-deductible income and expense items.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Goodwill

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

GoodwillIn connection with the ABC transaction, the Company evaluated its Goodwill balances as of December 31, 2022 and determined that there was an impairment of Goodwill related to its Health reporting unit. The impairment was primarily due to the ABC filing.

As a result of this impairment, the Company recognized a non-cash charge of $2,921,958 in the year ended December 31, 2022 in the Consolidated Statements of Operations. The charge was recorded as part of Other income in the Company’s Consolidated Statements of Operations and has no impact on its cash flow, liquidity, or compliance with debt covenants.

Additionally, the Company recorded Goodwill in connection with its acquisitions, the total Goodwill acquired in 2022 was $35,299,136.

The Company also updated the carrying value of the Goodwill in its unaudited Condensed Consolidated Balance Sheets to reflect the additional Goodwill and the impairment charge. The carrying value of Goodwill amounts $47,820,840, the changes in the carrying value of Goodwill for the period ended June 30, 2023 are as noted in the tables below:


	Carrying Value
Balance at December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
CTA	278,237
Balance at June 30, 2023	$	47,820,840

Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue, net	$ 125,486,760	$ 109,519,304	$ 238,489,463	$ 227,410,856
Expenses:
Cost of revenues (exclusive of depreciation and amortization, which is shown separately below)	83,617,876	70,176,462	164,844,374	148,164,035
Operating expenses:
General and administrative	30,797,237	24,637,618	60,017,554	48,498,234
Depreciation and amortization	3,831,061	2,037,771	7,480,390	4,238,792
Legal and regulatory	2,404,856	3,061,276	6,043,177	4,409,259
Technology and development	2,574,389	1,148,320	4,437,968	2,290,153
Sales, advertising and marketing	685,387	1,000,100	992,633	2,258,061
Total expenses	123,910,806	102,061,547	243,816,096	209,858,534
Income (loss) from operations	1,575,954	7,457,757	(5,326,633)	17,552,322
Other income (expenses):
Interest income (expense), net	521,872	98,276	1,331,044	(37,330)
Gain on remeasurement of warrant liabilities	0	3,027,766	0	2,969,017
(Loss)/gain on initial equity method investments	(90,573)	89,810	(205,859)	6,469
Gain on remeasurement of finance leases	0	1,388,273	0	1,388,273
Loss on disposal of fixed assets	(98,630)	0	(153,469)	0
Other (expense) income	(920,058)	15,640	(705,178)	11,387
Total other (expense) income	(587,389)	4,619,765	266,538	4,337,816
Net income (loss) before income tax benefit (expense)	988,565	12,077,522	(5,060,095)	21,890,138
Income tax benefit (provision)	355,054	(321,660)	2,484,924	(761,839)
Net income (loss)	1,343,619	11,755,862	(2,575,171)	21,128,299
Net income (loss) attributable to noncontrolling interests	3,354,886	(979,791)	2,901,766	(2,237,048)
Net (loss) income attributable to stockholders of DocGo Inc. and Subsidiaries	(2,011,267)	12,735,653	(5,476,937)	23,365,347
Other comprehensive (loss) income
Foreign currency translation adjustment	405,778	10,434	649,436	4,571
Total comprehensive (loss) income	$ (1,605,489)	$ 12,746,087	$ (4,827,501)	$ 23,369,918
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Basic (in dollars per share)	$ (0.02)	$ 0.13	$ (0.05)	$ 0.23
Weighted-average shares outstanding - Basic (in shares)	103,585,661	99,303,948	103,085,257	100,372,146
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Diluted (in dollars per share)	$ (0.02)	$ 0.11	$ (0.05)	$ 0.20
Weighted-average shares outstanding - Diluted (in shares)	103,585,661	115,279,676	103,085,257	116,347,874

Other (Expenses)/Income (Tables)

6 Months Ended

Jun. 30, 2023

Other Income and Expenses [Abstract]

Schedule of Other Nonoperating Income (Expense)

The Company recognized $266,538 and $4,337,816 of Other income for the six months ended June 30, 2023 and June 30, 2022, respectively, as follows:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
Other (expense) income:	2023		2022		2023		2022
Interest income (expense), net	$	521,872	$	98,276	$	1,331,044	$	(37,330)
Gain on remeasurement of warrant liabilities	—		3,027,766		—		2,969,017
(Loss)/gain on initial equity method investments	(90,573)		89,810		(205,859)		6,469
Loss on disposal of fixed assets	(98,630)		—		(153,469)		—
Gain on remeasurement of finance leases	—		1,388,273		—		1,388,273
ABC Litigation	(1,000,000)		—		(1,000,000)		—
Other income	79,942		15,640		294,822		11,387
Total other (expense) income	$	(587,389)	$	4,619,765	$	266,538	$	4,337,816

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 355,054	$ (321,660)	$ 2,484,924	$ (761,839)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

401(K) Plan	6 Months Ended
401(K) Plan	Jun. 30, 2023
Retirement Benefits [Abstract]
401(K) Plan	401(K) PlanThe 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, 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Property and Equipment, net (Details) - USD ($)	3 Months Ended		6 Months Ended
Property and Equipment, net (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,590,037	$ 729,560	$ 3,072,647	$ 1,441,438

Business Segment Information (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

Schedule of operating results for the business segments

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


	Transportation Services		Mobile Health Services		Corporate		Total
Three Months Ended June 30, 2023
Revenues	$	45,422,151	$	80,064,609	$	—	$	125,486,760

Income (loss) from operations	(537,625)		18,217,665		(16,104,086)		1,575,954

Total assets	121,884,046		142,049,757		126,352,242		390,286,045

Depreciation and amortization expense	1,940,635		1,201,771		688,655		3,831,061

Stock compensation	215,912		182,889		2,952,321		3,351,122

Long-lived assets	66,188,807		48,454,044		11,418,092		126,060,943

Capital expenditures	3,268,147		806,681		720,659		4,795,487

Three Months Ended June 30, 2022
Revenues	$	22,175,233	$	87,344,071	$	—	$	109,519,304

Income (loss) from operations	(5,398,799)		30,234,461		(17,377,905)		7,457,757

Total assets	67,477,663		55,936,426		208,441,299		331,855,388

Depreciation and amortization expense	1,124,521		217,389		695,861		2,037,771

Stock compensation	506,775		223,893		1,268,951		1,999,619

Long-lived assets	36,437,097		4,232,044		2,691,150		43,360,291

Capital expenditures	1,157,537		23,513,762		542,628		25,213,927


	Transportation Services		Mobile Health Services		Corporate		Total
Six Months Ended June 30, 2023
Revenues	$	85,478,096	$	153,011,367	$	—	$	238,489,463

Income (loss) from operations	433,522		31,159,245		(36,919,400)		(5,326,633)

Total assets	121,884,046		142,049,757		126,352,242		390,286,045

Depreciation and amortization expense	3,803,939		1,918,310		1,758,141.00		7,480,390

Stock compensation	475,605		299,822		11,025,711		11,801,138

Long-lived assets	66,188,807		48,454,044		11,418,092		126,060,943

Capital Expenditures	13,632,633		26,539,244		2,467,347		42,639,224

Six Months Ended June 30, 2022
Revenues	$	49,987,743	$	177,423,113	$	—	$	227,410,856

Income (loss) from operations	(7,879,188)		53,578,388		(28,146,878)		17,552,322

Total assets	67,477,663		55,936,426		208,441,299		331,855,388

Depreciation and amortization expense	2,439,121		430,645		1,369,026		4,238,792

Stock compensation	892,876		268,966		2,260,714		3,422,556

Long-lived assets	36,437,097		4,232,044		2,691,150		43,360,291

Capital Expenditures	2,100,320		23,605,840		1,220,515		26,926,675

Long-Lived Assets by Geographic Areas

The table below shows long-lived assets by geographic location.


	June 30, 2023	June 30, 2022
Primary Geographical Markets
United States	106,605,989	41,246,102
United Kingdom	19,454,954	2,114,189
Total Long-Lived Assets	126,060,943	43,360,291

Stock Based Compensation (Tables)

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of fair value of the sole stock option grants

The following assumptions were used to compute the fair value of the stock option grants during the period ended June 30, 2023 and 2022:


	Period Ended June 30,
	2023		2022
Risk-free interest rate	4.14	%	0.71	%
Expected term (in years)	6.25		4
Volatility	56	%	60	%
Dividend yield	0	%	0	%

Schedule of company’s stock option activity

The following table summarizes the Company’s stock option activity under the Plan for the period ended June 30, 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of, December 31, 2022	11,571,308	$	7.11	9.05	$	39,389,063
Granted/ Vested during the year	312,730	8.61		—	—
Exercised during the year	(356,511)	2.74		—	—
Cancelled during the year	(275,135)	7.82		—	—
Balance as of June 30, 2023	11,252,392	7.28		8.62	46,592,930
Options vested and exercisable at June 30, 2023	3,005,069	$	6.36	7.89	9,093,754

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity

Activity under RSUs was as follows:


	RSUs	Weighted- Average Grant Date Fair Value Per RSU
Balance as of, December 31, 2022	305,587	$	8.35
Granted	101,358	7.64
Vested during the year	(136,258)	8.02
Forfeited	—	—
Balance as of, June 30, 2023	270,687	8.25
Vested and unissued at June 30, 2023	192,500	8.25
Non-vested at June 30, 2023	270,687	8.25

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of 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:


						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

In the following table, revenue is disaggregated as follows:


Revenue Breakdown	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Primary Geographical Markets
United States	$	112,603,145	$	106,314,813	$	211,512,665	$	221,368,244
United Kingdom	12,883,615		3,204,491		26,976,798		6,042,612
Total revenue	$	125,486,760	$	109,519,304	$	238,489,463	$	227,410,856

Major Segments/Service Lines
Transportation Services	$	45,422,151	$	22,175,233	$	85,478,096	$	49,987,743
Mobile Health	80,064,609		87,344,071		153,011,367		177,423,113
Total revenue	$	125,486,760	$	109,519,304	$	238,489,463	$	227,410,856

Schedule of Earnings Per Share, Basic and Diluted


	Three Months Ended June 30,		Six Months Ended June 30,
	2023	2022	2023	2022
Net (loss) income attributable to stockholders of DocGo Inc. and Subsidiaries:	(2,011,267)	12,735,653	(5,476,937)	23,365,347
Weighted-average shares - basic	103,585,661	99,303,948	103,085,257	100,372,146
Effect of dilutive options	1,190,120	15,975,728	1,190,120	15,975,728
Weighted-average shares - dilutive	103,585,661	115,279,676	103,085,257	116,347,874
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Basic	(0.02)	0.13	(0.05)	0.23
Net (loss) income per share attributable to DocGo Inc. and Subsidiaries - Diluted	(0.02)	0.11	(0.05)	0.20
Anti-dilutive employee share-based awards excluded	9,181,239	—	9,181,239	—

Business Segment Information (Details) - Schedule of operating results for the business segments	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) segment	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) segment revenueStream
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Number of operating segments \| segment			2		2
Number of revenue streams \| revenueStream					2
Revenues	$ 125,486,760	$ 109,519,304	$ 238,489,463	$ 227,410,856
Income (loss) from operations	1,575,954	7,457,757	(5,326,633)	17,552,322
Total assets	390,286,045	331,855,388	390,286,045	331,855,388	$ 393,277,628
Depreciation and amortization	3,831,061	2,037,771	7,480,390	4,238,792
Stock compensation	3,351,122	1,999,619	11,801,138	3,422,556
Long-lived assets	126,060,943	43,360,291	126,060,943	43,360,291
Capital expenditures	4,795,487	25,213,927	42,639,224	26,926,675
Transportation Services
Segment Reporting Information [Line Items]
Revenues	45,422,151	22,175,233	85,478,096	49,987,743
Income (loss) from operations	(537,625)	(5,398,799)	433,522	(7,879,188)
Total assets	121,884,046	67,477,663	121,884,046	67,477,663
Depreciation and amortization	1,940,635	1,124,521	3,803,939	2,439,121
Stock compensation	215,912	506,775	475,605	892,876
Long-lived assets	66,188,807	36,437,097	66,188,807	36,437,097
Capital expenditures	3,268,147	1,157,537	13,632,633	2,100,320
Mobile Health Services
Segment Reporting Information [Line Items]
Revenues	80,064,609	87,344,071	153,011,367	177,423,113
Income (loss) from operations	18,217,665	30,234,461	31,159,245	53,578,388
Total assets	142,049,757	55,936,426	142,049,757	55,936,426
Depreciation and amortization	1,201,771	217,389	1,918,310	430,645
Stock compensation	182,889	223,893	299,822	268,966
Long-lived assets	48,454,044	4,232,044	48,454,044	4,232,044
Capital expenditures	806,681	23,513,762	26,539,244	23,605,840
Corporate
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Income (loss) from operations	(16,104,086)	(17,377,905)	(36,919,400)	(28,146,878)
Total assets	126,352,242	208,441,299	126,352,242	208,441,299
Depreciation and amortization	688,655	695,861	1,758,141	1,369,026
Stock compensation	2,952,321	1,268,951	11,025,711	2,260,714
Long-lived assets	11,418,092	2,691,150	11,418,092	2,691,150
Capital expenditures	$ 720,659	$ 542,628	$ 2,467,347	$ 1,220,515

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsIn July 2023, the Company paid the settlement for the Stephanie Zamora, Jascha Dlugatch, et al. v. Ambulnz Health, LLC, et al. case for the amount of $1,000,000.

Goodwill (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying value of goodwill

The carrying value of Goodwill amounts $47,820,840, the changes in the carrying value of Goodwill for the period ended June 30, 2023 are as noted in the tables below:


	Carrying Value
Balance at December 31, 2022	$	38,900,413
Goodwill acquired during the period	8,642,190
CTA	278,237
Balance at June 30, 2023	$	47,820,840

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Other (Expenses)/Income - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
Other (Expenses)/Income - Narrative (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Other income (expense)	$ 79,942	$ 15,640	$ 294,822	$ 11,387
Realized foreign exchange gain	6,410	1,145	5,773	19,660
Rental income	$ 0	$ 14,495	$ 8,496	$ 31,047

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 109,159,519	$ 157,335,323
Accounts receivable, net of allowance of $4,204,532 and $7,818,702 as of June 30, 2023 and December 31, 2022, respectively	118,498,751	102,995,397
Assets held for sale	0	4,480,344
Prepaid expenses and other current assets	6,786,787	6,269,841
Total current assets	234,445,057	271,080,905
Property and equipment, net	21,937,494	21,258,175
Intangibles, net	38,050,268	22,969,246
Goodwill	47,820,840	38,900,413
Restricted cash	14,601,243	6,773,751
Operating lease right-of-use assets	9,288,582	9,074,277
Finance lease right-of-use assets	8,963,759	9,039,663
Equity method investment	392,118	597,977
Deferred tax assets	11,247,764	9,957,967
Other assets	3,538,920	3,625,254
Total assets	390,286,045	393,277,628
Current liabilities:
Accounts payable	6,690,956	21,582,866
Accrued liabilities	34,787,144	31,573,031
Notes payable, current	696,308	664,913
Due to seller	17,896,030	26,244,133
Contingent consideration	26,489,294	10,555,540
Operating lease liability, current	2,479,340	2,325,024
Liabilities held for sale	0	4,480,344
Finance lease liability, current	2,717,546	2,732,639
Total current liabilities	91,756,618	100,158,490
Notes payable, non-current	1,580,516	1,236,601
Operating lease liability, non-current	7,162,046	7,040,982
Finance lease liability, non-current	5,926,286	5,914,164
Total liabilities	106,425,466	114,350,237
Commitments and Contingencies
STOCKHOLDERS’ EQUITY:
Common stock ($0.0001 par value; 500,000,000 shares authorized as of June 30, 2023 and December 31, 2022; 103,762,092 and 102,411,162 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively	10,376	10,241
Additional paid-in-capital	312,101,281	301,451,435
Accumulated deficit	(33,729,702)	(28,972,216)
Accumulated other comprehensive income	1,390,642	741,206
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries	279,772,597	273,230,666
Noncontrolling interests	4,087,982	5,696,725
Total stockholders’ equity	283,860,579	278,927,391
Total liabilities and stockholders’ equity	$ 390,286,045	$ 393,277,628

Intangibles

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles

Intangible assets consist of the following as of June 30, 2023 and December 31, 2022:


	June 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	18,265	$	(12,800)	$	68,288
Computer software	5 years	247,828		—		(231,731)		16,097
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,208,506		(7,977,777)		1,514,787
Material Contracts	Indefinite	62,550		—		—		62,550
Customer Relationship	9 years	12,397,954		15,924,323		(1,744,211)		26,578,066
Trademark	8 years	326,646		14,721		(24,891)		316,476
Non-compete Agreement	5 years	—		100,000		(5,000)		95,000
		$	30,180,863	$	17,865,815	$	(9,996,410)	$	38,050,268


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationship	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

The Company recorded amortization expense of $1,414,944 and $645,715 for the three months ended June 30, 2023 and 2022, respectively.

The Company recorded amortization expense of $2,780,580 and $1,279,078 for the six months ended June 30, 2023 and 2022, respectively.

Future amortization expense at June 30, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2023, remaining	$	1,958,683
2024	3,865,944
2025	3,816,044
2026	3,247,559
2027	3,246,843
Thereafter	12,453,641
Total	$	28,588,714

Acquisition of Businesses - Schedule of preliminary allocation of assets acquired and liabilities assumed (Details) - USD ($)									6 Months Ended
	Apr. 02, 2023	Apr. 01, 2023	Mar. 31, 2023	Dec. 09, 2022	Oct. 12, 2022	Aug. 09, 2022	Jul. 13, 2022	Jul. 06, 2022	Jun. 30, 2023	Dec. 31, 2022
Consideration:
Cash Consideration									$ 52,979,760
Stock Consideration									4,000,000
Due to Seller									17,279,201
Amounts held under an escrow account									1,333,333
Contingent Liability									26,489,294	$ 10,555,540
Contingent lability, gross									26,377,730
Total consideration									101,970,024
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash									9,796,533
Accounts receivable									23,264,637
Other current assets									1,761,911
Property, plant and equipment									9,648,473
Intangible assets									29,167,150
Total identifiable assets acquired									73,638,704
Accounts payable									2,288,289
Due to Seller									12,377,494
Other current liabilities									6,476,000
Total liabilities assumed									21,141,783
Goodwill									42,473,103
Additional paid-in-capital									4,432,963
Noncontrolling interests									2,567,037
Total purchase price									101,970,024
Cardiac RMS LLC
Consideration:
Cash Consideration			$ 9,000,000
Stock Consideration			1,000,000
Due to Seller			0
Amounts held under an escrow account			0
Contingent Liability			15,822,190
Total consideration			25,822,190
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			1,574,604
Accounts receivable			2,033,533
Other current assets			293,478
Property, plant and equipment			0
Intangible assets			15,930,000
Total identifiable assets acquired			19,831,615
Accounts payable			28,978
Due to Seller			2,448,460
Other current liabilities			174,177
Total liabilities assumed			2,651,615
Goodwill			8,642,190
Additional paid-in-capital			0
Noncontrolling interests			0
Total purchase price			$ 25,822,190
Ambulnz-FMC North America LLC
Consideration:
Cash Consideration	$ 4,000,000	$ 4,000,000
Stock Consideration	3,000,000	$ 3,000,000
Due to Seller	0
Amounts held under an escrow account	0
Contingent Liability	0
Total consideration	7,000,000
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash	0
Accounts receivable	0
Other current assets	0
Property, plant and equipment	0
Intangible assets	0
Total identifiable assets acquired	0
Accounts payable	0
Due to Seller	0
Other current liabilities	0
Total liabilities assumed	0
Goodwill	0
Additional paid-in-capital	4,432,963
Noncontrolling interests	2,567,037
Total purchase price	$ 7,000,000
Location Medical Services
Consideration:
Cash Consideration				$ 302,450
Stock Consideration				0
Due to Seller				11,279,201			$ 6,000,000		11,279,201
Amounts held under an escrow account				0
Contingent Liability				2,475,540					$ 2,587,104
Total consideration				14,057,191
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash				5,404,660
Accounts receivable				623,635
Other current assets				134,216
Property, plant and equipment				519,391
Intangible assets				2,419,600
Total identifiable assets acquired				9,101,502
Accounts payable				40,447
Due to Seller				0
Other current liabilities				1,012,992
Total liabilities assumed				1,053,439
Goodwill				6,009,128
Additional paid-in-capital				0
Noncontrolling interests				0
Total purchase price				$ 14,057,191
Community Ambulance Service
Consideration:
Cash Consideration					$ 5,541,269
Stock Consideration					0
Due to Seller					0
Amounts held under an escrow account					0
Contingent Liability					0
Total consideration					5,541,269
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash					892,218
Accounts receivable					7,002,325
Other current assets					1,167,326
Property, plant and equipment					4,548,956
Intangible assets					0
Total identifiable assets acquired					13,610,825
Accounts payable					2,036,714
Due to Seller					0
Other current liabilities					4,439,230
Total liabilities assumed					6,475,944
Goodwill					(1,593,612)
Additional paid-in-capital					0
Noncontrolling interests					0
Total purchase price					$ 5,541,269
Ryan Brothers
Consideration:
Cash Consideration						$ 7,422,252
Stock Consideration						0
Due to Seller						0
Amounts held under an escrow account						0
Contingent Liability						4,000,000
Total consideration						11,422,252
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash						620,548
Accounts receivable						5,844,494
Other current assets						136,157
Property, plant and equipment						2,125,134
Intangible assets						387,550
Total identifiable assets acquired						9,113,883
Accounts payable						44,911
Due to Seller						5,844,494
Other current liabilities						286,792
Total liabilities assumed						6,176,197
Goodwill						8,484,566
Additional paid-in-capital						0
Noncontrolling interests						0
Total purchase price						$ 11,422,252
Exceptional Medical Transport
Consideration:
Cash Consideration							6,375,000
Stock Consideration							0
Due to Seller							6,000,000
Amounts held under an escrow account							1,333,333
Contingent Liability							1,080,000
Total consideration							14,788,333
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash							299,050
Accounts receivable							3,785,490
Other current assets							0
Property, plant and equipment							2,450,900
Intangible assets							125,000
Total identifiable assets acquired							6,660,440
Accounts payable							0
Due to Seller							4,084,540
Other current liabilities							0
Total liabilities assumed							4,084,540
Goodwill							12,212,433
Additional paid-in-capital							0
Noncontrolling interests							0
Total purchase price							$ 14,788,333
Government Medical Services
Consideration:
Cash Consideration								$ 20,338,789
Stock Consideration								0
Due to Seller								0
Amounts held under an escrow account								0
Contingent Liability								3,000,000
Total consideration								23,338,789
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash								1,005,453
Accounts receivable								3,975,160
Other current assets								30,734
Property, plant and equipment								4,092
Intangible assets								10,305,000
Total identifiable assets acquired								15,320,439
Accounts payable								137,239
Due to Seller								0
Other current liabilities								562,809
Total liabilities assumed								700,048
Goodwill								8,718,398
Additional paid-in-capital								0
Noncontrolling interests								0
Total purchase price								$ 23,338,789

Intangibles - Schedule of amortization expense for the next five years in aggregate (Details)	Jun. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023, remaining	$ 1,958,683
2024	3,865,944
2025	3,816,044
2026	3,247,559
2027	3,246,843
Thereafter	12,453,641
Net Carrying Amount	$ 28,588,714

Stock Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Contractual term		10 years
Employee stock options on a converted basis had vested (in shares)	3.0	3.0
Dividend yield		0.00%	0.00%
Weighted average fair value per share (in dollars per share)		$ 8.61		$ 7.04
Total unrecognized compensation related to unvested stock option awards granted	$ 30,583,415	$ 30,583,415		$ 41,666,564
Weighted average period (in years)		3 years 8 months 23 days
Options \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		3 years
Options \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		5 years
Restricted Stock Units (RSUs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total grant-date fair value		$ 774,218
Weighted average period (in years)		9 months 18 days
Stock-based compensation expense	663,748	$ 1,093,423
Unrecognized compensation cost	$ 2,232,968	$ 2,232,968
Restricted Stock Units (RSUs) \| Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		1 year
Restricted Stock Units (RSUs) \| Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period		4 years

Leases

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

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 2032. 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, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	865,987	$	428,728	$	1,622,232	$	891,353
Short-term lease expense	368,030		273,601		704,348		528,697
Total lease cost	$	1,234,017	$	702,329	$	2,326,580	$	1,420,050

Lease Position as of June 30, 2023

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,288,582	$	9,074,277
Total lease assets	$	9,288,582	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,479,340	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,162,046		7,040,982
Total lease liability	$	9,641,386	$	9,366,006

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, 2023:


Weighted average remaining lease term (in years) - operating leases	4.53
Weighted average discount rate - operating leases	5.81	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases at June 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	1,543,710
2024	2,769,206
2025	2,751,071
2026	1,997,054
2027	1,770,143
Total future minimum lease payments	10,831,184
Less effects of discounting	(1,189,798)
Present value of future minimum lease payments	$	9,641,386

Operating lease expense was approximately $865,987 and $428,728 for the three months ended June 30, 2023 and 2022, respectively.

Operating lease expense was approximately $1,622,232 and $891,353 for the six months ended June 30, 2023 and 2022, respectively.

For the three months ended June 30, 2023, the Company made $865,987 of fixed cash payments related to operating leases and $766,492 related to finance leases.

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 six months ended June 30, 2023, the Company made $1,622,232 of fixed cash payments related to operating leases and $1,510,523 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.

Finance Leases

The Company leases vehicles under a non-cancelable finance lease agreements with a liability of $8,643,832 and $8,646,803 as of June 30, 2023 and December 31, 2022, respectively. This includes accumulated depreciation expense of $9,553,571 and $7,096,966 as of June 30, 2023 and December 31, 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $826,180 and $662,495 for the three months ended June 30, 2023 and 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $1,627,263 and $1,518,276 for the six months ended June 30, 2023 and 2022, respectively.

Gain on lease remeasurement

In June 2022, the Company reassessed its finance lease estimates relating to vehicle mileage 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 (Loss) Income.

Lease Payments

The table below presents lease payments for the periods ended June 30, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease payment:	2023		2022		2023		2022

Finance lease payment	$	766,492	$	851,307	$	1,510,522	$	1,473,882
Short-term lease payment	—		—		—		—
Total lease payments	$	766,492	$	851,307	$	1,510,522	$	1,473,882

Lease Position as of June 30, 2023

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,963,759	$	9,039,663
Total lease assets	$	8,963,759	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,717,546	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,926,286		5,914,164
Total lease liability	$	8,643,832	$	8,646,803

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, 2023:


Weighted average remaining lease term (in years) - finance leases	3.57
Weighted average discount rate - finance leases	5.95	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases at June 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	1,695,729
2024	2,840,410
2025	2,561,843
2026	1,779,618
2027	664,614
Total future minimum lease payments	9,542,214
Less effects of discounting	(898,382)
Present value of future minimum lease payments	$	8,643,832

Leases

Operating Leases

Lease Costs

The table below comprise lease expenses for the periods ended June 30, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease cost:	2023		2022		2023		2022

Operating lease expense	$	865,987	$	428,728	$	1,622,232	$	891,353
Short-term lease expense	368,030		273,601		704,348		528,697
Total lease cost	$	1,234,017	$	702,329	$	2,326,580	$	1,420,050

Lease Position as of June 30, 2023

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	9,288,582	$	9,074,277
Total lease assets	$	9,288,582	$	9,074,277

Liabilities
Current liabilities:
Lease liability - current portion	$	2,479,340	$	2,325,024
Noncurrent liabilities:
Lease liability, net of current portion	7,162,046		7,040,982
Total lease liability	$	9,641,386	$	9,366,006

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, 2023:


Weighted average remaining lease term (in years) - operating leases	4.53
Weighted average discount rate - operating leases	5.81	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases at June 30, 2023 are as follows:


	Operating Leases
2023, remaining	$	1,543,710
2024	2,769,206
2025	2,751,071
2026	1,997,054
2027	1,770,143
Total future minimum lease payments	10,831,184
Less effects of discounting	(1,189,798)
Present value of future minimum lease payments	$	9,641,386

Operating lease expense was approximately $865,987 and $428,728 for the three months ended June 30, 2023 and 2022, respectively.

Operating lease expense was approximately $1,622,232 and $891,353 for the six months ended June 30, 2023 and 2022, respectively.

For the three months ended June 30, 2023, the Company made $865,987 of fixed cash payments related to operating leases and $766,492 related to finance leases.

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 six months ended June 30, 2023, the Company made $1,622,232 of fixed cash payments related to operating leases and $1,510,523 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.

Finance Leases

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $826,180 and $662,495 for the three months ended June 30, 2023 and 2022, respectively.

Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $1,627,263 and $1,518,276 for the six months ended June 30, 2023 and 2022, respectively.

Gain on lease remeasurement

Lease Payments

The table below presents lease payments for the periods ended June 30, 2023 and 2022:


	Three Months Ended June 30,				Six Months Ended June 30,
Components of total lease payment:	2023		2022		2023		2022

Finance lease payment	$	766,492	$	851,307	$	1,510,522	$	1,473,882
Short-term lease payment	—		—		—		—
Total lease payments	$	766,492	$	851,307	$	1,510,522	$	1,473,882

Lease Position as of June 30, 2023

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


	June 30, 2023		December 31, 2022
Assets
Lease right-of-use assets	$	8,963,759	$	9,039,663
Total lease assets	$	8,963,759	$	9,039,663

Liabilities
Current liabilities:
Lease liability - current portion	$	2,717,546	$	2,732,639
Noncurrent liabilities:
Lease liability, net of current portion	5,926,286		5,914,164
Total lease liability	$	8,643,832	$	8,646,803

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, 2023:


Weighted average remaining lease term (in years) - finance leases	3.57
Weighted average discount rate - finance leases	5.95	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases at June 30, 2023 are as follows:


	Finance Leases
2023, remaining	$	1,695,729
2024	2,840,410
2025	2,561,843
2026	1,779,618
2027	664,614
Total future minimum lease payments	9,542,214
Less effects of discounting	(898,382)
Present value of future minimum lease payments	$	8,643,832

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable	Jun. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2023, remaining	$ 322,096
2024	571,001
2025	563,779
2026	492,111
2027	273,629
Thereafter	54,208
Total maturities	2,276,824
Current portion of notes payable	(696,308)
Long-term portion of notes payable	$ 1,580,516

Summary of Significant Accounting Policies - Schedule of revenue is disaggregated (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 125,486,760	$ 109,519,304	$ 238,489,463	$ 227,410,856
Transportation Services
Disaggregation of Revenue [Line Items]
Revenues	45,422,151	22,175,233	85,478,096	49,987,743
Mobile Health Services
Disaggregation of Revenue [Line Items]
Revenues	80,064,609	87,344,071	153,011,367	177,423,113
United States
Disaggregation of Revenue [Line Items]
Revenues	112,603,145	106,314,813	211,512,665	221,368,244
United Kingdom
Disaggregation of Revenue [Line Items]
Revenues	$ 12,883,615	$ 3,204,491	$ 26,976,798	$ 6,042,612

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

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).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

+ Details

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Commission payments	$ 126,600	$ 234,255	$ 470,270	$ 443,408
Related Party
Related Party Transaction [Line Items]
Accounts payable	$ 80,000		$ 80,000		$ 86,555

Insider Trading Arrangements

3 Months Ended

6 Months Ended

Jun. 30, 2023

Trading Arrangements, by Individual

Material Terms of Trading Arrangement

In the second quarter of 2023, the following trading plans that are required to be disclosed under Item 408(a) of Regulation S-K were adopted or terminated:

Name

Title

Date Plan Adopted / Terminated

Duration of Plan

Shares to be Purchased or Sold

Intended to Satisfy Rule 10b5-1(c)?

Anthony Capone

Chief Executive Officer

Adopted May 15, 2023

September 1, 2023 to August 1, 2024

Sell 24,000

Yes

Lee Bienstock

President & Chief Operating Officer

Adopted May 17, 2023

August 16, 2023 to July 19, 2024

Sell 20,000

Yes

Andre Oberholzer

Treasurer & EVP of Capital Markets and Strategy

Adopted June 5, 2023

September 4, 2023 to January 31, 2024

Sell 550,000

Yes

Ely Tendler

Director, General Counsel & Secretary

Adopted May 23, 2023

August 22, 2023 to December 31, 2023

Sell 30,000

Yes

Officer Trading Arrangement [Member]

Trading Arrangements, by Individual

Rule 10b5-1 Arrangement Adopted

true

Non-Rule 10b5-1 Arrangement Terminated

false

Officer Trading Arrangement [Member] | Anthony Capone [Member]

Trading Arrangements, by Individual

Name

Anthony Capone

Title

Chief Executive Officer

Adoption Date

May 15, 2023

Arrangement Duration

335 days

Aggregate Available

24,000

Officer Trading Arrangement [Member] | Lee Bienstock [Member]

Trading Arrangements, by Individual

Name

Lee Bienstock

Title

President & Chief Operating Officer

Adoption Date

May 17, 2023

Arrangement Duration

338 days

Aggregate Available

20,000

Officer Trading Arrangement [Member] | Andre Oberholzer [Member]

Trading Arrangements, by Individual

Name

Andre Oberholzer

Title

Treasurer & EVP of Capital Markets and Strategy

Adoption Date

June 5, 2023

Arrangement Duration

149 days

Aggregate Available

550,000

Officer Trading Arrangement [Member] | Ely Tendler [Member]

Trading Arrangements, by Individual

Name

Ely Tendler

Title

Director, General Counsel & Secretary

Adoption Date

May 23, 2023

Arrangement Duration

131 days

Aggregate Available

30,000

Summary of Significant Accounting Policies - Narrative (Details)			1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 21, 2021 member	Nov. 30, 2021 USD ($)	Oct. 26, 2021 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022	Jun. 30, 2023 USD ($) customer	Jun. 30, 2022 customer	Dec. 31, 2022 USD ($)	Dec. 09, 2022 USD ($)	Aug. 09, 2022 USD ($)	Jul. 31, 2022 USD ($)	Nov. 01, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Exchange ratio							645.1452
Assets, current					$ 234,445,057		$ 234,445,057		$ 271,080,905
Total liabilities					106,425,466		106,425,466		114,350,237
Noncontrolling interests					4,087,982		4,087,982		5,696,725
Cumulative translation adjustments							649,436
Cash balances					5,336,308		5,336,308		8,125,966
Contingent consideration					$ 26,489,294		$ 26,489,294		10,555,540
Goodwill, impairment loss									$ 2,921,958
Lease term (in years)							10 years
Number of customers \| customer							1	1
National Providers Association, LLC
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage					50.00%		50.00%		50.00%				20.00%
Payments to acquire equity method investments			$ 30,000
Number of members withdrawn from National Providers Association, LLC \| member		3
Number of remaining members in National Providers Association, LLC \| member		2
RND Health Services Inc.
Summary of Significant Accounting Policies (Details) [Line Items]
Ownership percentage				50.00%
Payments to acquire equity method investments				$ 655,876
Variable Interest Entity, Not Primary Beneficiary
Summary of Significant Accounting Policies (Details) [Line Items]
Net income							$ 120,217
Assets, noncurrent					$ 5,237		5,237
Assets, current					773,458		773,458
Total liabilities					361,516		361,516
Noncontrolling interests					$ 411,941		$ 411,941
Cost of Goods and Service, Product and Service Benchmark \| Supplier Concentration Risk \| Vendor One
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					13.00%	16.00%	11.00%	12.00%
Customer One \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					36.00%	14.00%	41.00%	30.00%
Customer One \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk					36.00%	15.00%	36.00%	15.00%
Customer One \| Sales \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk						29.00%
Customer Two \| Revenue Benchmark \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk								17.00%
Customer Two \| Accounts Receivable \| Customer Concentration Risk
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk						12.00%
Ryan Brothers
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration period (in months)									24 months
Contingent consideration											$ 4,000,000
Exceptional
Summary of Significant Accounting Policies (Details) [Line Items]
Performance condition period (in years)									2 years
Contingent consideration									$ 1,080,000			$ 2,000,000
Business Combination
Summary of Significant Accounting Policies (Details) [Line Items]
Voting interest					10.00%		10.00%
Government Medical Services
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 3,000,000		$ 3,000,000
Location Medical Services
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration					$ 2,587,104		$ 2,587,104			$ 2,475,540
Voting interest										100.00%
Cardiac RMS LLC
Summary of Significant Accounting Policies (Details) [Line Items]
Contingent consideration period (in months)	36 months
Contingent consideration	$ 15,822,190
Contingent consideration period to purchase remaining voting interest	49.00%
Voting interest	51.00%

Line of Credit

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Line of Credit

The following table summarizes the Company’s notes payable:


	June 30, 2023		December 31, 2022
Equipment and financing loans payable, between 2.5% and 10.1% interest and maturing between January 2023 and May 2028	$	2,276,824	$	1,901,514
Loan received pursuant to the Payroll Protection Program Term Note	—		—
Total notes payable	2,276,824		1,901,514
Less: current portion of notes payable	$	696,308	$	664,913
Total non-current portion of notes payable	$	1,580,516	$	1,236,601

Interest expense was $32,375 and $20,949 for the three months period ended June 30, 2023 and 2022, respectively.

Interest expense was $61,409 and $43,508 for the six months period ended June 30, 2023 and 2022, respectively.

Future minimum annual maturities of notes payable as of June 30, 2023 are as follows:


	Notes Payable
2023, remaining	$	322,096
2024	571,001
2025	563,779
2026	492,111
2027	273,629
Thereafter	54,208
Total maturities	$	2,276,824
Current portion of notes payable	(696,308)
Long-term portion of notes payable	$	1,580,516

- Definition

+ References

+ Details

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)	Jun. 30, 2023
Buildings
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]
Estimated Useful Life	39 years
Office equipment and furniture
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]
Estimated Useful Life	3 years
Vehicles \| Minimum
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]
Estimated Useful Life	5 years
Vehicles \| Maximum
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]
Estimated Useful Life	8 years
Office equipment and furniture \| Maximum
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]
Estimated Useful Life	5 years

Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2023

Accrued Liabilities [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following as of June 30, 2023 and December 31, 2022:


	June 30, 2023		December 31, 2022
Accrued subcontractors	$	10,829,445	$	8,101,150
Accrued workers compensation and insurance liabilities	10,330,099		3,766,469
Accrued general expenses	6,296,541		11,436,462
Accrued payroll	3,752,317		4,245,838
Accrued bonus	1,120,425		1,500,717
Accrued legal fees	1,048,393		344,417
Other current liabilities	634,526		706,528
Accrued lab fees	396,255		584,203
Accrued fuel and maintenance	314,894		253,243
Credit card payable	46,320		78,838
FICA/Medicare liability	17,929		555,166
Total accrued liabilities	$	34,787,144	$	31,573,031

Property and Equipment, net

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment, net

Property and equipment, net, as of June 30, 2023 and December 31, 2022 are as follows:


	June 30, 2023		December 31, 2022

Transportation equipment	$	22,693,944	$	20,773,862
Medical equipment	6,445,051		5,177,520
Office equipment and furniture	3,152,504		2,686,065
Leasehold improvements	636,304		579,658
Buildings	527,283		527,283
Land	37,800		37,800
	$	33,492,886	$	29,782,188
Less: Accumulated depreciation	(11,555,392)		(8,524,013)
Property and equipment, net	$	21,937,494	$	21,258,175

The Company recorded depreciation expense of $1,590,037 and $729,560 for the three months ended June 30, 2023 and 2022, respectively.

The Company recorded depreciation expense of $3,072,647 and $1,441,438 for six months ended June 30, 2023 and 2022, respectively.

Other (Expenses)/Income

6 Months Ended

Jun. 30, 2023

Other Income and Expenses [Abstract]

Other (Expenses)/Income

Other (expense)/income

The Company recognized $(587,389) and $4,619,765 of Other (expenses)/income for the three months ended June 30, 2023 and June 30, 2022, respectively.

The Company recognized $266,538 and $4,337,816 of Other income for the six months ended June 30, 2023 and June 30, 2022, respectively, as follows:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
Other (expense) income:	2023		2022		2023		2022
Interest income (expense), net	$	521,872	$	98,276	$	1,331,044	$	(37,330)
Gain on remeasurement of warrant liabilities	—		3,027,766		—		2,969,017
(Loss)/gain on initial equity method investments	(90,573)		89,810		(205,859)		6,469
Loss on disposal of fixed assets	(98,630)		—		(153,469)		—
Gain on remeasurement of finance leases	—		1,388,273		—		1,388,273
ABC Litigation	(1,000,000)		—		(1,000,000)		—
Other income	79,942		15,640		294,822		11,387
Total other (expense) income	$	(587,389)	$	4,619,765	$	266,538	$	4,337,816

For the three months ended June 30, 2023, the Company recognized other income of $79,942, net of $6,410 from realized foreign exchange gain offset by rental income of $0.

For the three months ended June 30, 2022, the Company recognized other income of $15,640, net of $1,145 from realized foreign exchange gain offset by rental income of $14,495.

For the six months ended June 30, 2023, the Company recognized other income of $294,822, net of $5,773 from realized foreign exchange gain offset by rental income of $8,496.

For the six months ended 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.

Intangibles (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets consist of the following as of June 30, 2023 and December 31, 2022:


	June 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	18,265	$	(12,800)	$	68,288
Computer software	5 years	247,828		—		(231,731)		16,097
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,208,506		(7,977,777)		1,514,787
Material Contracts	Indefinite	62,550		—		—		62,550
Customer Relationship	9 years	12,397,954		15,924,323		(1,744,211)		26,578,066
Trademark	8 years	326,646		14,721		(24,891)		316,476
Non-compete Agreement	5 years	—		100,000		(5,000)		95,000
		$	30,180,863	$	17,865,815	$	(9,996,410)	$	38,050,268


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationship	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consist of the following as of June 30, 2023 and December 31, 2022:


	June 30, 2023
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	62,823	$	18,265	$	(12,800)	$	68,288
Computer software	5 years	247,828		—		(231,731)		16,097
Operating licenses	Indefinite	8,799,004		600,000		—		9,399,004
Internally developed software	4-5 years	8,284,058		1,208,506		(7,977,777)		1,514,787
Material Contracts	Indefinite	62,550		—		—		62,550
Customer Relationship	9 years	12,397,954		15,924,323		(1,744,211)		26,578,066
Trademark	8 years	326,646		14,721		(24,891)		316,476
Non-compete Agreement	5 years	—		100,000		(5,000)		95,000
		$	30,180,863	$	17,865,815	$	(9,996,410)	$	38,050,268


	December 31, 2022
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization		Net Carrying Amount
Patents	15 years	$	48,668	$	14,155	$	(10,116)	$	52,707
Computer software	5 years	294,147		(46,319)		(224,886)		22,942
Operating licenses	Indefinite	8,375,514		423,490		—		8,799,004
Internally developed software	4-5 years	6,013,513		2,270,545		(6,378,911)		1,905,147
Material contracts	Indefinite	—		62,550		—		62,550
Customer relationship	8-9 years	—		12,397,954		(594,301)		11,803,653
Trademark	8 years	—		326,646		(3,403)		323,243
		$	14,731,842	$	15,449,021	$	(7,211,617)	$	22,969,246

Schedule of amortization expense for the next five years in aggregate

Future amortization expense at June 30, 2023 for the next five years and in the aggregate are as follows:


	Amortization Expense
2023, remaining	$	1,958,683
2024	3,865,944
2025	3,816,044
2026	3,247,559
2027	3,246,843
Thereafter	12,453,641
Total	$	28,588,714

Equity (Details) - USD ($)	3 Months Ended			6 Months Ended
Equity (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Jun. 30, 2023	May 24, 2022
Stockholders' Equity Note [Abstract]
Common stock repurchased amount					$ 40,000,000
Shares repurchased (in shares)	0	536,839	536,839	0
Shares repurchased		$ 3,731,712	$ 3,731,712

Stock Based Compensation

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Stock Based Compensation

Stock Options

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, 2023, approximately 3.0 million employee stock options 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 following assumptions were used to compute the fair value of the stock option grants during the period ended June 30, 2023 and 2022:


	Period Ended June 30,
	2023		2022
Risk-free interest rate	4.14	%	0.71	%
Expected term (in years)	6.25		4
Volatility	56	%	60	%
Dividend yield	0	%	0	%

The following table summarizes the Company’s stock option activity under the Plan for the period ended June 30, 2023:


	Options Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Balance as of, December 31, 2022	11,571,308	$	7.11	9.05	$	39,389,063
Granted/ Vested during the year	312,730	8.61		—	—
Exercised during the year	(356,511)	2.74		—	—
Cancelled during the year	(275,135)	7.82		—	—
Balance as of June 30, 2023	11,252,392	7.28		8.62	46,592,930
Options vested and exercisable at June 30, 2023	3,005,069	$	6.36	7.89	9,093,754

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, 2023 and December 31, 2022 was $8.61 and $7.04, respectively. On June 30, 2023 and December 31, 2022, the total unrecognized compensation related to unvested stock option awards granted was $30,583,415 and $41,666,564, respectively, which the Company expects to recognize over a weighted-average period of approximately 3.73 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 unaudited Condensed Consolidated Statement of Operations and Comprehensive (Loss) 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, 2022	305,587	$	8.35
Granted	101,358	7.64
Vested during the year	(136,258)	8.02
Forfeited	—	—
Balance as of, June 30, 2023	270,687	8.25
Vested and unissued at June 30, 2023	192,500	8.25
Non-vested at June 30, 2023	270,687	8.25

The total grant-date fair value of RSUs granted during the period ended June 30, 2023 was $774,218.

The Company recorded stock-based compensation expense related to RSUs of $663,748 and $1,093,423 for the three and six months ended June 30, 2023, respectively,

As of June 30, 2023, the Company had $2,232,968 in unrecognized compensation cost related to non-vested RSUs, which is expected to be recognized over a weighted-average period of approximately 0.8 years.

Risk and Uncertainties	6 Months Ended
Risk and Uncertainties	Jun. 30, 2023
Risks and Uncertainties [Abstract]
Risk and Uncertainties	Risk and Uncertainties COVID-19 Risks, Impacts and Uncertainties The spread of COVID-19 and the related 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 initially 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. Ambulance transports and event-related revenues have both since recovered to pre-COVID levels or higher. There were two areas in which the Company initially 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, emergency medical technicians (“EMT”) and paramedics, the Company formed a new subsidiary, Rapid Reliable Testing, LLC (“RRT”), with the goal of performing COVID-19 tests at nursing homes, municipal sites, businesses, schools and other venues. RRT is part of the Mobile Health segment. As COVID-19 testing activity slowed to account for a minor portion of the Company’s revenues, RRT expanded its services beyond COVID-19 testing to a wide variety of tests, vaccinations and other procedures. The Company’s current business plan assumes increased demand for mobile health services, a demand that was accelerated by the pandemic, but which is also being driven by longer-term secular factors, such as the increasing desire on the part of patients to receive treatments outside of traditional settings, such as doctor’s offices and hospitals.

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Total	Cardiac RMS LLC	Ambulnz FMC NA	Healthwrox	Common Stock	Common Stock Cardiac RMS LLC	Common Stock Ambulnz FMC NA	Additional Paid-in- Capital	Additional Paid-in- Capital Cardiac RMS LLC	Additional Paid-in- Capital Ambulnz FMC NA	Accumulated Deficit	Accumulated Deficit Ambulnz FMC NA	Accumulated Other Comprehensive Loss	Noncontrolling Interests	Noncontrolling Interests Ambulnz FMC NA	Noncontrolling Interests Healthwrox
Balance (in shares) at Dec. 31, 2021					100,133,953
Balance at Dec. 31, 2021	$ 227,057,024				$ 10,013			$ 283,161,216			$ (63,556,714)		$ (32,501)	$ 7,475,010
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					195,152
Exercise of stock options	374,344				$ 195			374,149
Stock based compensation	1,422,937							1,422,937
Equity cost	(19,570)							(19,570)
Noncontrolling interest contribution	2,063,000													2,063,000
Net income (loss) attributable to noncontrolling interests	(1,257,257)													(1,257,257)
Foreign currency translation	(5,863)												(5,863)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	10,629,694										10,629,694
Balance at Mar. 31, 2022	240,264,309				$ 10,208			284,938,732			(52,927,020)		(38,364)	8,280,753
Balance (in shares) at Mar. 31, 2022					100,329,105
Balance (in shares) at Dec. 31, 2021					100,133,953
Balance at Dec. 31, 2021	227,057,024				$ 10,013			283,161,216			(63,556,714)		(32,501)	7,475,010
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ambulnz Health liquidation	0
Net income (loss) attributable to noncontrolling interests	(2,237,048)
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	23,365,347
Balance at Jun. 30, 2022	254,393,696				$ 10,564			287,301,467			(40,191,367)		(27,930)	7,300,962
Balance (in shares) at Jun. 30, 2022					100,685,290
Balance (in shares) at Mar. 31, 2022					100,329,105
Balance at Mar. 31, 2022	240,264,309				$ 10,208			284,938,732			(52,927,020)		(38,364)	8,280,753
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					417,927
Exercise of stock options	779,066				$ 418			778,648
Stock based compensation	1,999,619							1,999,619
Common stock repurchased (in shares)					(70,000)
Common stock repurchased	(497,899)				$ (70)			(497,829)
UK Ltd. Restricted Stock (in shares)					8,258
UK Ltd. restricted stock (Note 4)	82,305				$ 8			82,297
Net income (loss) attributable to noncontrolling interests	(979,791)													(979,791)
Foreign currency translation	10,434												10,434
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	12,735,653										12,735,653
Balance at Jun. 30, 2022	254,393,696				$ 10,564			287,301,467			(40,191,367)		(27,930)	7,300,962
Balance (in shares) at Jun. 30, 2022					100,685,290
Balance (in shares) at Dec. 31, 2022					102,411,162
Balance at Dec. 31, 2022	278,927,391				$ 10,241			301,451,435			(28,972,216)		741,206	5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					96,101
Exercise of stock options	249,715				$ 10			249,705
Stock bases compensation (in shares)					424,911
Stock based compensation	8,181,591				$ 42			8,181,549
UK Ltd. restricted stock (Note 4)	167,175							167,175
Ambulnz Health liquidation	70,284										70,284
Net income (loss) attributable to noncontrolling interests	(453,120)													(453,120)
Foreign currency translation	243,658												243,658
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	(3,465,670)										(3,465,670)
Balance at Mar. 31, 2023	283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Balance (in shares) at Mar. 31, 2023					102,932,174
Balance (in shares) at Dec. 31, 2022					102,411,162
Balance at Dec. 31, 2022	278,927,391				$ 10,241			301,451,435			(28,972,216)		741,206	5,696,725
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ambulnz Health liquidation	(70,284)
Net income (loss) attributable to noncontrolling interests	2,901,766
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	(5,476,937)
Balance at Jun. 30, 2023	283,860,579				$ 10,376			312,101,281			(33,729,702)		1,390,642	4,087,982
Balance (in shares) at Jun. 30, 2023					103,762,092
Balance (in shares) at Mar. 31, 2023					102,932,174
Balance at Mar. 31, 2023	283,921,024				$ 10,293			310,049,864			(32,367,602)		984,864	5,243,605
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options (in shares)					260,410
Exercise of stock options	706,405				$ 26			706,379
Acquisition of entities (in shares)						117,330	360,145
Acquisition of entities, amount		$ 1,000,012				$ 12	$ 36		$ 1,000,000	$ (1,432,963)		$ 649,167
Purchase of interests			$ (3,997,716)	$ (1,296,553)											$ (3,213,956)	$ (1,296,553)
Stock bases compensation (in shares)					92,033
Stock based compensation	1,778,010				$ 9			1,778,001
Net income (loss) attributable to noncontrolling interests	3,354,886													3,354,886
Foreign currency translation	405,778												405,778
Net income attributable to stockholders of DocGo Inc. and Subsidiaries	(2,011,267)										(2,011,267)
Balance at Jun. 30, 2023	$ 283,860,579				$ 10,376			$ 312,101,281			$ (33,729,702)		$ 1,390,642	$ 4,087,982
Balance (in shares) at Jun. 30, 2023					103,762,092

Stock Based Compensation (Details) - Schedule of activity under RSUs - Restricted Stock Units (RSUs)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
RSUs
Beginning Balance (in shares) \| shares	305,587
Granted (in shares) \| shares	101,358
Vested during the year (in shares) \| shares	(136,258)
Forfeited (in shares) \| shares	0
RSUs, Vested and unissued (in shares) \| shares	192,500
Ending Balance (in shares) \| shares	270,687
Weighted- Average Grant Date Fair Value Per RSU
Beginning Balance (in dollars per share) \| $ / shares	$ 8.35
Granted (in dollars per share) \| $ / shares	7.64
Vested during the year (in dollars per share) \| $ / shares	8.02
Forfeited (in dollars per share) \| $ / shares	0
Weighted-Average Grant Date, Fair Value Per RSU, Vested and unissued (in dollars per share) \| $ / shares	8.25
Ending Balance (in dollars per share) \| $ / shares	$ 8.25

Legal Proceedings	6 Months Ended
Legal Proceedings	Jun. 30, 2023
Financial Support for Nonconsolidated Legal Entity [Abstract]
Legal Proceedings	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 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 Consolidated Financial statements. As of June 30, 2023 and December 31, 2022, the Company recorded a liability of $1,000,000, which represents an amount for an agreed settlement of various class-based claims, both actual and potential, under California state law, as described in detail below 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 Complaint”), 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 $1,000,000 payment by the defendant parties, inclusive of administrative costs and fees. On September 9, 2022, the Court preliminarily approved the proposed settlement

Leases - Schedule of Lease Terms and Discount Rate (Details)	Jun. 30, 2023
Leases [Abstract]
Weighted average remaining lease term (in years) - operating leases	4 years 6 months 10 days
Weighted average discount rate - operating leases	5.81%
Weighted average remaining lease term (in years) - finance leases	3 years 6 months 25 days
Weighted average discount rate - finance leases	5.95%

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2023	Aug. 07, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-39618
Entity Registrant Name	DocGo Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-2515483
Entity Address, Address Line One	35 West 35th Street
Entity Address, Address Line Two	Floor 6
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(844)
Local Phone Number	443-6246
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	DCGO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		103,785,806
Entity Central Index Key	0001822359
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

Legal Proceedings (Details) - The Consolidated Compliant - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022	May 06, 2021
Loss Contingencies [Line Items]
Agreed settlement liability	$ 1	$ 1
Proposed payment			$ 1

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance (in Dollars)	$ 4,204,532	$ 7,818,702
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	103,762,092	102,411,162
Common stock, shares outstanding (in shares)	103,762,092	102,411,162

ABC Transaction and Held for Sale (Tables)

6 Months Ended

Jun. 30, 2023

Discontinued Operations and Disposal Groups [Abstract]

Condensed Financial Statements


	Pre ABC Adjustment			2022 Adjustments			December 31,			1Q23 Adjustments			June 30,
							2022						2023
ASSETS

Current assets:
Cash and cash equivalents		$	(190,312)		$	190,312		$	—		$	—		$	—
Accounts receivable, net		1,219,927			(1,219,927)			—			—			—
Prepaid expenses and other current assets		22,850			(22,850)			—			—			—
Total current assets		1,052,465			(1,052,465)			—			—			—

Property and equipment, net		1,107,279			(1,107,279)			—			—			—
Intangibles, net		30,697			(30,697)			—			—			—
Goodwill		5,085,689			(5,085,689)			—			—			—
Operating lease right-of-use assets		29,753			(29,753)			—			—			—
Assets held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Other assets		18,053,495			(96,419)			17,957,076			(17,957,076)			—
Total assets		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
Accounts payable		$	196,122		$	(196,122)		$	—		$	—		$	—
Accrued liabilities		63,655,442			(4,250,603)			59,404,839			(59,404,839)			—
Operating lease liability, current		33,619			(33,619)			—			—			—
Liabilities held for sale		—			4,480,344			4,480,344			(4,480,344)			—
Total current liabilities		63,885,183			—			63,885,183			(63,885,183)			—
Total liabilities		$	63,885,183		$	—		$	63,885,183		$	(63,885,183)		$	—

STOCKHOLDERS’ EQUITY:
Accumulated deficit		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total stockholders’ equity attributable to DocGo Inc. and Subsidiaries		(38,525,805)			(2,921,958)			(41,447,763)			41,447,763			—
Noncontrolling interests		—			—			—			—			—
Total stockholders’ equity		$	(38,525,805)		$	(2,921,958)		$	(41,447,763)		$	41,447,763		$	—
Total liabilities and stockholders’ equity		$	25,359,378		$	(2,921,958)		$	22,437,420		$	(22,437,420)		$	—

Other (Expenses)/Income - Schedule of Other Income (Expense) (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Interest income (expense), net		$ 521,872	$ 98,276	$ 1,331,044	$ (37,330)
Gain on remeasurement of warrant liabilities		0	3,027,766	0	2,969,017
(Loss)/gain on initial equity method investments		(90,573)	89,810	(205,859)	6,469
Loss on disposal of fixed assets		(98,630)	0	(153,469)	0
Gain on remeasurement of finance leases	$ 1,400,000	0	1,388,273	0	1,388,273
ABC Litigation		1,000,000	0	1,000,000	0
Other (expenses)/income		(79,942)	(15,640)	(294,822)	(11,387)
Total other (expense) income		$ (587,389)	$ 4,619,765	$ 266,538	$ 4,337,816

Property and Equipment, net (Details) - Schedule of property and equipment, net - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	$ 33,492,886	$ 29,782,188
Less: Accumulated depreciation	(11,555,392)	(8,524,013)
Property and equipment, net	21,937,494	21,258,175
Transportation equipment
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	22,693,944	20,773,862
Medical equipment
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	6,445,051	5,177,520
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	3,152,504	2,686,065
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	636,304	579,658
Buildings
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	527,283	527,283
Land
Property, Plant and Equipment [Line Items]
Total Long-Lived Assets	$ 37,800	$ 37,800

Goodwill - Schedule of changes in the carrying value of goodwill (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Balance at December 31, 2022	$ 38,900,413
Goodwill acquired during the period	8,642,190	$ 35,299,136
CTA	278,237
Balance at June 30, 2023	$ 47,820,840	$ 38,900,413

- Definition

+ References + Details

Business Segment Information

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

Business Segment Information

Business Segment InformationThe Company conducts business in three operating segments, Transportation Services, Mobile Health Services and Corporate. 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, the Company’s Chief Executive Officer, in deciding how to allocate resources and assessing performance. Prior to 2023, the Company reported in two segments, because the Company’s entities have two main revenue streams. Beginning with the first quarter of 2023, the Company is now reporting in three operating segments, adding a Corporate segment to allow for analysis of shared services and personnel that support both the Transportation Services and Mobile Health Services segments. Previously, these costs had been allocated almost entirely to the Transportation Services segment. All of the Company’s revenues and costs of goods sold continue to be reported within the Transportation Services and Mobile Health Services segments. The Corporate segment contains operating expenses such as information technology costs, certain insurance costs and the compensation costs of senior and executive leadership. The segment reporting for the prior-year period has been adjusted to conform to the new methodology, for the purposes of allowing a clearer analysis of year-over-year performance. 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 and by operating income or loss performance.

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, Mobile Health Services and Corporate segments based primarily on results of operations.

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


	Transportation Services		Mobile Health Services		Corporate		Total
Three Months Ended June 30, 2023
Revenues	$	45,422,151	$	80,064,609	$	—	$	125,486,760

Income (loss) from operations	(537,625)		18,217,665		(16,104,086)		1,575,954

Total assets	121,884,046		142,049,757		126,352,242		390,286,045

Depreciation and amortization expense	1,940,635		1,201,771		688,655		3,831,061

Stock compensation	215,912		182,889		2,952,321		3,351,122

Long-lived assets	66,188,807		48,454,044		11,418,092		126,060,943

Capital expenditures	3,268,147		806,681		720,659		4,795,487

Three Months Ended June 30, 2022
Revenues	$	22,175,233	$	87,344,071	$	—	$	109,519,304

Income (loss) from operations	(5,398,799)		30,234,461		(17,377,905)		7,457,757

Total assets	67,477,663		55,936,426		208,441,299		331,855,388

Depreciation and amortization expense	1,124,521		217,389		695,861		2,037,771

Stock compensation	506,775		223,893		1,268,951		1,999,619

Long-lived assets	36,437,097		4,232,044		2,691,150		43,360,291

Capital expenditures	1,157,537		23,513,762		542,628		25,213,927


	Transportation Services		Mobile Health Services		Corporate		Total
Six Months Ended June 30, 2023
Revenues	$	85,478,096	$	153,011,367	$	—	$	238,489,463

Income (loss) from operations	433,522		31,159,245		(36,919,400)		(5,326,633)

Total assets	121,884,046		142,049,757		126,352,242		390,286,045

Depreciation and amortization expense	3,803,939		1,918,310		1,758,141.00		7,480,390

Stock compensation	475,605		299,822		11,025,711		11,801,138

Long-lived assets	66,188,807		48,454,044		11,418,092		126,060,943

Capital Expenditures	13,632,633		26,539,244		2,467,347		42,639,224

Six Months Ended June 30, 2022
Revenues	$	49,987,743	$	177,423,113	$	—	$	227,410,856

Income (loss) from operations	(7,879,188)		53,578,388		(28,146,878)		17,552,322

Total assets	67,477,663		55,936,426		208,441,299		331,855,388

Depreciation and amortization expense	2,439,121		430,645		1,369,026		4,238,792

Stock compensation	892,876		268,966		2,260,714		3,422,556

Long-lived assets	36,437,097		4,232,044		2,691,150		43,360,291

Capital Expenditures	2,100,320		23,605,840		1,220,515		26,926,675

Long-lived assets include property and equipment, goodwill, intangible assets, operating lease right-of-use assets and finance lease right-of-use assets.

Geographic Information

The table below shows long-lived assets by geographic location.


	June 30, 2023	June 30, 2022
Primary Geographical Markets
United States	106,605,989	41,246,102
United Kingdom	19,454,954	2,114,189
Total Long-Lived Assets	126,060,943	43,360,291

Revenues by geographic location are included in Note 2.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details