4. DISCONTINUED OPERATIONS

Liabilities classified as discontinued operations as of both September 30, 2023 and December 31, 2022 consists of accrued expenses of which $766 of liabilities related to the former commercial services business unit.

The table below presents the significant components of its former Pharma Solutions business unit’s results included within loss from discontinued operations, net of tax in the condensed consolidated statements of operations for the three- and nine months ended September 30, 2023 and 2022.

 SCHEDULE OF COMPONENTS OF ASSETS AND LIABILITIES AND REVENUE CLASSIFIED AS DISCONTINUED OPERATIONS

Cash used from discontinued operations, operating activities, for the nine months ended September 30, 2022, was approximately $2.8 million. There was cash provided by discontinued operations, investing activities, for the nine months ended September 30, 2022 of $7.3 million which pertained to the net proceeds received from the Pharma Solutions sale. Cash used from discontinued operations, operating activities, was $20,000, and provided by investing activities was $0.4 million for the nine months ended September 30, 2023. Depreciation and amortization expense within discontinued operations for the three and nine-months ended September 30, 2022 was $0.3 million and $1.1 million, respectively. There was no depreciation and amortization expense for the three or nine months ended September 30, 2023 in discontinued operations.