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SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) $ in Thousands, € in Millions |  | 1 Months Ended | 3 Months Ended | 9 Months Ended
--- | --- | --- | --- | ---
Jan. 31, 2023 USD ($) | Jan. 31, 2023 EUR (€) | Jan. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Sep. 30, 2023 USD ($) | Sep. 30, 2022 USD ($) | Sep. 30, 2023 USD ($) | Sep. 30, 2022 USD ($)
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |
Cash in escrow |  |  |  |  |  |  |  | $ 3,263 |  |
Bargain purchase gain(1) |  |  |  |  |  |  |  | (1,706) |  |
Ibeo Automotive Systems Gmbh [Member] |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |
Cash paid at closing | [1] |  |  |  |  |  |  | 8,245 |  |
Cash in escrow |  | $ 3,300 | € 3.0 |  |  |  |  | 3,263 | [2] |
Holdback amount |  | 2,900 | 2.7 |  |  |  |  | 2,928 | [3] |
Advances to Ibeo |  | 7,100 | 6.6 | $ 3,000 | $ 4,100 |  |  | 7,120 | [4] |
Total purchase consideration |  | $ 21,600 | € 19.9 |  |  |  |  | 21,556 |  |
Inventory |  |  |  |  |  | 1,197 |  | 1,197 |  |
Other current assets |  |  |  |  |  | 703 |  | 703 |  |
Operating lease right-of-use asset |  |  |  |  |  | 234 |  | 234 |  |
Property and equipment, net |  |  |  |  |  | 5,330 |  | 5,330 |  |
Contract liabilities |  |  |  |  |  | (1,178) |  | (1,178) |  |
Operating lease liabilities |  |  |  |  |  | (234) |  | (234) |  |
Deferred tax liabilities |  |  |  |  |  | (803) |  | (803) |  |
Total identifiable net assets |  |  |  |  |  | 23,262 |  | 23,262 |  |
Bargain purchase gain(1) | [5] |  |  |  |  |  |  | (1,706) |  |
Ibeo Automotive Systems Gmbh [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |
Order backlog |  |  |  |  |  | 17,987 |  | $ 17,987 |  |
Order backlog weighted average useful life |  |  |  |  |  |  |  | 13 years |  |
Ibeo Automotive Systems Gmbh [Member] | Order Backlog [Member] |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |
Order backlog |  |  |  |  |  | $ 26 |  | $ 26 |  |
Order backlog weighted average useful life |  |  |  |  |  |  |  | 1 year |  |
[1] | Represents $7.6 million in cash paid at closing and $0.7 million in cash paid shortly after close.
[2] | Recorded as restricted cash and accrued liability to Ibeo in our condensed consolidated balance sheet. Pursuant to the terms of the Asset Purchase Agreement, $3.3 million will be withheld from the Purchase Price and held in escrow for a maximum period of 13 months post-Closing as partial security for potential claims arising out of or in connection with the Asset Purchase Agreement.
[3] | Recorded in accrued liability to Ibeo in our condensed consolidated balance sheet. Payment of this amount is pending review of holdback from the sellers.
[4] | Represents $4.1 million and $3.0 million in cash advanced to Ibeo in December 2022 and January 2023, respectively.
[5] | The bargain purchase gain represents the excess of the fair value of the underlying net assets acquired and liabilities assumed over the purchase consideration and is included in bargain purchase gain in the Condensed Consolidated Statement of Operations. The bargain purchase gain was attributable to the negotiation process with Ibeo during its insolvency proceedings resulting in cash consideration paid being less than the fair value of the net assets.

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