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REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

SCHEDULE OF REVENUE DISAGGREGATED BY REVENUE SOURCE

The following table presents the Company’s revenues disaggregated by revenue source for the three -and nine-months ended September 30, 2022 and 2023:

SCHEDULE OF REVENUE DISAGGREGATED BY REVENUE SOURCE

		Three Months Ended September 30,								Nine Months Ended September 30,
		2022				2023				2022				2023
Products		$	14,021			$	13,147			$	43,231			$	36,563
Services			20,267				21,048				58,812				62,521
		$	34,288			$	34,195			$	102,043			$	99,084

SCHEDULE OF CONTRACT ASSETS AND CONTRACT LIABILITIES FROM CONTRACTS WITH CUSTOMERS

The balances of contract assets and contract liabilities from contracts with customers are as follows as of December 31, 2022 and September 30, 2023:

SCHEDULE OF CONTRACT ASSETS AND CONTRACT LIABILITIES FROM CONTRACTS WITH CUSTOMERS

		December 31, 2022				September 30, 2023
						(Unaudited)
Assets:
Deferred contract cost		$	2,740			$	2,591
Deferred cost		$	762			$	191
Liabilities
Deferred revenue – services (1)		$	9,815			$	10,664
Deferred revenue – products (1)			938				241
Deferred revenue			10,753				10,905
Less: Deferred revenue and contract liabilities – current portion			(6,363	)			(6,101	)
Deferred revenue and contract liabilities – less current portion		$	4,390			$	4,804

(1) The Company records deferred revenues when cash payments are received or due in advance of the Company’s performance. For the three-month periods ended September 30, 2022 and 2023, the Company recognized revenue of $1,457 and $1,407, respectively, which was included in the deferred revenue balance at the beginning of each reporting period. For the nine-month periods ended September 30, 2022 and 2023, the Company recognized revenue of $5,349 and $5,413, respectively, which was included in the deferred revenue balance at the beginning of each reporting period. The Company expects to recognize as revenue these deferred revenue balances before the year 2028, when the services are performed and, therefore, satisfies its performance obligation to the customers.

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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- References

No definition available.

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