Note 9 - Property and Equipment

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment Disclosure [Text Block]

NOTE 9 PROPERTY AND EQUIPMENT

Property and equipment at September 30, 2024 and December 31, 2023 are comprised as follows:

(in thousands)	September 30, 2024
	Cost		Accumulated Depreciation		Carrying Value
Leasehold improvements	$	581	$	318	$	263
Furniture and equipment		247		224		23
Computer hardware		1,559		813		746
Medical equipment		708		216		492
Vehicles		67		—		67
Total	$	3,162	$	1,571	$	1,591

(in thousands)	December 31, 2023
	Cost		Accumulated Depreciation		Carrying Value
Leasehold improvements		585		225		360
Furniture and equipment		287		250		37
Computer hardware		1,080		660		420
Medical equipment		1,056		23		1,033
Total	$	3,008	$	1,158	$	1,850

For the three months ended September 30, 2024 and September 30, 2023, depreciation expense related to medical equipment of $0.1 million and zero, respectively ( $0.1 million and zero for the nine months ended September 30, 2024 and September 30, 2023, respectively), is included in cost of services sold in the unaudited consolidated statements of operations. For the three months ended September 30, 2024 and September 30, 2023, depreciation expense on all other property and equipment of $0.1 million and $0.1 million, respectively ( $0.4 million and $0.2 million for the nine months ended September 30, 2024 and September 30, 2023, respectively), is included in general and administrative expenses in the unaudited consolidated statements of operations.

As discussed in Note 5, " Acquisitions and Discontinued Operations," during the second quarter of 2024, the Company recorded a measurement period adjustment related to acquisition of DDI that decreased property and equipment, specifically medical equipment, by $0.4 million.