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v3.22.2.2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2020 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2021
Net income (loss) | $ (7,281,673) | $ (14,353,375) | $ (33,600,309) | $ (42,786,458) |  |  |  |
Development costs | $ 821,636 | 128,134 | $ 1,951,039 | 561,793 |  |  |  |
Subscription price per share | $ 1.95 |  | $ 1.95 |  |  |  |  |
Contract with customer, liability, current | $ 2,400,000 |  | $ 2,400,000 |  |  |  |  | $ 1,500,000
Sales returns and allowances | 344,000 |  | 344,000 |  |  |  |  | 477,000
Inventory reserve | 44,000 |  | 44,000 |  |  | $ 44,321 |  | 57,481
Deposits assets, current | 108,051 |  | 108,051 |  |  |  |  | 203,556
Purchase obligation | 582,000 |  | 582,000 |  |  |  |  | 511,000
Capitalized software costs | 10,300,000 |  | 10,300,000 |  |  |  |  | 3,600,000
Goodwill | 5,654,665 |  | 5,654,665 |  |  |  | $ 8,400,000 |
Good will impairment loss |  |  | 2,735,000 |  |  |  |  |
Proceeds from aggregate loan received |  |  |  | 15,000,000 |  |  |  |
Principal of paycheck protection loans forgiven |  |  | 63,400 | 184,914 |  |  |  |
Notes payable, current |  |  |  |  |  |  |  | 63,400
Paycheck Protection Program Loan [Member] |  |  |  |  |  |  |  |
Proceeds from aggregate loan received |  |  |  |  | $ 249,000 |  |  |
Interest rate on loan |  |  |  |  | 1.00% |  |  |
Principal of paycheck protection loans forgiven |  |  | $ 63,400 | 184,914 |  |  |  |
Notes payable, current |  |  |  |  |  |  |  | $ 63,400
Minimum [Member] |  |  |  |  |  |  |  |
Percentage of interest-bearing domestic deposits | 10.00% |  | 10.00% |  |  |  |  |
Maximum [Member] |  |  |  |  |  |  |  |
Percentage of interest-bearing domestic deposits | 33.00% |  | 33.00% |  |  |  |  |
Software Revenue [Member] |  |  |  |  |  |  |  |
Customer discounts and allowance | $ 710,000 | 377,000 | $ 1,700,000 | 1,600,000 |  |  |  |
Telehealth [Member] |  |  |  |  |  |  |  |
Customer discounts and allowance | 1,100,000 | 871,000 | 4,200,000 | 3,500,000 |  |  |  |
Other operating expense [Member] |  |  |  |  |  |  |  |
Development costs |  | $ 3,026 |  | $ 126,437 |  |  |  |
LifeMD PC [Member] |  |  |  |  |  |  |  |
Revenues | 124,000 |  | 124,000 |  |  |  |  |
Net income (loss) | $ 1,000,000.0 |  | $ 3,900,000 |  |  |  |  |
Work Simpli Software Llc [Member] |  |  |  |  |  |  |  |
Percentage of ownership equity interest | 73.64% |  | 73.64% |  |  |  |  | 85.60%
Work Simpli Software Llc [Member] |  |  |  |  |  |  |  |
Non-controlling interest rate |  |  |  |  |  |  |  | 34.60%

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