XML 62 R23.htm IDEA: XBRL DOCUMENT
v3.24.3

INTANGIBLE ASSETS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Changes in Carrying Amount of Intangible Assets, Net | The changes in the carrying amount of intangible assets, net for the nine months ended September 30, 2024 were as follows:
Net balance at December 31, 2023 | $ | 575 |
Addition: Capitalized software costs | 1,832 |
Deduction: Amortization expense | (136) |
Net balance at September 30, 2024 | $ | 2,271 |
Schedule of Components of Intangible Assets | The following tables set forth the components of intangible assets as of September 30, 2024 and December 31, 2023:
|  |  | As of September 30, 2024
| Estimated Useful Life |  | Adjusted Carrying Amount |  | Accumulated Amortization |  | Net
Patents and copyrights | 2-17 years |  | $ | 375 |  |  | $ | (319) |  |  | $ | 56 |
Developed technology | 5 years |  | 400 |  |  | (367) |  |  | 33 |
Software development | 5 years |  | $ | 2,239 |  |  | $ | (57) |  |  | $ | 2,182 |
|  |  | $ | 3,014 |  |  | $ | (743) |  |  | $ | 2,271 |
The Company has capitalized $1,833 in software development costs as of September 30, 2024.
|  |  | As of December 31, 2023
| Estimated Useful Life |  | Adjusted Carrying Amount |  | Accumulated Amortization |  | Net
Patents and copyrights | 2-17 years |  | $ | 375 |  |  | $ | (300) |  |  | $ | 75 |
Developed technology | 5 years |  | 400 |  |  | (307) |  |  | 93 |
Software development | 5 years |  | $ | 407 |  |  | $ | — |  |  | 407 |
|  |  | $ | 1,182 |  |  | $ | (607) |  |  | $ | 575 |
Schedule of Amortization Expense of Intangible Assets | The following summarizes amortization of intangible assets included in the accompanying statements of operations:
| Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Cost of revenues | $ | 24 |  |  | $ | 24 |  |  | $ | 71 |  |  | $ | 71 |
Selling, general and administrative | $ | 3 |  |  | $ | 3 |  |  | $ | 8 |  |  | $ | 8 |
Research and development | $ | 57 |  |  | $ | — |  |  | $ | 57 |  |  | $ | — |
| $ | 84 |  |  | $ | 27 |  |  | $ | 136 |  |  | $ | 79 |

X
- Definition Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration