XML 35 R25.htm IDEA: XBRL DOCUMENT v3.23.1

REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS

For the three months ended March 31, 2023 and 2022, the components of revenue from contracts with customers and the related timing of revenue recognition is set forth in the table below (in thousands):

 SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS

		Three Months Ended March 31,
		2023				2022
Product revenue:
Appliance sales to VIPs		$	1,698	(1)		$	1,863	(1)
Center revenue			74				186
Total product revenue			1,772				2,049
Service revenue
VIP			1,294	(2)			914	(2)
Billing intelligence services			214	(3)			396	(3)
Management service revenue (includes MID)			27				24
Myofunctional therapy services			217				220
Sponsorship/seminar/other			333				41
Total service revenue			2,085				1,595
Total revenue		$	3,857			$	3,644

(1)	Appliance revenue from the sale of products is typically fixed at inception of the contract and is recognized at the point in time when shipment of the related products occurs.
(2)	VIP revenue disclosed above for the three months ended March 31, 2022, includes a cumulative adjustment from prior years of approximately $0.4 million decrease, and sales for the three months ended March 31, 2023 of approximately $1.3 million.
(3)	BIS revenue from subscription contracts is typically fixed at inception of the contract and is recognized ratably over time as the services are performed and the performance obligations completed. Revenue disclosed above for three months ended March 31, 2022, includes a cumulative adjustment from prior years of approximately $0.1 million increase, and sales for the three months ended March 31, 2023 of approximately $0.2 million.

SCHEDULE OF CONTRACT LIABILITY

The key components of changes in contract liabilities for the three months ended March 31, 2023 and 2022 are as follows (in thousands):

 SCHEDULE OF CONTRACT LIABILITY

		March 31,
		2023				2022
Beginning balance, January 1		$	3,038			$	2,399
New contracts, net of cancellations			1,255				1,183
Revenue recognized			(1,396	)			(1,421	)
Ending balance, March 31		$	2,897			$	2,161

X

- 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

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

+ Details

Name:	us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration