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REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |  |
SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS | For the three months and nine months ended September 30, 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 September 30, |  |  | Nine Months Ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Product revenue: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Appliance sales to VIPs |  | $ | 1,423 | (1) |  | $ | 1,909 | (1) |  | $ | 4,641 | (1) |  | $ | 5,846 | (1)
Center revenue |  |  | 43 |  |  |  | 105 |  |  |  | 142 |  |  |  | 511 |
Total product revenue |  |  | 1,466 |  |  |  | 2,014 |  |  |  | 4,783 |  |  |  | 6,357 |
Service revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
VIP |  |  | 980 |  |  |  | 1,553 |  |  |  | 3,184 |  |  |  | 3,603 | (2)
Billing intelligence services |  |  | 218 | (3) |  |  | 265 | (3) |  |  | 651 | (3) |  |  | 937 | (3)
Sleep testing services |  |  | 308 |  |  |  | 132 |  |  |  | 882 |  |  |  | 342 |
Myofunctional therapy services |  |  | 228 |  |  |  | 190 |  |  |  | 666 |  |  |  | 667 |
Sponsorship/seminar/other |  |  | 101 |  |  |  | 92 |  |  |  | 387 |  |  |  | 168 |
Total service revenue |  |  | 1,835 |  |  |  | 2,232 |  |  |  | 5,770 |  |  |  | 5,717 |
Total revenue |  | $ | 3,301 |  |  | $ | 4,246 |  |  | $ | 10,553 |  |  | $ | 12,074 |
(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 nine months ended September 30, 2022, includes a cumulative adjustment from prior years of approximately $0.4 million decrease.
(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 nine months ended September 30, 2022, includes a cumulative adjustment from prior years of approximately $0.1 million increase.
| For the years ended December 31, 2022 and 2021, 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
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Product revenue: |  |  |  |  |  |  |  |
Appliance sales to VIPs |  | $ | 7,820 |  |  | $ | 6,040 | (1)
Center revenue |  |  | 561 |  |  |  | 480 |
Total product revenue |  |  | 8,381 |  |  |  | 6,520 |
Service revenue |  |  |  |  |  |  |  |
VIP |  |  | 4,838 |  |  |  | 8,517 | (3)
Billing intelligence services |  |  | 1,170 |  |  |  | 905 | (2)
Management service revenue (includes MID) |  |  | 63 |  |  |  | 313 |
Myofunctional therapy services |  |  | 927 |  |  |  | 341 |
Sponsorship/seminar/other |  |  | 645 |  |  |  | 289 |
Total service revenue |  |  | 7,643 |  |  |  | 10,365 |
Total revenue |  | $ | 16,024 |  |  | $ | 16,885 |
(1) | 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) | Revenue from maintenance and 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 year ended December 31, 2022, includes a cumulative adjustment from prior years of approximately $0.1 million increase.
(3) | Revenue disclosed above for the year ended December 31, 2022, includes a cumulative adjustment from prior years of approximately $0.4 million decrease.
SCHEDULE OF CONTRACT LIABILITY | The key components of changes in contract liabilities for the three months and nine months ended September 30, 2023 and 2022 are as follows (in thousands): SCHEDULE OF CONTRACT LIABILITY
|  | September 30, |
|  | 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 |
New contracts, net of cancellations |  |  | 794 |  |  |  | 1,556 |
Revenue recognized |  |  | (1,068 | ) |  |  | (1,320 | )
Ending balance, June 30 |  | $ | 2,623 |  |  | $ | 2,397 |
New contracts, net of cancellations |  |  | 1,046 |  |  |  | 1,950 |
Revenue recognized |  |  | (1,056 | ) |  |  | (1,766 | )
Ending balance, September 30 |  | $ | 2,613 |  |  | $ | 2,581 |
| The key components of changes in contract liabilities for the years ended December 31, 2022 and 2021 are as follows (in thousands): SCHEDULE OF CONTRACT LIABILITY
|  | December 31 |
|  | 2022 |  |  | 2021 |
Beginning balance, January 1 |  | $ | 2,399 |  |  | $ | 2,938 |
New contracts, net of cancellations |  |  | 6,567 |  |  |  | 7,978 |
Revenue recognized |  |  | (5,928 | ) |  |  | (8,517 | )
Ending balance, December 31 |  | $ | 3,038 |  |  | $ | 2,399 |

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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 + Details
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- 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
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