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PROPERTY AND EQUIPMENT, NET | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Property, Plant and Equipment [Abstract] |  |
PROPERTY AND EQUIPMENT, NET | NOTE 4 - PROPERTY AND EQUIPMENT, NET As of September 30, 2023 and December 31, 2022, property and equipment consist of the following (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT
|  | September 30, 2023 |  |  | December 31, 2022 |
Furniture and equipment |  | $ | 1,321 |  |  | $ | 1,265 |
Leasehold improvements |  |  | 2,479 |  |  |  | 2,479 |
Construction in progress |  |  | 1,268 |  |  |  | 948 |
Molds |  |  | 405 |  |  |  | 143 |
Gross property and equipment |  |  | 5,473 |  |  |  | 4,835 |
Less accumulated depreciation |  |  | (2,190 | ) |  |  | (1,753 | )
Net Property and equipment |  | $ | 3,283 |  |  | $ | 3,082 |
Leasehold improvements relate to the Vivos Institute (the Company’s 15,000 square foot facility where the Company provides advanced post-graduate education and certification to dentists, dental teams, and other healthcare professionals in a live and hands-on setting) and the two Company-owned dental centers in Colorado. Total depreciation and amortization expense was $0.2 million for the three months ended September 30, 2023 and 2022, respectively, and $0.5 million and $0.3 million for the nine months ended September 30, 2023 and 2022, respectively. | NOTE 4 - PROPERTY AND EQUIPMENT, NET As of December 31, 2022 and 2021, property and equipment consist of the following (in thousands): SCHEDULE OF PROPERTY AND EQUIPMENT
|  | 2022 |  |  | 2021 |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Furniture and equipment |  | $ | 1,265 |  |  | $ | 1,394 |
Leasehold improvements |  |  | 2,479 |  |  |  | 2,387 |
Construction in progress |  |  | 948 |  |  |  | 212 |
Molds |  |  | 143 |  |  |  | 75 |
Gross property and equipment |  |  | 4,835 |  |  |  | 4,068 |
Less accumulated depreciation |  |  | (1,753 | ) |  |  | (1,243 | )
Net Property and equipment |  | $ | 3,082 |  |  | $ | 2,825 |
Leasehold improvements relate to the Vivos Institute (the Company’s 15,000 square foot facility where the Company provides advanced post-graduate education and certification to dentists, dental teams, and other healthcare professionals in a live and hands-on setting) and the two Company-owned dental centers in Colorado. Total depreciation and amortization expense was $0.6 million and $0.4 million for the years ended December 31, 2022 and 2021, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7 + Details
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