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GOODWILL AND INTANGIBLE ASSETS | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |  |
GOODWILL AND INTANGIBLE ASSETS | NOTE 5 - GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill of $2.8 million as of September 30, 2023 and December 31, 2022 consist of the following acquisitions (in thousands): SCHEDULE OF GOODWILL
Acquisitions |  | September 30, 2023 |  |  | December 31, 2022 |
BioModeling |  | $ | 2,619 |  |  | $ | 2,619 |
Empowered Dental |  |  | 52 |  |  |  | 52 |
Lyon Dental |  |  | 172 |  |  |  | 172 |
Total goodwill |  | $ | 2,843 |  |  | $ | 2,843 |
Intangible Assets As of September 30, 2023 and December 31, 2022, identifiable intangible assets were as follows (in thousands): SCHEDULE OF IDENTIFIABLE INTANGIBLES
|  | September 30, 2023 |  |  | December 31, 2022 |
Patents and developed technology |  | $ | 2,302 |  |  | $ | 2,136 |
Trade name |  |  | 330 |  |  |  | 330 |
Other |  |  | 27 |  |  |  | 27 |
Total intangible assets |  |  | 2,659 |  |  |  | 2,493 |
Less accumulated amortization |  |  | (2,226 | ) |  |  | (2,191 | )
Net intangible assets |  | $ | 433 |  |  | $ | 302 |
Amortization expense of identifiable intangible assets was less than $0.1 million for the three months and nine months ended September 30, 2023 and 2022. The estimated future amortization of identifiable intangible assets is as follows (in thousands): SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF IDENTIFIABLE INTANGIBLE ASSETS
Nine Months Ending September 30, |  |  |
2023 (remaining three months) |  |  | 12 |
2024 |  |  | 50 |
2025 |  |  | 50 |
2026 |  |  | 35 |
2027 |  |  | 29 |
Thereafter |  |  | 257 |
Total |  | $ | 433 |
| NOTE 5 - GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill of $2.8 million as of December 31, 2022 and 2021 consist of the following acquisitions (in thousands): SCHEDULE OF GOODWILL
|  | December 31, |
Acquisitions |  | 2022 |  |  | 2021 |
BioModeling |  | $ | 2,619 |  |  | $ | 2,619 |
Empowered Dental |  |  | 52 |  |  |  | 52 |
Lyon Dental |  |  | 172 |  |  |  | 172 |
Total goodwill |  | $ | 2,843 |  |  | $ | 2,843 |
As described in Note 1 above, on August 16, 2016, BioModeling entered into the SEA with First Vivos and Vivos. The transaction was accounted for as a reverse acquisition and recapitalization, with BioModeling as the acquirer for financial reporting and accounting purposes. As a result of the transaction, we identified intangible assets of $2.1 million and goodwill (including the acquired workforce) of $2.6 million was recorded in accounting for the reverse acquisition. In November 2018, the Company entered into an asset purchase agreement with Empowered Dental Lab, LLC, a Utah limited liability company (“Empowered Dental”), under which the Company agreed to purchase certain inventory and assets from Empowered Dental in exchange for total consideration of $75,000. As a result of the transaction, goodwill of $52,000 was recognized in accounting for this transaction as a business combination. On April 14, 2021, the Company acquired certain assets of Lyon Dental. The business acquisition allowed the Company to expand and enhance its current medical billing practice services under the name AireO2, which services are provided through the Company’s BIS offering. The consideration transferred includes $0.2 million in cash and a warrant to purchase 1,000 shares of Common Stock at a price of $222.50 per share fair valued using a Black-Scholes Model as of April 14, 2021 for a total of $0.2 million, when combined the total consideration exchanged is $0.4 million, the excess of the consideration transferred over the fair value of the acquired assets was allocated to goodwill. Intangible Assets As of December 31, 2022 and 2021, identifiable intangible assets were as follows (in thousands): SCHEDULE OF IDENTIFIABLE INTANGIBLES
|  | 2022 |  |  | 2021 |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Patents and developed technology |  | $ | 2,136 |  |  | $ | 2,136 |
Trade name |  |  | 330 |  |  |  | 330 |
Other |  |  | 27 |  |  |  | 27 |
Total intangible assets |  |  | 2,493 |  |  |  | 2,493 |
Less accumulated amortization |  |  | (2,191 | ) |  |  | (2,152 | )
Net intangible assets |  | $ | 302 |  |  | $ | 341 |
Amortization expense of identifiable intangible assets was less than $0.1 million and $0.3 million for the years ended December 31, 2022 and 2021, respectively. The estimated future amortization of identifiable intangible assets is as follows (in thousands): SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF IDENTIFIABLE INTANGIBLE ASSETS
As of December 31, |  |  |
2023 |  |  | 39 |
2024 |  |  | 39 |
2025 |  |  | 39 |
2026 |  |  | 23 |
2027 |  |  | 18 |
Thereafter |  |  | 144 |
Total |  | $ | 302 |

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