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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

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

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- References

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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

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