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Note 11 - Related Party Transactions | 12 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
Related Party Transactions Disclosure [Text Block] | NOTE 11 – RELATED PARTY TRANSACTIONS The Company’s Gamma Knife business is operated through its 81% indirect interest in its GKF subsidiary. The remaining 19% of GKF is owned by a wholly owned U.S. subsidiary of Elekta, which is the manufacturer of the Gamma Knife. Since the Company purchases its Gamma Knife units from Elekta, there are significant related party transactions with Elekta such as equipment purchases, commitments to purchase and service equipment, and costs to maintain the equipment. The following summarizes related party activity for the years ended December 31, 2022 and 2021:
|  | December 31, |
|  | 2022 |  |  | 2021 |
Equipment purchases and de-install costs |  | $ | 1,844,000 |  |  | $ | 1,906,000 |
Costs incurred to maintain equipment |  |  | 1,094,000 |  |  |  | 759,000 |
Total related party transactions |  | $ | 2,938,000 |  |  | $ | 2,665,000 |
The Company also had related party commitments to purchase one Icon, install four Icon upgrades, purchase two Gamma Plan workstations, purchase two LINACs, and service the related equipment of $17,407,000 as of December 31, 2022. Related party liabilities on the consolidated balance sheets consist of the following as of December 31, 2022 and 2021:
|  | December 31, |
|  | 2022 |  |  | 2021 |
Accounts payable and other accrued liabilities |  | $ | 497,000 |  |  | $ | 1,992,000 |

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