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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2024
Accounting Policies [Abstract]  
Schedule of Breakdown of Product Net Sales
The following table provides a disaggregation of product net sales for the periods presented (in thousands):
Three months ended
September 30,
Nine months ended
September 30,
 2024202320242023
Net sales:    
Commercial$350 $498 $1,004 $1,261 
MMM products846 841 2,578 2,063 
Total net sales$1,196 $1,339 $3,582 $3,324 
Schedule of Accounts Receivable, Allowance for Credit Loss Below is the breakout of the Company’s contract assets for such periods:
September 30, 2024December 31, 2023January 01, 2023
Gross Accounts Receivable$757 $1,590 $471 
Less: Allowance for Credit Loss(12)(20)(28)
Net Accounts Receivable$745 $1,570 $443 
Activity related to our reserve for credit losses for the three and nine months ended September 30, 2024 and 2023 was as follows (in thousands):
Allowance for credit loss as of December 31, 2023$(20)
Reduction of reserve for credit losses as of March 31, 202411 
Allowance for credit loss as of March 31, 2024$(9)
Reduction of reserve for credit losses as of June, 30 2024— 
Allowance for credit loss as of June 30, 2024$(9)
Increase in reserve for credit losses as of September, 30 2024(3)
Allowance for credit loss as of September 30, 2024$(12)
Allowance for credit loss as of December 31, 2022$(26)
Cumulative effect of the implementation of ASC 326(2)
Allowance for credit loss as of January 1, 2023$(28)
Reserve for credit losses as of March 31, 2023(12)
Prior year reclassification of sales returns out of allowance for doubtful accounts(18)
Allowance for credit loss as of March 31, 2023$(58)
Reserve for credit losses as of June 30, 2023(3)
Prior year reclassification of sales returns out of allowance for doubtful accounts(18)
Allowance for credit loss as of June 30, 2023$(79)
Reserve for credit losses as of September 30, 202314 
Prior year reclassification of sales returns out of allowance for doubtful accounts(11)
Allowance for credit loss as of September 30, 2023$(76)
Schedule of Basic and Diluted Income (Loss) Per Share
The following table presents a reconciliation of basic and diluted loss per share computations (in thousands):
Three months ended
September 30,
Nine months ended
September 30,
 2024202320242023
Numerator:  
Net loss$(316)$(944)$(1,288)$(3,444)
  
Denominator:
Basic and diluted weighted average shares of common stock outstanding 5,261 3,514 4,840 2,868 
Schedule of Warranty Activity
The following table summarizes warranty activity for the periods presented (in thousands):
Three months ended
September 30,
Nine months ended
September 30,
2024202320242023
Balance at beginning of period$117 $146 $150 $183 
Warranty accruals for current period sales
Adjustments to existing warranty reserves— — (35)(39)
Accrued warranty reserve at end of period$118 $147 $118 $147