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Significant Balance Sheet Components | 12 Months Ended
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Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Significant Balance Sheet Components | NOTE 4—Significant Balance Sheet Components Inventory consisted of the following: Schedule of Inventory
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Devices—for resale |  | $ | 5,324 |  |  | $ | 3,473 |
Raw materials |  |  | 751 |  |  |  | 14 |
Accessories |  |  | 442 |  |  |  | 423 |
Inventory, Net |  | $ | 6,517 |  |  | $ | 3,910 |
The Company purchases raw materials in bulk to obtain a lower price. The raw materials are resold to third-party manufacturers at the Company’s cost. Distributor returns allowance The Company records reductions to revenue related to future distributor product returns based on the Company’s expectation. The Company had inventory related to distributor product returns totaling approximately $4 and $4, respectively, as of December 31, 2023 and 2022. Prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deposits for manufacturing inventory |  | $ | 197 |  |  | $ | — |
Prepaid taxes |  |  | 361 |  |  |  | 433 |
Refundable value added taxes |  |  | — |  |  |  | 45 |
Prepaid licenses and royalties |  |  | 125 |  |  |  | 366 |
Director and officer insurance |  |  | 272 |  |  |  | 250 |
Prepaid parts (direct buy) |  |  | 77 |  |  |  | 193 |
Prepaid consulting services |  |  | 110 |  |  |  | — |
Other |  |  | 466 |  |  |  | 520 |
Prepaid expenses and other current assets |  | $ | 1,608 |  |  | $ | 1,807 |
Property and equipment consisted of the following: Schedule of Property and Equipment
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Computer equipment |  | $ | 156 |  |  | $ | 412 |
Software |  |  | 27 |  |  |  | — |
Software [Member] |  |  | 27 |  |  |  | — |
Furniture, fixtures, and office equipment |  |  | 353 |  |  |  | 175 |
Property and equipment, gross |  |  | 536 |  |  |  | 587 |
Less: accumulated depreciation and amortization |  |  | (465 | ) |  |  | (419 | )
Property and equipment, net |  | $ | 71 |  |  | $ | 168 |
Depreciation and amortization expense of property and equipment for the years ended December 31, 2023 and 2022, was $47 and $244, respectively. During 2022, the Company retired or disposed of computer equipment, software, and leasehold improvements with a cost of $4,751 and accumulated depreciation of $4,621 as the Company stopped manufacturing in 2022 and two U.S. leases were terminated. The Company recorded a loss on the disposal of assets of $130 on these disposals that is included in Other Expense, Net, in the Consolidated Statements of Operations. Contract fulfillment assets are capitalized costs to test and obtain certification for cell phones and data devices with specific carriers. These costs are amortized over the estimated life of the device, which is four years. Contract fulfillment assets for the years ended December 31, 2023 and 2022 are $9,232 and $6,848 respectively. Amortization of contract fulfillment assets for the years ended December 31, 2023 and 2022 was $2,159 and $1,733, respectively. Other assets consisted of the following: Schedule of Other Assets
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Advances to third-party manufacturer |  | $ | 2,000 |  |  | $ | 2,000 |
Director and officer insurance |  |  | 408 |  |  |  | 525 |
Deposits |  |  | 325 |  |  |  | 311 |
Other |  |  | 165 |  |  |  | 136 |
Total Other Assets |  | $ | 2,898 |  |  | $ | 2,972 |
Accrued liabilities consisted of the following: Schedule of Accrued Expenses
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Customer allowances |  | $ | 8,148 |  |  | $ | 4,130 |
Employee-related liabilities |  |  | 1,755 |  |  |  | 1,365 |
Warranties |  |  | 518 |  |  |  | 636 |
Accrual for goods received not invoiced |  |  | 325 |  |  |  | 301 |
Contractual obligations |  |  | 59 |  |  |  | 1,107 |
Royalties |  |  | 327 |  |  |  | 256 |
Contract fulfillment costs |  |  | 568 |  |  |  | 1,469 |
Credits due to customers |  |  | 122 |  |  |  | 961 |
Returns allowance |  |  | 6 |  |  |  | 6 |
Legal |  |  | 168 |  |  |  | 296 |
Other |  |  | 237 |  |  |  | 165 |
Accrued liabilities |  | $ | 12,233 |  |  | $ | 10,692 |
The table below sets forth the activity in the warranty liability, which is included in Accrued Liabilities on the Consolidated Balance Sheets: Schedule of Warrant Liability Included in Accrued Expenses on Consolidated Balance Sheet
|  | 2023 |  |  | 2022 |
Beginning Balance, January 1 |  | $ | 636 |  |  | $ | 836 |
Additions |  |  | 1,057 |  |  |  | 1,493 |
Cost of warranty claims |  |  | (1,175 | ) |  |  | (1,693 | )
Ending Balance, December 31 |  | $ | 518 |  |  | $ | 636 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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