SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of contract liabilities

	September 30, 2022		December 31, 2021
Customer deposits for commercial products	$	388	$	293

Summary of changes in contract liabilities

Balance at December 31, 2020	$	994
Additions		435
Customer deposits returned		(713	)
Transfers to revenue		(208	)
Contract liabilities held for sale		(215	)
Balance at December 31, 2021		293
Additions		26
Customer deposits returned		(45	)
Transfers to revenue		(84	)
Contract liabilities held for sale but not assumed		198
Balance at September 30, 2022	$	388

Summary of fair value measurements of assets and liabilities

	Total		Level 1		Level 2		Level 3
Fair value of contingent stock consideration	$	917	$	-	$	-	$	917
Fair value of Series A Note	$	3,136	$	-	$	-	$	3,136
Fair value of Series B Note	$	6,848	$	-	$	-	$	6,848

	Total		Level 1		Level 2		Level 3
Fair value of contingent stock consideration	$	1,430	$	-	$	-	$	1,430
Fair value of Series A Note	$	3,075	$	-	$	-	$	3,075
Fair value of Series B Note	$	6,857	$	-	$	-	$	6,857

Schedule of asets and liabilities measured at fair value

Fair value at December 31, 2021	$	9,932
Change in fair value of Series A Note		61
Change in fair value of Series B Note		657
Conversion of Series B Note		(666	)
Fair value of Series A and B Notes at September 30, 2022	$	9,984

Schedule of financial instruments

Date of valuation	September 30, 2022			December 31,  2021
Stock price	$	0.26		$	0.36
Conversion price	$	1.32		$	1.32
Term (in years) – Series A Note		0.08			0.83
Term (in years) – Series B Note		0.08			0.13
Volatility – Series A Note		70	%		85	%
Volatility – Series B Note		70	%		65	%
Risk-free interest rate – Series A Note		2.75	%		0.32	%
Risk-free interest rate – Series B Note		2.75	%		0.06	%
Interest rate		18	%		18	%

Schedule of basic and diluted loss per share

	For the Three Months Ended						For the Nine Months Ended
(Dollars in thousands)	September 30, 2022			September 30, 2021			September 30, 2022			September 30, 2021
Loss from continuing operations	$	(2,909	)	$	(3,307	)	$	(11,396	)	$	(6,152	)
Loss from disposal group		(684	)		(1,036	)		(6,967	)		(2,683	)
Net loss	$	(3,593	)	$	(4,343	)	$	(18,363	)	$	(8,835	)
Weighted average outstanding shares of common stock		70,686,677			62,174,822			69,808,785			49,294,190
Common stock and common stock equivalents		70,686,677			62,174,822			69,808,785			49,294,190
Basic and diluted loss per share:
Continuing operations	$	(0.04	)	$	(0.05	)	$	(0.16	)	$	(0.12	)
Disposal group	$	(0.01	)	$	(0.02	)	$	(0.10	)	$	(0.05	)

Schedule of asets and liabilities measured at fair value

	Nine months ended September 30,
	2022		2021
Vested stock options from the Company’s 2017 Equity Incentive Plan		3,173,469		3,845,124
Warrants		615,530		1,565,447
Shares to be issued upon conversion of convertible payable		115,047		115,047
Total		3,904,046		5,525,618