Contract Liabilities

6 Months Ended

Jun. 30, 2024

Contract Liabilities [Abstract]

CONTRACT LIABILITIES

NOTE 10 – CONTRACT LIABILITIES

Amounts related to contract liabilities as of June 30, 2024 and December 31, 2023 were as follows:

	June 30,		December 31,
	2024		2023
Patient services paid but not provided - NCFM	$	144,966	$	95,334
Patient services paid but not provided - BTG		88,256		100,857
Patient services paid but not provided - NWC		50,029		75,438
Unshipped products - MOD		962		145
	$	284,213	$	271,774

Contract liabilities relate to (i) NCFM annual access contracts, including Medical Membership, Concierge Service and Optimal Health 365 Access Plan contracts pursuant to which patients prepay for access to services to be provided at the patient’s request over a period of time, (ii) BTG contracts pursuant to which patients prepay for access to a fixed number of visits used at the patients’ discretion, (iii) NWC annual administration fees, and (iv) MOD sold but unshipped products.