PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 4 - PROPERTY AND EQUIPMENT, NET

As of December 31, 2023 and 2022, property and equipment consist of the following (in thousands):

	2023			2022
Furniture and equipment	$	1,321		$	1,265
Leasehold improvements		2,479			2,479
Construction in progress		1,435			948
Molds		405			143
Gross property and equipment		5,640			4,835
Less accumulated depreciation		(2,326	)		(1,753	)
Net Property and equipment	$	3,314		$	3,082

Leasehold improvements relate to the Vivos Institute (the Company’s 15,000 square foot facility where the Company provides advanced post-graduate education and certification to dentists, dental teams, and other healthcare professionals in a live and hands-on setting) and the two Company-owned dental centers in Colorado. Total depreciation and amortization expense was $0.7 and $0.6 million for the years ended December 31, 2023 and 2022, respectively.