REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS

For the years ended December 31, 2023 and 2022, the components of revenue from contracts with customers and the related timing of revenue recognition is set forth in the table below (in thousands):

	2023			2022
Product revenue:
Appliance sales to VIPs	$	6,081	(1)	$	7,820	(1)
Center revenue		189			561
Total product revenue		6,270			8,381
Service revenue
VIP		3,922			4,838	(2)
Billing intelligence services		887	(3)		1,170	(3)
Sleep testing services		1,185			594
Myofunctional therapy services		861			927
Sponsorship/seminar/other		676			114
Total service revenue		7,531			7,643
Total revenue	$	13,801		$	16,024

(1)	Appliance revenue from the sale of products is typically fixed at inception of the contract and is recognized at the point in time when shipment of the related products occurs.
(2)	VIP revenue disclosed above for the year ended December 31, 2022, includes a cumulative adjustment from prior years of approximately $0.4 million decrease.
(3)	BIS revenue from subscription contracts is typically fixed at inception of the contract and is recognized ratably over time as the services are performed and the performance obligations completed. Revenue disclosed above for year ended December 31, 2022, includes a cumulative adjustment from prior years of approximately $0.1 million increase.

SCHEDULE OF CONTRACT LIABILITY

The key components of changes in contract liabilities for the years ended December 31, 2023 and 2022 are as follows (in thousands):

	2023			2022
Beginning balance, January 1	$	3,038		$	2,399
New contracts, net of cancellations		3,730			6,567
Revenue recognized		(4,341	)		(5,928	)
Ending balance, December 31	$	2,427		$	3,038