Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	$ 13,690,000	$ 12,335,000
Restricted cash	118,000	118,000
Accounts receivable, net of allowance for credit losses of $100,000 At December 31, 2023 and December 31, 2022	4,343,000	3,801,000
Other receivables	504,000	327,000
Prepaid maintenance	1,275,000	1,245,000
Prepaid expenses and other current assets	526,000	897,000
Total current assets	20,456,000	18,723,000
PROPERTY AND EQUIPMENT, net	25,844,000	23,467,000
LAND	19,000	19,000
GOODWILL	1,265,000	1,265,000
INTANGIBLE ASSETS	78,000	78,000
RIGHT OF USE ASSETS, net	57,000	317,000
OTHER ASSETS	443,000	87,000
TOTAL ASSETS	48,162,000	43,956,000
CURRENT LIABILITIES
Accounts payable	315,000	230,000
Employee compensation and benefits	757,000	735,000
Other accrued liabilities	1,226,000	1,544,000
Asset retirement obligations, related party (includes $250,000 and $120,000 non-related party at December 31, 2023 and 2022, respectively)	650,000	360,000
Income taxes payable	1,229,000	255,000
Current portion of lease liabilities	57,000	292,000
Line of credit	2,500,000	0
Current portion of long-term debt, net	2,084,000	1,262,000
Total current liabilities	10,779,000	5,175,000
LONG-TERM LEASE LIABILITIES, less current portion	0	59,000
LONG-TERM DEBT, net, less current portion	11,041,000	12,205,000
DEFERRED REVENUE, less current portion	0	70,000
DEFERRED INCOME TAXES	63,000	822,000
TOTAL LIABILITIES	21,883,000	18,331,000
COMMITMENTS AND CONTINGENCIES (See Note 10)
SHAREHOLDERS’ EQUITY
Common stock, no par value (10,000,000 authorized shares; Issued and outstanding shares – 6,300,000 at December 31, 2023 and 6,184,000 at December 31, 2022	10,763,000	10,763,000
Additional paid-in capital	8,232,000	7,843,000
Retained earnings	3,629,000	3,019,000
Total equity- American Shared Hospital Services	22,624,000	21,625,000
Non-controlling interests in subsidiaries	3,655,000	4,000,000
Total shareholders’ equity	26,279,000	25,625,000
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	48,162,000	43,956,000
Related Party [Member]
CURRENT LIABILITIES
Accounts payable and other accrued liabilities	$ 1,961,000	$ 497,000