Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Significant Accounting Policies

Schedule of cash and cash equivalents

	December 31,     2021		December 31, 2020
Cash and cash equivalents	$	3,766,000	$	7,128,000
Restricted cash		85,000		—
Total cash and cash equivalents and restricted cash	$	3,851,000	$	7,128,000

Allowance for doubtful accounts

December 31	2021			2020
Beginning balance	$	268,000		$	65,000
Bad debt provision		71,000			203,000
Accounts written-off		111,000			—
Recoveries		(95,000	)		—
Ending balance	$	355,000		$	268,000

Inventories

December 31	2021		2020
Raw materials	$	—	$	32,000
Work-in-process		—		2,000
Finished goods		19,000		51,000
	$	19,000	$	85,000

Schedule of property and Equipment

Production tooling, machinery and equipment	1 – 6 years
Office furniture and fixtures	1 – 3 years
Computer equipment and software	3 – 5 years
Leasehold improvements	1 –3 years

Weighted average common shares outstanding

Year ended December 31	2021		2020
Denominator for basic net loss per share - weighted average shares		1,760,000		1,734,000
Effect of dilutive securities:
Stock options, restricted stock units and restricted stock awards		—		—
Denominator for diluted net loss  per share - weighted average shares		1,760,000		1,734,000