RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

SCHEDULE OF RESTRUCTURING COSTS AND GAINS

The following table presents the components of incremental restructuring costs and gains associated with the cessation of commercial operations and wind down on SkinTE commercial operation (in thousands):

	Year Ended			Year Ended
	December 31, 2021			December 31, 2020
Property and equipment impairment and disposal	$	425		$	2,443
Employee severance and benefit arrangements		390			1,025
Modification of employee stock options		187			–
Net gain on lease termination(1)		(324	)		–
Abandonment of ROU assets		–			366
Net restructuring costs	$	678		$	3,834

(1) During the second quarter of 2021 and effective June 30, 2021, the Company terminated a lease which included manufacturing, laboratory, and office space. The Company recorded a net gain on termination of $0.3 million.