LEASE RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2023

Disclosure Text Block [Abstract]

Sales-type Lease, Lease Income [Table Text Block]

A reconciliation of lease receivables with customers for the three months ended March 31, 2023 is presented below (none for 2022):

	Balance at December 31, 2022 (000’s)			Recognized in Revenue (000’s)		Invoiced to Customer (000’s)			Interest Earned (000’s)		Unguaranteed Residual Assets (000’s)		Balance at March 31, 2023 (000’s)
Contract asset	$	221		$	-	$	(30	)	$	-	$	4	$	195
Less current portion		(101	)		-		-			-		-		(101	)
Noncurrent portion	$	120		$	-	$	(30	)		-	$	4	$	94

Sales-Type and Direct Financing Leases, Payment to be Received, Maturity [Table Text Block]

Future cash flows under this lease agreement are as follows (000’s):

Year ended December 31, 2023	$	78
Year ended December 31, 2024		104
Year ended December 31, 2025		13
Present value of unguaranteed residual assets		4
Total		199
Less: Present value discount		(4	)
Net investment in leases	$	195