REVENUE, CONTRACT ASSETS AND CONTRACT LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2023

Revenue from Contract with Customer [Abstract]

SCHEDULE OF REVENUE FROM CONTRACT WITH CUSTOMERS

For the three months and six months ended June 30, 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):

	Three Months Ended June 30,						Six Months Ended June 30,
	2023			2022			2023			2022
Product revenue:
Appliance sales to VIPs	$	1,521	(1)	$	2,074	(1)	$	3,219	(1)	$	3,937
Center revenue		25			219			99			405
Total product revenue		1,546			2,293			3,318			4,342
Service revenue
VIP		918			1,161			2,207			2,052
Billing intelligence services		219	(3)		252	(3)		433	(3)		672
Sleep testing services		313			173			574			210
Myofunctional therapy services		261			257			478			477
Sponsorship/seminar/other		138			48			243			75
Total service revenue		1,849			1,891			3,935			3,486
Total revenue	$	3,395		$	4,184		$	7,253		$	7,828

(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 six months ended June 30, 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 six months ended June 30, 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 three months and six months ended June 30, 2023 and 2022 are as follows (in thousands):

	June 30,
	2023			2022
Beginning balance, January 1	$	3,038		$	2,399
New contracts, net of cancellations		1,255			1,183
Revenue recognized		(1,396	)		(1,421	)
Ending balance, March 31	$	2,897		$	2,161
New contracts, net of cancellations		794			1,556
Revenue recognized		(1,068	)		(1,320	)
Ending balance, June 30	$	2,623		$	2,397