PROPERTY AND EQUIPMENT, NET

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

Note 7 PROPERTY AND EQUIPMENT, NET

Property and equipment, net as of June 30, 2024 and December 31, 2023 were as follows:

	June 30, 2024			December 31, 2023
Leasehold improvements	$	133		$	-
Furniture and fixtures		82			-
Computer equipment		37			37
Software		4			-
Medical equipment		1			-
		257			37
Less accumulated depreciation		(30	)		(23	)
Property and equipment, net	$	227		$	14

Property and equipment are depreciated on a straight-line basis over their respective lives. Leasehold improvements are depreciated over the life of the lease and the remaining equipment and software is being depreciated over lives ranging from one to ten years. Depreciation expense on property and equipment was $4 and $9 for the three months ended June 30, 2024 and 2023, respectively, and $7 and $18 for the six months ended June 30, 2024 and 2023, respectively.