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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2024
Accounting Policies [Abstract]  
Schedule of Breakdown of Product Net Sales
The following table provides a disaggregation of product net sales for the periods presented (in thousands):
Three months ended
March 31,
 20242023
Net sales:  
Commercial$299 $321 
MMM products534 609 
Total net sales$833 $930 
Schedule of Accounts Receivable, Allowance for Credit Loss Below is the breakout of the Company’s contract assets for such periods:
March 31, 2024December 31, 2023January 01, 2023
Gross Accounts Receivable$405 $1,590 $471 
Less: Reserve for Credit Losses(9)(20)(28)
Net Accounts Receivable$396 $1,570 $443 
Activity related to our reserve for credit losses for the three months ended March 31, 2024 was as follows (in thousands):
Allowance for credit loss as of December 31, 2023$(20)
Reduction of reserve for credit losses as of March 31, 202411 
Allowance for credit loss as of March 31, 2024$(9)
Activity related to our reserve for credit losses for the three months ended March 31, 2023 was as follows (in thousands):
Allowance for credit loss as of December 31, 2022$(26)
Cumulative effect of the implementation of ASC 326(2)
Allowance for credit loss as of January 1, 2023(28)
Reserve for credit losses as of March 31, 2023(12)
Prior year reclassification of sales returns out of allowance for doubtful accounts(18)
Allowance for credit loss as of March 31, 2023$(58)
Reconciliation of Basic and Diluted Income (Loss) Per Share
The following table presents a reconciliation of basic and diluted loss per share computations (in thousands):
Three months ended
March 31,
 20242023
Numerator:  
Net loss$(418)$(1,333)
  
Denominator:
Basic and diluted weighted average shares of common stock outstanding 4,433 2,310 
Schedule of Warranty Activity
The following table summarizes warranty activity for the periods presented (in thousands):
Three months ended
March 31,
20242023
Balance at beginning of period$150 $183 
Warranty accruals for current period sales1 (1)
Adjustments to existing warranties(35)(39)
Accrued warranty reserve at end of period$116 $143