CareView Communications (CRVW) 10-K 31 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	CareView Communications Inc
Entity Central Index Key	1,377,149
Document Type	10-K
Trading Symbol	CRVW
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 14,803,396
Entity Common Stock, Held by non-affiliates			105,738,541
Entity Common Stock, Shares Outstanding		139,380,748
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 10,088,258	$ 17,678,969
Accounts receivable, net	1,069,304	1,176,404
Other current assets	114,717	471,075
Total current assets	11,272,279	19,326,448
Property and equipment, net	4,152,414	4,483,440
Other Assets:
Restricted cash	3,250,000	3,250,000
Intangible assets, net	612,337	380,765
Other assets	2,168,894	2,689,758
Total other assets	6,031,231	6,320,523
Total assets	21,455,924	30,130,411
Current Liabilities:
Accounts payable	195,472	332,402
Notes payable	439,173	441,498
Mandatorily redeemable equity in joint venture	439,173	441,498
Accrued interest	328,979	261,450
Other current liabilities	485,221	479,226
Total current liabilities	1,888,018	1,956,074
Long-term Liabilities:
Senior secured convertible notes, net of debt discount and debt costs of $21,267,829 and $23,041,363, respectively	42,271,224	33,729,093
Loan payable	20,000,000	20,000,000
Fair value of warrant liability	629	168,805
Total long-term liabilities	62,271,853	53,897,898
Total liabilities	64,159,871	55,853,972
Commitments and Contingencies
Stockholders' Deficit:
Preferred stock - par value $0.001; 20,000,000 shares authorized; no shares issued and outstanding
Common stock - par value $0.001; 300,000,000 shares authorized; 139,380,748 issued and outstanding	139,381	139,381
Additional paid in capital	84,119,834	82,434,461
Accumulated deficit	(126,408,409)	(107,795,712)
Total CareView Communications Inc. stockholders' deficit	(42,149,194)	(25,221,870)
Noncontrolling interest	(554,753)	(501,691)
Total stockholders' deficit	(42,703,947)	(25,723,561)
Total liabilities and stockholders' deficit	$ 21,455,924	$ 30,130,411

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	139,380,748	139,380,748
Common stock, shares outstanding	139,380,748	139,380,748
2011 Senior Secured Convertible Note#1 [Member]
Debt discount and debt issuance costs (in dollars)	$ 21,267,829	$ 23,041,363

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenues, net	$ 5,973,985	$ 5,139,450
Operating expenses:
Network operations	4,679,297	4,597,887
General and administration	3,757,816	3,744,095
Sales and marketing	776,961	845,322
Research and development	1,252,850	1,085,760
Depreciation and amortization	1,816,093	1,727,440
Total operating expense	12,283,017	12,000,504
Operating loss	(6,309,032)	(6,861,054)
Other income and (expense)
Interest expense	(12,592,998)	(9,651,869)
Change in fair value of warrant liability	168,176	133,059
Interest income	17,267	8,642
Other income	50,828	21,148
Total other income (expense)	(12,356,727)	(9,489,020)
Loss before taxes	(18,665,759)	(16,350,074)
Net loss	(18,665,759)	(16,350,074)
Net loss attributable to noncontrolling interest	(53,062)	(65,082)
Net loss attributable to CareView Communications, Inc.	$ (18,612,697)	$ (16,284,992)
Net loss per share attributable to CareView Communications, Inc., basic and diluted (in dollars per share)	$ (0.13)	$ (0.12)
Weighted average number of common shares outstanding, basic and diluted (in shares)	139,380,748	139,380,748

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]	Total
Balance, beginning at Dec. 31, 2014	$ 139,381	$ 76,502,913	$ (91,510,720)	$ (436,609)	$ (15,305,035)
Balance, beginning (in shares) at Dec. 31, 2014	139,380,748
Increase (Decrease) in Stockholders' Equity
Options granted as compensation		774,322			774,322
Warrants issued in connection with the senior secured convertible notes		1,471,105			1,471,105
Warrants issued in connection with loan payable		1,257,778			1,257,778
Warrants issued for services		9,655			9,655
Adjustment to fair value of warrants for extension of exercise period		102,457			102,457
Beneficial conversion features for senior secured convertible notes		2,316,231			2,316,231
Net loss			(16,284,992)	(65,082)	(16,350,074)
Balance, ending at Dec. 31, 2015	$ 139,381	82,434,461	(107,795,712)	(501,691)	(25,723,561)
Balance, ending (in shares) at Dec. 31, 2015	139,380,748
Increase (Decrease) in Stockholders' Equity
Options granted as compensation		717,385			717,385
Beneficial conversion features for senior secured convertible notes		967,988			967,988
Net loss			(18,612,697)	(53,062)	(18,665,759)
Balance, ending at Dec. 31, 2016	$ 139,381	$ 84,119,834	$ (126,408,409)	$ (554,753)	$ (42,703,947)
Balance, ending (in shares) at Dec. 31, 2016	139,380,748

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITES
Net loss	$ (18,665,759)	$ (16,350,074)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Depreciation	1,759,016	1,693,128
Amortization of debt discount and debt costs	2,741,522	2,311,167
Amortization of deferred installation costs	7,576	355,335
Amortization of deferred debt issuance and debt financing costs	291,084	165,911
Amortization of intangible assets	57,077	34,312
Interest incurred and paid in kind	6,768,597	6,477,845
Stock based compensation related to options granted	717,385	774,322
Stock based costs related to warrants issued		112,112
(Gain) loss on disposal of assets	2,825	47,137
Change in fair value of warrant liability	(168,176)	(133,059)
Changes in operating assets and liabilities:
Accounts receivable	107,100	(496,261)
Other current assets	359,533	(194,165)
Other assets	16,394	16,393
Accounts payable	(136,930)	87,620
Accrued expenses and other current liabilities	73,523	(242,204)
Net cash flows used in operating activities	(6,069,233)	(5,340,481)
CASH FLOWS FROM INVESTING ACTIVITIES
Change in restricted cash		(3,250,000)
Purchase of property and equipment	(1,430,814)	(878,913)
Payment for deferred installation costs	(173,657)	(330,771)
Recovery of unused deferred installation costs	379,467
Patent and trademark costs	(291,824)	(148,995)
Purchase of computer software and website costs		(4,799)
Net cash flows used in investing activities	(1,516,828)	(4,613,478)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes and loan payable		26,000,000
Financing costs		(913,142)
Repayment of notes payable	(4,650)	(192)
Net cash flows provided by financing activities	(4,650)	25,086,666
Increase (decrease) in cash	(7,590,711)	15,132,707
Cash and cash equivalent, beginning of period	17,678,969	2,546,262
Cash and cash equivalents, end of period	10,088,258	17,678,969
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for interest	2,722,149	640,970
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING ACTIVITIES:
Beneficial conversion features for senior secured convertible notes	$ 967,988	2,316,231
Warrants issued in connection with senior secured convertible notes		1,471,105
Warrants issued in connection with the loan payable		$ 1,257,778

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION CareView Communications, Inc., a Nevada corporation (“CareView-NV” or the “Company”), was originally formed in California on July 8, 1997 under the name Purpose, Inc., changing our name to Ecogate, Inc. in April 1999, and CareView Communications, Inc. in October 2007. We began our current operation in 2003 as a healthcare information technology company with a patented patient monitoring and entertainment system. Throughout these Notes to the Consolidated Financial Statements, the terms “we,” “us,” “our,” “CareView,” or the “Company” refers to CareView-NV, and unless otherwise specified, includes our wholly owned subsidiaries, CareView Communications, Inc., a Texas corporation (“CareView-TX”) and CareView Operations, LLC, a Nevada limited liability company (“CareView Operations”). Also included are CareView-Hillcrest, LLC (“CareView-Hillcrest”) and CareView-Saline, LLC (“CareView-Saline”), collectively, (the “Project LLCs”). We own 50% of CareView-Hillcrest and CareView-Saline, with each determined to be variable interest entities (“VIEs”) in which we exercise control and are deemed the Primary Beneficiary (See NOTE 14 Description of Business Our mission is to be the leading provider of products and on-demand application services for the healthcare industry, specializing in bedside video monitoring, software tools to improve hospital communications and operations, and patient education and entertainment packages. Our proprietary, high-speed data network system is the next generation of patient care monitoring that allows real-time bedside and point-of-care video monitoring designed to improve patient safety and overall hospital costs. The entertainment packages and patient education enhance the patient’s quality of stay. Reported results from CareView-driven hospitals prove that our products reduce falls, reduce the cost of sitter fees, increase patient satisfaction and reduce bed turnaround time to increase patient flow. For patients, we have a convenient in-room, entertainment package that includes high-speed Internet, access to first-run on-demand movies and visual connectivity to family and friends from anywhere in the world. For the hospital, we offer tools to provide superior patient care, peace of mind and customer service satisfaction. Our CareView System ® CareView’s secure video monitoring system connects the patient room to a touch-screen monitor at the nursing station or a mobile handheld device, allowing the nursing staff to maintain a level of visual contact with each patient. This configuration enhances the use of the nurse call system, reduces unnecessary steps to and from patient rooms, and facilitates a host of modules for patient safety and workflow improvements. The CareView System suite can be easily configured to meet the individual privacy and security requirements of any hospital or nursing facility. The Health Insurance Portability and Accountability Act of 1996 (“HIPAA’) compliant, patient approved video record can be included as part of the patient’s medical record and serves as additional documentation of bedside care, procedures performed, patient and hospital ancillary activities, safety or care incidents, support to necessitate additional clinical services, and, if necessary, as evidence. Additional HIPAA-compliance features allow privacy options to be enabled at any time by the patient, nurse or physician. In addition to patient safety and security, we also provides a suite of services to increase patient satisfaction scores and enhance the overall image of the hospital including first-run on-demand movies, Internet access via the patient’s television, and video visits with family and friends from most places throughout the world. Through continued investment in patient care technology, our products and services help hospitals and assisted living facilities build a safe, high quality healthcare delivery system that best serves the patient, while striving for the highest level of satisfaction and comfort. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, our wholly owned subsidiaries and our Project LLCs for which we control the operating activities. All material inter-company balances and transactions have been eliminated in consolidation. We report noncontrolling interests in our VIEs as a component of stockholders’ deficit in the Consolidated Balance Sheets and the loss attributable to noncontrolling interests as an adjustment to net loss to arrive at net loss attributable to the Company in the Consolidated Statements of Operations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Variable Interest Entities We use a qualitative analysis to determine if we are the primary beneficiary of a VIE. We consider whether the enterprise’s variable interest or interests give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both of the following characteristics, among others: (a) the power to direct the activities of a VIE that most significantly impacts the entity’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits from the entity, that could potentially be significant to the VIE. Cash and Cash Equivalents We consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain cash at financial institutions that at times may exceed federally insured limits. We have never experienced any losses related to these funds Restricted Cash At December 31, 2016, we have $3,250,000 included in restricted cash in other assets on the consolidated balance sheet. The restricted cash is associated with our minimum cash requirement as stipulated in our credit agreement with PDL BioPharma, Inc. See further discussion in NOTE 13 Trade Accounts Receivable Trade accounts receivable are customer obligations due under normal trade terms. We provide an allowance for doubtful accounts, which is based upon a review of outstanding receivables, historical collection information and existing economic conditions. Trade accounts receivable past due more than 90 days are considered delinquent. Delinquent receivables are written off based on individual credit evaluations, results of collection efforts, and specific circumstances of the customer. Recoveries of accounts previously written off are recorded as reductions of bad debt expense when received. Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Maintenance costs, which do not significantly extend the useful lives of the respective assets, and repair costs are charged to operating expense as incurred. We include Network Equipment in fixed assets upon receipt, and begin depreciating the Network Equipment when such equipment passes our incoming inspection and is available for use. We attribute no salvage value to the Network Equipment and depreciation is computed using the straight-line method based on the estimated useful life of seven years. Also using the straight-line method, depreciation of office and test equipment, warehouse equipment and furniture is based on the estimated useful lives of the assets, generally three years for office and test equipment, and five years for warehouse equipment and furniture. Allowance for System Removal We would remove the CareView System from customer premises due to a number of factors; including, but not limited to, collection/revenue performance issues and contract expiration/non-renewal. We regularly evaluate the installed CareView Systems for such factors and an allowance is set up based on the estimated cost of removal. As of December 31, 2016 and 2015, an allowance of $116,350 and $54,771, respectively, was recorded Impairment of Long-Lived Assets Carrying values of property and equipment and finite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying values may not be recoverable. Such events or circumstances include, but are not limited to: ● Significant declines in an asset’s market price; ● Significant deterioration in an asset’s physical condition; ● Significant changes in the nature or extent of an asset’s use or operation; ● Significant adverse changes in the business climate that could impact an asset’s value, including adverse actions or assessments by regulators; ● Accumulation of costs significantly in excess of original expectations related to the acquisition or construction of an asset; ● Current-period operating or cash flow losses combined with a history of such losses or a forecast that demonstrates continuing losses associated with an asset’s use; and ● Expectations that it is more likely than not that an asset will be sold or otherwise disposed of significantly before the end of our previously estimated useful life. If impairment indicators are present, we determine whether an impairment loss should be recognized by testing the applicable asset or asset groups’ carrying value for recoverability. This test requires long-lived assets to be grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities, the determination of which requires judgment. We estimate the undiscounted future cash flows expected to be generated from the use and eventual disposal of the assets and compare that estimate to the respective carrying values in order to determine if such carrying values are recoverable. This assessment requires the exercise of judgment in assessing the future use of and projected value to be derived from the eventual disposal of the assets to be held and used. Assessments also consider changes in asset utilization, including the temporary idling of capacity and the expected timing for placing this capacity back into production. If the carrying value of the assets is not recoverable, then a loss is recorded for the difference between the assets’ fair value and respective carrying value. The fair value of the assets is determined using an “income approach” based upon a forecast of all the expected discounted future net cash flows associated with the subject assets. Some of the more significant estimates and assumptions include: market size and growth, market share, projected selling prices, manufacturing cost and discount rate. Our estimates are based upon our historical experience, our commercial relationships, market conditions and available external information about future trends. We believe our current assumptions and estimates are reasonable and appropriate; however, unanticipated events and changes in market conditions could affect such estimates resulting in the need for an impairment charge in future periods. During the years ended December 31, 2016 and 2015, no impairment was recognized. Research and Development Research and development costs are expensed as incurred. Costs regarding the development of software to be sold, leased or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. We did not capitalize any such costs during the years ended December 31, 2016 and 2015. Intellectual Property We capitalize certain costs of developing software upon the establishment of technological feasibility and prior to the availability of the product for general release to customers for our CareView System in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Capitalized costs are reported at the lower of unamortized cost or net realizable value and are amortized over the estimated useful life of the CareView System not to exceed five years. Additionally, we test our intangible assets for impairment whenever circumstances indicate that their carrying value may not be recoverable. No impairment was recorded during the years ended December 31, 2016 and 2015. Intellectual property is comprised of purchased and internally developed software costs totaling approximately $2,800,000, all of which was capitalized prior to 2008 and was fully amortized at December 31, 2012. During the years ended December 31, 2016 and 2015, we capitalized no additional intellectual property costs. Patents and Trademarks We have capitalized certain costs related to registering trademarks and patent pending technology. In accordance with GAAP, we amortize our intangible assets with a finite life on a straight-line basis, over 10 years for trademarks and 20 years for patents. We begin amortization of these costs on the date patents or trademarks are awarded. Derivative Financial Instruments Derivatives are recorded on the balance sheet at fair value and changes in fair value are recorded in earnings at each reporting date in accordance with GAAP. See Fair Value of Financial Instruments, NOTES 11 and 12 Fair Value of Financial Instruments Our financial instruments consist primarily of receivables, accounts payable, accrued expenses and short and long-term debt. The carrying amount of receivables, accounts payable and accrued expenses approximates our fair value because of the short-term maturity of such instruments and they are considered Level 1 assets under the fair value hierarchy. We have elected not to carry our debt instruments at fair value. The carrying amount of our debt approximates fair value. Interest rates that are currently available to us for issuance of short and long-term debt with similar terms and remaining maturities are used to estimate the fair value of the our short and long-term debt and would be considered Level 3 inputs under the fair value hierarchy. We have categorized our assets and liabilities that are valued at fair value on a recurring basis into a three-level fair value hierarchy in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). Assets and liabilities recorded in the consolidated balance sheets at fair value are categorized based on a hierarchy of inputs, as follows: Level 1 Level 2 Level 3 The Company’s financial assets and liabilities recorded at fair value on a recurring basis include the fair value of warrant liability discussed in NOTE 4 The following table provides the financial assets and liabilities reported at fair value and measured on a recurring basis at December, 31: Description Assets/ Quoted Prices Significant Significant Fair value of warrant liability 2016 $ (629 ) $ — $ — $ (629 ) 2015 $ (168,805 ) $ — $ — $ (168,805 ) The following table provides a summary of changes in fair value associated with the Level 3 liabilities for the year ended December 31: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) 2016 2015 Balance, beginning of period $ (168,805 ) $ (301,864 ) Issuances of derivative liabilities — — Change in fair value of warrant liability 168,176 133,059 Transfers in and/out of Level 3 — — Balance, end of period $ (629 ) $ (168,805 ) The above table of Level 3 liabilities begins with the prior period balance and adjusts the balance for changes that occurred during the current period. The ending balance of the Level 3 financial instrument presented above represent our best estimates and may not be substantiated by comparisons to independent markets and, in many cases, could not be realized in immediate settlement of the instruments. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the related temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized when the rate change is enacted. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. In accordance with GAAP, we recognize the effect of uncertain income tax positions only if the positions are more likely than not of being sustained in an audit, based on the technical merits of the position. Recognized uncertain income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which those changes in judgment occur. We recognize both interest and penalties related to uncertain tax positions as part of the income tax provision. Revenue Recognition Revenue is recognized when persuasive evidence of a sales arrangement exists, when the selling price is fixed or determinable, when installation and official acceptance by the facility occurs, and when collection is probable. Because we consolidate our financial statements, 100% of the revenue generated by the Project LLCs is included in our results with all intra-company accounts and transactions eliminated in consolidation. We offer CareView’s services through a subscription-based contract with each facility for a standard term of three to five years. We begin to bill monthly subscription fees to the facility upon official acceptance of the CareView System by the facility. The contract requires the facility to pay us the subscription fee monthly. During the term of the contract, we provide continuous monitoring of the CareView System and are required to maintain and service all CareView System equipment. If the customer requires additional products or services, the contract is amended accordingly. Earnings Per Share We calculate earnings per share (“EPS”) in accordance with GAAP, which requires the computation and disclosure of two EPS amounts, basic and diluted. Basic EPS is computed based on the weighted average number of common shares outstanding during the period. Diluted EPS is computed based on the weighted average number of common shares outstanding plus all potentially dilutive common shares outstanding during the period under the treasury stock method. Such potential dilutive common shares consist of stock options, warrants to purchase our Common Stock (the “Warrants”) and convertible debt. Potential common shares totaling approximately 122,000,000 and 108,000,000 at December 31, 2016 and 2015, respectively, have been excluded from the diluted earnings per share calculation as they are anti-dilutive due to our reported net loss. Stock Based Compensation We recognize compensation expense for all share-based payments granted and amended based on the grant date fair value estimated in accordance with GAAP . Debt Discount Costs Costs incurred with parties who are providing long-term financing, with Warrants issued with the underlying debt, are reflected as a debt discount based on the relative fair value of the debt and Warrants. These discounts are generally amortized over the life of the related debt, using the effective interest rate method or other methods approximating the effective interest method. Additionally, convertible debt issued with a beneficial conversion feature is recorded at a discount based on the difference in the effective conversion price and the fair value of the Company’s stock on the date of issuance, if any. Outstanding debt is presented net of any such discounts on the accompanying consolidated financial statements. Deferred Debt Issuance and Debt Financing Costs Costs incurred through the issuance of Warrants to parties who are providing long-term financing availability, which includes revolving credit lines, are reflected as deferred debt issuance based on the fair value of the Warrants issued. Costs incurred with third parties related to issuance of debt are recorded as deferred financing costs. These costs are generally amortized over the life of the financing instrument using the effective interest rate method or other methods approximating the effective interest method. Amounts associated with our senior secured convertible notes are netted with the outstanding debt on the accompanying consolidated financial statements while amount associated with credit facilities are presented in other assets on the accompanying consolidated financial statements. Installation Costs We defer all costs associated with the installation of the CareView System into a particular hospital until the CareView System is fully operational and accepted by the hospital. Upon acceptance, the associated costs are expensed ratably over the life of the hospital contract. These costs are included in network operations on the accompanying consolidated statements of operations. Shipping and Handling Costs We expense all shipping and handling costs as incurred. These costs are included in network operations on the accompanying consolidated financial statements. Advertising Costs We consider advertising costs as costs associated with the promotion of our products through the various media outlets and trade shows. We expense all advertising costs as incurred. Our advertising expense for the years ended December 31, 2016 and 2015 totaled approximately $168,000 and $222,000, respectively. Concentration of Credit Risks and Customer Data We derive all of our revenues from hospitals. For the year ended December 31, 2016, 93 hospitals accounted for all of our revenue. During 2016 IASIS Healthcare Corporation (“IASIS”), Community Health Systems, Inc. (“CHS”) and Tenet Healthsystems Medical, Inc. (“Tenet”), accounted for 17%, 23% and 18% of our net revenues, respectively. For the year ended December 31, 2015, 96 hospitals accounted for all of our revenue. During 2015 IASIS, CHS and Tenet, accounted for 33%, 20% and 15% of our net revenues, respectively. Use of Estimates Our financial statements have been prepared in accordance with GAAP. The preparation of these financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. We evaluate our estimates, including those related to contingencies, on an ongoing basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Recently Adopted Accounting Pronouncements In April 2015, FASB, issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern The adoption of these amendments did not have a material effect on our consolidated financial statements Recently Issued Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) Statement of Cash Flows (Topic 230) In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In May 2014, the FASB issued ASU Revenue from Contracts with Customers

LIQUIDITY AND MANAGMENTS PLAN

LIQUIDITY AND MANAGMENTS PLAN	12 Months Ended
	Dec. 31, 2016
Liquidity And Managments Plan
LIQUIDITY AND MANAGMENTS PLAN	NOTE 3 – LIQUIDITY AND MANAGMENTS PLAN Our cash position at December 31, 2016 was approximately $10,088,000. We also have $3,250,000 recorded as restricted cash related to a debt covenant in our credit agreement with PDL BioPharma, Inc. as discussed below. Pursuant to the terms of a Note and Warrant Purchase Agreement dated April 21, 2011 (as subsequently amended) with HealthCor Partners Fund, LP and HealthCor Hybrid Offshore Master Fund, LP (“HealthCor”) we are required to maintain a minimum cash balance $2,000,000 (see NOTE 11 Our continued successful operation is dependent upon us achieving positive cash flow through operations while maintaining adequate liquidity. We expect that the cash on hand, as well as our existing and projected cash flow from billable contracts, will enable us to continue to operate for the twelve month period beginning March 31, 2017. We believe that our sales and marketing plan to attract new business and our ongoing deployment and installation of units under existing hospital agreements, will meet our near-term cash needs and will help us achieve future operating profitability. At present, we have sufficient inventory to install and service a select number of large customers, but eventually we will need to address additional capital requirements. To that end, on June 26, 2015, we entered into a Credit Agreement with PDL Biopharma, Inc., as administrative agent and lender (“the Lender”), (the “PDL Credit Agreement”) pursuant to which the Lender made available to us up to $40 million in two tranches of $20 million each, with each tranche contingent upon us meeting certain milestones. On October 7, 2015, pursuant to the First Amendment to the PDL Credit Agreement (the “First Amendment”) the Lender made the first tranche of $20 million available and funded us $19,533,992, net of fees. As of December 31, 2016, we are including $20 million in long-term liabilities on the accompanying condensed consolidated financial statements. Pursuant to the terms of the PDL Credit Agreement, we are required to maintain a minimum cash balance $3,250,000, and we are in compliance with the minimum cash balance as of the date of this filing (see NOTE 12

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 4 – STOCKHOLDERS’ EQUITY Preferred Stock At December 31, 2016 and 2015, we had 20,000,000 shares of Preferred Stock, par value $0.001 authorized and none outstanding, which can be designated by our Board of Directors. Common Stock At December 31, 2016 and 2015, we had 300,000,000 shares of Common Stock, $0.001 par value authorized, and 139,380,748 shares of Common Stock issued and outstanding. There was no Common Stock issued during the years ended December 31, 2016 or 2015. Warrants to Purchase Common Stock of the Company We use the Black-Scholes-Merton option pricing model (“Black-Scholes Model”) to determine the fair value of Warrants (except certain Warrants issued to HealthCor in 2011 as discussed in NOTE 11 NOTE 11, The risk-free interest rate assumption is based upon observed interest rates on zero coupon U.S. Treasury bonds whose maturity period is appropriate for the term of the Warrants and is calculated by using the average daily historical stock prices through the day preceding the grant date. Estimated volatility is a measure of the amount by which our stock price is expected to fluctuate each year during the expected life of the award. Our estimated volatility is an average of the historical volatility of our stock prices (and that of peer entities whose stock prices were publicly available) over a period equal to the expected life of the awards. Where appropriate we used the historical volatility of peer entities due to the lack of sufficient historical data of our stock price during 2007-2009. No Warrants were granted during 2016. The assumptions used in the Black-Scholes Model during the year ended December 31, 2015 are set forth in the table below. 2016 2015 Risk-free interest rate NA 1.37-2.49 % Volatility NA 60.02-77.14 % Expected life NA 5-10 Dividend yield NA 0.00 % A summary of our Warrants activity and related information follows: Number of Range of Weighted Weighted Balance at December 31, 2014 34,598,572 $0.40-$1.65 $ 0.93 4.2 Granted 9,191,752 $0.33-$0.46 $ 0.46 9.3 Exercised — Expired (8,592,626 ) Balance at December 31, 2015 35,197,698 $0.33-$1.65 $ 0.82 5.6 Granted — Exercised — Expired (500,000 ) Balance at December 31, 2016 34,697,698 $0.33-$1.65 $ 0.82 4.7 Vested and Exercisable at December 31, 2016 34,697,698 $0.33-$1.65 $ 0.82 4.7 As of December 31, 2016 and 2015, we had no unamortized costs associated with capitalized Warrants, excluding the HealthCor Warrants and Private Placement Warrants. Warrant Activity During 2016 No Warrants were granted during 2016. In April and May 2016, 400,000 and 100,000 Warrants expired. Warrant Activity During 2015 At December 31, 2015, the Private Placement Warrants, discussed above in this NOTE On October 1, 2015, we issued a five-year Warrant to purchase 50,000 shares of our Common Stock (with a fair value of $8,800) at an exercise price of $0.34 per share to an individual. On August 12, 2015, we issued a five-year Warrant to purchase 5,000 shares of our Common Stock (with a fair value of $855) at an exercise price of $0.33 per share to an individual. On June 26, 2015, in conjunction with the PDL Credit Agreement, we issued a warrant to purchase 4,444,445 shares of our Common Stock, subject to adjustment as described therein (the “PDL Warrant”). The PDL Warrant has an exercise price of $0.40, a fair value of $1,257,778, and expires on June 26, 2025 (see NOTE 12 On March 31, 2015, we issued HealthCor a Warrant for up to an aggregate of 1,000,000 shares of our Common Stock in consideration for certain prior waivers of the minimum cash balance requirement in the Purchase Agreement. This Warrant has an exercise price of $0.53 per share, expires on March 31, 2025 and has a fair value of $378,000 (see NOTE 11 On February 17, 2015, with the closing of the Fifth Amendment to the Note and Warrant Purchase Agreement with HealthCor and certain other investors and agreed to sell and issue (i) additional notes in the initial aggregate principal amount of $6,000,000, with a conversion price per share equal to $0.52 (subject to adjustment for standard anti-dilution provisions) and (ii) additional Warrants for an aggregate of up to 3,692,307 shares of our Common Stock at an exercise price per share equal to $0.52 (subject to adjustment for standard anti-dilution provisions) (the “Fifth Amendment Warrants”). The fair value of the convertible debt and the Fifth Amendment Warrants was determined to be $7,336,615, resulting in a relative fair value of $1,093,105 for the Fifth Amendment Warrants on the date of grant (see NOTE 11 Stock Options Effective December 3, 2007, we established the CareView Communications, Inc. 2007 Stock Incentive Plan (“2007 Plan”) pursuant to which 8,000,000 shares of Common Stock were reserved for issuance upon the exercise of options (“2007 Plan Option(s)”). The 2007 Plan was designed to serve as an incentive for retaining our qualified and competent key employees, officers and directors, and certain consultants and advisors. The 2007 Plan Options vest over three years and have an exercise period of ten years from the date of issuance. At December 31, 2016, 2007 Plan Options to purchase 8,000,000 shares of our Common Stock have been issued with 318,684 remaining outstanding. Effective September 30, 2009, we established the CareView Communications, Inc. 2009 Stock Incentive Plan (the “2009 Plan”) pursuant to which 10,000,000 shares of Common Stock was reserved for issuance upon the exercise of options (“2009 Plan Option(s)”). The 2009 Plan was designed to serve as an incentive for retaining our qualified and competent key employees, officers and directors. The 2009 Plan Options vest over three years and have an exercise period of ten years from the date of issuance. As of December 31, 2016, 2009 Plan Options to purchase 10,000,000 shares of our Common Stock have been issued with 6,518,260 remaining outstanding. On February 25, 2015, we established the CareView Communications, Inc. 2015 Stock Option Plan (the “2015 Plan”) pursuant to which 5,000,000 shares of Common Stock was reserved for issuance upon the exercise of options (“2015 Plan Option(s)”). The 2015 Plan was designed to serve as an incentive for retaining our qualified and competent key employees, officers and directors. The 2015 Plan Options vest over three years and have an exercise period of ten years from the date of issuance. As of December 31, 2016, 2015 Plan Options to purchase 5,000,000 shares of our Common Stock have been issued with 4,829,000 remaining outstanding. On December 7, 2016, we established the CareView Communications, Inc. 2016 Stock Option Plan (the “2016 Plan”) pursuant to which 20,000,000 shares of Common Stock was reserved for issuance upon the exercise of options (“2016 Plan Option(s)”). The 2016 Plan was designed to serve as an incentive for retaining our qualified and competent key employees, officers and directors. The 2016 Plan Options vest over three years and have an exercise period of ten years from the date of issuance. As of December 31, 2016, 2016 Plan Options to purchase 4,245,031 shares of our Common Stock have been issued and are outstanding. The valuation methodology used to determine the fair value of the 2007 Plan Options, 2009 Plan Options, 2015 Plan Options and 2016 Plan Options, collectively, (the “Option(s)”) issued during the year was the Black-Scholes Model. The Black-Scholes Model requires the use of a number of assumptions including volatility of the stock price, the weighted average risk-free interest rate, and the weighted average expected term of the options. The assumptions used in the Black-Scholes Model during the years ended December 31, 2016 and 2015 are set forth in the table below. 2016 2015 Risk-free interest rate 1.13-1.84 % 1.41-1.74 % Volatility 63.49-73.73 % 61.00-71.86 % Expected life 6 6 Dividend yield 0.00 % 0.00 % The risk-free interest rate assumption is based upon observed interest rates on zero coupon U.S. Treasury bonds whose maturity period is appropriate for the expected term of the stock option and is calculated by using the average daily historical stock prices through the day preceding the grant date. Estimated volatility is a measure of the amount by which our stock price is expected to fluctuate each year during the expected life of the award. Our estimated volatility is an average of the historical volatility of our stock prices (and that of peer entities whose stock prices were publicly available) over a period equal to the expected life of the awards. Where appropriate we used the historical volatility of peer entities due to the lack of sufficient historical data of our stock price during 2007-2009. A summary of our Option activity and related information follows: Number of Weighted Weighted Aggregate Balance at December 31, 2014 14,273,810 $ 0.54 6.3 $ — Granted 2,393,500 $ 0.47 Exercised — Expired (6,795,471 ) Forfeited (521,172 ) Balance at December 31, 2015 9,350,667 $ 0.58 7.6 $ 15,705 Granted 6,907,975 $ 0.11 Exercised — Expired (206,664 ) Forfeited (141,003 ) Balance at December 31, 2016 15,910,975 $ 0.37 8.0 $ — Vested and Exercisable at December 31, 2016 7,020,180 $ 0.60 6.2 $ — The weighted-average grant date fair value of Options granted during the years ended December 31, 2016 and 2015 was $.06 and $0.29 per share, respectively. Share-based compensation expense for Options charged to our operating results for the years ended December 31, 2016 and 2015 ($717,385 and $774,322, respectively) is based on awards vested. The estimate of forfeitures are to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from the estimates. We have not included an estimate for forfeitures due to our limited history and we revise based on actual forfeitures each period. At December 31, 2016, total unrecognized estimated compensation expense related to non-vested Options granted prior to that date was approximately $742,000, which is expected to be recognized over a weighted-average period of 2.1 years. No tax benefit was realized due to a continued pattern of operating losses. Option Activity During 2016 ● In March 2016, we granted 2015 Plan Options to purchase 20,000 shares with an exercise price of $0.30 per share to an employee, ● In August 2016, we granted 2015 Plan Options to 5 directors (235,295 each, totaling 1,176,475) and 35,000 to an employee to purchase shares with an exercise price of $0.17 and $0.18 per share, respectively, ● In September 2016, we granted 2015 Plan Options to purchase 50,000 shares with an exercise price of $0.08 per share to an employee, ● In December 2016, we granted 2015 Plan Options to purchase 1,381,469 shares with an exercise price of $0.08 per share to certain employees and 754,969 shares with an exercise price of $0.10 to an employee, and ● In December 2016, we granted 2016 Plan Options to an officer/directors (2,000,000), an officer (2,000,000) and 245,031 to an employee to purchase shares with an exercise price of $0.10 per share. Option Activity During 2015 ● In February 2015, we granted 2009 Plan Options to purchase 56,444 shares with an exercise price of $0.53 per share to an employee, ● In February 2015, we granted 2015 Plan Options to a director (150,000), an executive officer (1,000,000) and certain employees (558,556) to purchase shares with an exercise price of $0.53 per share, ● In March 2015, we granted 2015 Plan Options to purchase 50,000 shares with an exercise price of $0.50 per share to a director, ● In August 2015, we granted 2015 Plan Options to purchase 5,000 shares with an exercise price of $0.38 per share to an employee, ● In November 2015, we granted 2015 Plan Options to purchase 50,000 shares with an exercise price of $0.31 per share to an employee, and ● In December 2015, we granted 2015 Plan Options to purchase 523,500 shares with an exercise price of $0.26 per share to certain employees.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5 – INCOME TAXES At December 31, 2016, we had approximately $69 million of federal net operating tax loss carry-forward which begins to expire in 2028 and approximately $14 million of state net operating losses which begins to expire in 2028. The differences between the actual income tax benefit and the amount computed by applying the statutory federal tax rate (35%) to the loss before taxes are as follows: Years Ended December 31, 2016 2015 Expected income tax benefit at statutory rate $ (6,514,444 ) $ (5,699,747 ) Debt discount amortization 701,240 700,029 Permanently disallowed interest 801,750 914,129 Other permanent differences 30,818 41,515 State income tax benefit, net of tax effect at state statutory rate — — Deferred pool true-ups/corrections related to: Amortization — — Net operating losses 45,138 232,567 Other (43,369 ) 104,765 Change in valuation account 4,978,867 3,706,742 Income tax expense (benefit) $ — $ — The components of the deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred Tax Assets: Tax benefit of net operating loss carry-forward $ 23,966,537 $ 21,321,688 Accrued interest 6,525,289 4,199,730 Stock based compensation 1,804,050 1,556,344 Amortization of intangible assets 389,695 441,399 Depreciation of fixed assets 223,211 (57,012 ) Accrued expenses 105,674 96,284 Research and development credit carry-forward 29,084 29,084 Donations 11,241 11,241 Total deferred tax assets 33,054,781 27,598,758 Deferred tax liability-beneficial conversion feature (3,066,771 ) (2,589,615 ) Valuation allowance for deferred tax assets (29,988,010 ) (25,009,143 ) Deferred tax assets, net of valuation allowance $ — $ — As a result of certain income tax accounting realization requirements with respect to accounting for share based compensation, the table of deferred tax assets shown above does not include certain deferred tax assets at December 31, 2016 that arose directly from tax deductions related to equity compensation that is greater than the compensation recognized for financial reporting. If such deferred tax assets are subsequently realized, they will be recorded to contributed capital in the amount of approximately $690,000 In 2016 and 2015, the deferred tax valuation allowance increased by $4,978,867 and $3,706,742 respectively. The realization of the tax benefits is subject to the sufficiency of taxable income in future years. The combined deferred tax assets represent the amounts expected to be realized before expiration. We periodically assess the likelihood that we will be able to recover our deferred tax assets. We consider all available evidence, both positive and negative, including historical levels of income, expectations and risks associated with estimates of future taxable income and ongoing prudent and feasible profits. As of December 31, 2016 and 2015, we established valuation allowances equal to the full amount of the net deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods. For the years ended December 31, 2016 and 2015, no amounts have been recognized for uncertain tax positions and no amounts have been assessed or recognized related to interest or penalties related to uncertain tax positions. We have determined that it is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months. We are currently subject to the general three year statute of limitation for federal tax. Under this general rule, the earliest period subject to potential audit is 2013. For years in which the company may utilize its net operating losses, the IRS the ability to examine the tax year that generated those losses and propose adjustments up to the amount of losses utilized.

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2016
Other Current Assets
OTHER CURRENT ASSETS	NOTE 6 – OTHER CURRENT ASSETS Other current assets consist of the following: December 31, 2016 2015 Prepaid expenses $ 102,601 $ 467,137 Other current assets 12,116 3,938 TOTAL OTHER CURRENT ASSETS $ 114,717 $ 471,075

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 7 – PROPERTY AND EQUIPMENT Property and equipment consist of the following: December 31, 2016 2015 Network equipment $ 12,632,559 $ 11,310,495 Office equipment 243,267 200,683 Test equipment 166,484 115,712 Vehicles 161,584 158,803 Furniture 87,646 81,838 Warehouse equipment 9,524 9,524 Leasehold improvements 5,121 5,121 13,306,185 11,882,176 Less: accumulated depreciation (9,153,771 ) (7,398,736 ) TOTAL PROPERTY AND EQUIPMENT $ 4,152,414 $ 4,483,440 Depreciation expense for the years ended December 31, 2016 and 2015 was $1,759,016 and $1,693,128, respectively.

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	NOTE 8 – OTHER ASSETS Intangible assets consist of the following: December 31, 2016 Cost Accumulated Amortization Net Patents and trademarks $ 711,961 $ 104,574 $ 607,387 Other intangible assets 53,088 48,138 4,950 TOTAL INTANGIBLE ASSETS $ 765,049 $ 152,712 $ 612,337 December 31, 2015 Cost Accumulated Amortization Net Patents and trademarks $ 420,137 $ 53,706 $ 366,431 Other intangible assets 56,263 41,929 14,334 TOTAL INTANGIBLE ASSETS $ 476,400 $ 95,635 $ 380,765 Other assets consist of the following: December 31, 2016 Cost Accumulated Amortization Net Deferred debt issuance costs $ 1,257,778 $ 271,528 $ 986,250 Deferred financing costs 805,917 185,466 620,451 Deferred installation costs 1,582,059 1,228,558 353,501 Prepaid license fee 249,999 87,431 162,568 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 3,941,877 $ 1,772,983 $ 2,168,894 December 31, 2015 Cost Accumulated Amortization Net Deferred debt issuance costs $ 1,257,778 $ 91,840 $ 1,165,938 Deferred financing costs 805,917 74,070 731,847 Deferred installation costs 1,787,869 1,220,982 566,887 Prepaid license fee 249,999 71,038 178,962 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 4,147,687 $ 1,457,930 $ 2,689,758

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES	NOTE 9 – OTHER CURRENT LIABILITIES Other current liabilities consist of the following: December 31, 2016 2015 Accrued taxes $ 182,122 $ 235,162 Accrued paid time off 126,486 108,526 Allowance for system removal 116,350 54,771 Other accrued liabilities 35,263 13,267 Accrued professional services 25,000 67,500 TOTAL OTHER CURRENT LIABILITIES $ 485,221 $ 479,226

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10– COMMITMENTS AND CONTINGENCIES Operating Lease On September 8, 2009, we entered into a Commercial Lease Agreement (the “Lease”) for 10,578 square feet of office and warehouse space expiring on June 30, 2015. On December 8, 2014, we entered into a Lease Extension Agreement (the “Lease Extension”), wherein we extended the Lease through June 30, 2020. The Lease Extension contains a renewal provision under which we may renew the Lease for an additional five year period under the same terms and conditions. Rent expense for the years ended December 31, 2016 and 2015 was $199,553 and $214,147, respectively. A summary of the monthly base rent per the Lease and the Lease Extension follows: Years Ending 2017 $ 16,613 2018 $ 15,052 2019 $ 15,503 2020 $ 15,968 As of December 31, 2016, future minimum rental payments are as follows: Years Ending 2017 $ 189,990 2018 183,330 2019 188,830 Through June 30, 2020 95,810 Total $ 657,960 Debt Maturity As of December 31, 2016, future debt payments due are as follows: Years Total Loan Senior (1) Notes Payable Mandatorily Venture 2017 $ 878,346 $ — $ — $ 439,173 $ 439,173 2018 6,666,667 6,666,667 — — — 2019 6,666,667 6,666,667 — — — 2020 6,666,666 6,666,666 — — — 2021 39,637,156 — 39,637,156 — — Thereafter 23,901,897 — 23,901,897 — — Total $ 84,417,399 $ 20,000,000 $ 63,539,053 $ 439,173 $ 439,173 (1)

AGREEMENT WITH HEALTHCOR

AGREEMENT WITH HEALTHCOR	12 Months Ended
	Dec. 31, 2016
Agreement With Healthcor
AGREEMENT WITH HEALTHCOR	NOTE 11 – AGREEMENT WITH HEALTHCOR On April 21, 2011, we entered into a Note and Warrant Purchase Agreement (as subsequently amended) (the “HealthCor Purchase Agreement”) with HealthCor. Pursuant to the HealthCor Purchase Agreement, we sold Senior Secured Convertible Notes to HealthCor in the principal amount of $9,316,000 and $10,684,000, respectively (collectively the “2011 HealthCor Notes”). The 2011 HealthCor Notes have a maturity date of April 20, 2021. We also issued Warrants to HealthCor for the purchase of an aggregate of up to 5,488,456 and 6,294,403 shares, respectively, of our Common Stock at an exercise price of $1.40 per share (collectively the “2011 HealthCor Warrants”). So long as no event of default has occurred, the outstanding principal balances of the 2011 HealthCor Notes accrue interest from April 21, 2011 through April 20, 2016 (the “First Five Year Note Period”) at the rate of 12.5% per annum, compounding quarterly and shall be added to the outstanding principal balances of the 2011 HealthCor Notes on the last day of each calendar quarter. Interest accruing from April 21, 2016 through April 20, 2021 (the “Second Five Year Note Period”) at a rate of 10% per annum, compounding quarterly, may be paid quarterly in arrears in cash or, at our option, such interest may be added to the outstanding principal balances of the 2011 HealthCor Notes on the last day of each calendar quarter. For the period from April 21, 2016 through December 31, 2016 interest has been added to the outstanding principal balance. From the date any event of default occurs, the interest rate, then applicable, shall be increased by five percent (5%) per annum. HealthCor has the right, upon an event of default, to declare due and payable any unpaid principal amount of the 2011 HealthCor Notes then outstanding, plus previously accrued but unpaid interest and charges, together with the interest then scheduled to accrue (calculated at the default rate described in the immediately preceding sentence) through the end of the First Five Year Note Period or the Second Five Year Note Period, as applicable. At any time after April 21, 2011, HealthCor is entitled to convert any portion of the outstanding and unpaid accrued interest on and principal balances of the 2011 HealthCor Notes into fully paid and non-assessable shares of our Common Stock at a conversion rate of $1.25 per share, subject to adjustment in accordance with anti-dilution provisions set forth in the 2011 HealthCor Notes. As of December 31, 2016, the underlying shares of our Common Stock related to the 2011 HealthCor Notes totaled approximately 32,000,000. On January 31, 2012, we entered into the Second Amendment to the HealthCor Purchase Agreement with HealthCor (the “Second Amendment”) amending the HealthCor Purchase Agreement, and sold Senior Secured Convertible Notes to HealthCor in the principal amounts of $2,329,000 and $2,671,000, respectively (collectively the “2012 HealthCor Notes”). As provided by the Second Amendment, the 2012 HealthCor Notes are in substantially the same form as the 2011 HealthCor Notes, with changes to the “Issuance Date,” “Maturity Date,” “First Five Year Note Period” and other terms to take into account the timing of the issuance of the 2012 HealthCor Notes. The 2012 HealthCor Notes have a maturity date of January 30, 2022. In addition, the provisions regarding interest payments, interest acceleration, optional conversion, negative covenants, and events of default, preemptive rights and registration rights are the same as those of the 2011 HealthCor Notes. At any time after January 30, 2012, HealthCor is entitled to convert any portion of the outstanding and unpaid accrued interest on and principal balances of the 2012 HealthCor Notes into fully paid and non-assessable shares of our Common Stock at a conversion rate of $1.25 per share, subject to adjustment in accordance with anti-dilution provisions set forth in the 2012 HealthCor Notes. As of December 31, 2016, the underlying shares of our Common Stock related to the 2012 HealthCor Notes totaled approximately 7,000,000. On August 20, 2013, we entered into a Third Amendment to the HealthCor Purchase Agreement with HealthCor (the “Third Amendment”) to redefine our minimum cash balance requirements. Previously we were required to maintain a minimum cash balance of $5,000,000 and should we drop below that balance, it triggered a default. The Third Amendment allowed for a reduced minimum cash period, as defined in the HealthCor Purchase Agreement, which allowed us to drop below $5,000,000, but not below $4,000,000. All other terms and conditions of the HealthCor Purchase Agreement, including all amendments thereto, remain the same. Upon entering the reduced minimum cash period (which occurred on October 7, 2013), we had 120 days to return our minimum cash balance to the original $5,000,000. On January 16, 2014, we increased our cash balance to in excess of the original $5,000,000 minimum allowable balance. On January 16, 2014, we entered into a Fourth Amendment to the HealthCor Purchase Agreement with HealthCor (the “Fourth Amendment”) and sold Senior Secured Convertible Notes to HealthCor in the principal amounts of $2,329,000 and $2,671,000 (collectively the “2014 HealthCor Notes”). As provided by the Fourth Amendment, the 2014 HealthCor Notes are in substantially the same form as the 2011 HealthCor Notes, with changes to the “Issuance Date,” “Maturity Date,” “First Five Year Note Period” and other terms to take into account the timing of the issuance of the 2014 HealthCor Notes. The 2014 HealthCor Notes have a maturity date of January 15, 2024. In addition, the provisions regarding interest payments, interest acceleration, optional conversion, negative covenants, and events of default, preemptive rights and registration rights are the same as those of the 2011 HealthCor Notes. At any time after January 16, 2014, HealthCor is entitled to convert any portion of the outstanding and unpaid accrued interest on and principal balances of the 2014 HealthCor Notes into fully paid and non-assessable shares of our Common Stock at a conversion rate of $0.40 per share, subject to adjustment in accordance with anti-dilution provisions set forth in the 2014 HealthCor Notes. Additionally we issued Warrants to HealthCor for the purchase of an aggregate of up to 4,000,000 shares of our Common Stock at an exercise price of $0.40 per share (collectively the “2014 HealthCor Warrants”). As of December 31, 2016, the underlying shares of our Common Stock related to the 2014 HealthCor Notes totaled approximately 18,000,000. On December 4, 2014, we entered into a Fifth Amendment to the HealthCor Purchase Agreement (the “Fifth Amendment”) with HealthCor and certain additional investors (such additional investors, the “New Investors” and, collectively with HealthCor Partners Fund, LP, the “Investors”) and agreed to sell and issue (i) additional notes in the initial aggregate principal amount of $6,000,000,with a conversion price per share of $0.52 (subject to adjustment as described therein) (the “Fifth Amendment Notes”) and (ii) additional Warrants for an aggregate of up to 3,692,308 shares of our Common Stock at an exercise price per share of $0.52 (subject to adjustment as described therein) (the “Fifth Amendment Warrants”). As provided by the Fifth Amendment, the Fifth Amendment Notes are in substantially the same form as the 2011 HealthCor Notes, with changes to the “Issuance Date,” “Maturity Date,” “First Five Year Note Period” and other terms to take into account the timing of the issuance of the Fifth Amendment Notes. The Fifth Amendment Notes have a maturity date of February 16, 2025. In addition, the provisions regarding interest payments, interest acceleration, optional conversion, negative covenants, and events of default, preemptive rights and registration rights are the same as those of the 2011 HealthCor Notes. The New Investors are composed of all but one of our current directors and one of our officers. On February 17, 2015, the Company and the Investors closed on the transactions contemplated by the Fifth Amendment. In connection with this closing, the Company and the Investors entered into an Amended and Restated Pledge and Security Agreement (the “Amended Security Agreement”), amending and restating that certain Pledge and Security Agreement dated as of April 20, 2011, and an Amended and Restated Intellectual Property Security Agreement (the “Amended IP Security Agreement”), amending and restating that certain Intellectual Property Security Agreement dated as of April 20, 2011. As of December 31, 2016, the underlying shares of our Common Stock related to the Fifth Amendment Notes totaled approximately 2,000,000 to HealthCor and 12,000,000 to the New Investors. On March 31, 2015, we entered into the Sixth Amendment to the HealthCor Purchase Agreement (the “Sixth Amendment”) pursuant to which, among other things, (i) the requirement to maintain a minimum cash balance of $5,000,000 was reduced to a minimum cash balance of $2,000,000 and (ii) the amendment provision was revised to permit the HealthCor Purchase Agreement to be amended by the Company and the holders of the majority of the Common Stock underlying the outstanding notes and warrants to purchase shares of our Common Stock sold pursuant to the HealthCor Purchase Agreement. On March 31, 2015, we also issued a warrant to HealthCor to purchase up to an aggregate of 1,000,000 shares of our Common Stock in consideration for certain prior waivers of the minimum cash balance requirement in the HealthCor Purchase Agreement (the “Sixth Amendment Warrant”). The Sixth Amendment Warrant has an exercise price per share of $0.53 (subject to adjustment as described therein) and an expiration date of March 31, 2025. On June 26, 2015, we (i) entered into a Seventh Amendment to the HealthCor Purchase Agreement (the “Seventh Amendment”) pursuant to which the HealthCor Purchase Agreement was amended to permit the Company to enter into and perform its obligations under the Credit Agreement entered into with PDL BioPharma, Inc., as administrative agent and lender (the “Lender”) (the “PDL Credit Agreement”); (ii) executed an Amendment to the Registration Rights Agreement between the Company and HealthCor dated April 21, 2011 (the “RR Agreement”) pursuant to which the RR Agreement was amended to make its priority of registration consistent with the Registration Rights Agreement executed by the Company and Lender (as detailed in NOTE 12 NOTE 12 Accounting Treatment When issuing debt or equity securities convertible into common stock at a discount to the fair value of the common stock at the date the debt or equity financing is committed, a company is required to record a beneficial conversion feature (“BCF”) charge. We had three separate issuances of equity securities convertible into common stock that qualify under this accounting treatment, (i) the 2011 HealthCor Notes, (ii) the 2012 HealthCor Notes and (iii) the 2014 HealthCor Notes. Because the conversion option and the 2011 HealthCor Warrants on the 2011 HealthCor Notes were originally classified as a liability when issued due to the down round provision and the removal of the provision requiring liability treatment, and subsequently reclassified to equity on December 31, 2011 when the 2011 HealthCor Notes were amended, only the accrued interest capitalized as payment in kind (“PIK”) since reclassification qualifies under this accounting treatment. The face amount of the 2012 and 2014 HealthCor Notes and all accrued PIK interest also qualify for this accounting treatment. During the years ended December 31, 2016 and 2015, we recorded a BCF of $967,988 and $2,316,231, respectively. The BCF was recorded as a charge to debt discount and a credit to additional paid in capital, with the debt discount, using the effective interest method, amortized to interest expense over the term of the notes. As Warrants were issued with the Fifth Amendment Notes, the proceeds were allocated to the instruments based on relative fair value as the warrants did not contain any features requiring liability treatment and therefore were classified as equity. The warrants issued with the Sixth Amendment also did not contain features requiring liability accounting and were recorded at fair value on the date of issuance with the offsetting credit recorded in equity. The value allocated to the Fifth Amendment Warrants was $1,093,105, which was recorded as debt discount with the credit to additional paid in capital. The value allocated to the Sixth Amendment Warrant was $378,000, which was recorded as debt costs with the credit to additional paid in capital. The discount associated with the Fifth Amendment Notes ($98,555) and the expense related to the Sixth Amendment ($8,669) are amortized to interest expense using the effective interest method. We recorded an aggregate of $2,683,719 and $2,267,814 in interest expense for the years ended December 31, 2016 and 2015, respectively, related to these transactions. The carrying value of the debt with HealthCor and the New Investors at December 31, 2016 approximates fair value as the interest rates used are those currently available to us and would be considered level 3 inputs under the fair value hierarchy.

AGREEMENT WITH PDL BIOPHARMA, I

AGREEMENT WITH PDL BIOPHARMA, INC.	12 Months Ended
	Dec. 31, 2016
Agreement With Pdl Biopharma Inc.
AGREEMENT WITH PDL BIOPHARMA	NOTE 12 – AGREEMENT WITH PDL BIOPHARMA, INC. On June 26, 2015, we entered into a Credit Agreement with PDL BioPharma, Inc., as administrative agent and lender (“the Lender”) (the “PDL Credit Agreement”). Under the PDL Credit Agreement the Lender made available to us up to $40 million in two tranches of $20 million each. Certain covenants of the PDL Credit Agreement include (a) in the event that a milestone relating to the placement of 9,000 billable units occurs on or before October 31, 2015, the Lender will fund us $20 million (the “Tranche One Loan”) and (b) in the event that additional milestones relating to (i) the placement of 27,750 billable units and (ii) the Company recording earnings before interest, tax, depreciation, and amortization (EBITDA) of not less than $7,000,000 on an annualized basis for the three calendar month period prior to the funding (on or before June 30, 2017), the Lender will fund us an additional $20 million (the “Tranche Two Loan” and, together with the Tranche One Loan, the “Loans”). Outstanding borrowings under the Tranche One Loan bear interest at the rate of 13.5% per annum, payable quarterly in arrears. Outstanding borrowings under the Tranche Two Loan bear interest at the rate of 13.0% per annum, payable quarterly in arrears. From the date any event of default occurs, the interest rate shall be increased by five percent (5%) per annum. The PDL Credit Agreement includes a minimum cash balance requirement of $3,250,000 and should we drop below $3,250,000, it will trigger a default. The $3,250,000 has been recorded as restricted cash on the consolidated balance sheets at December 31, 2016 and 2015. On October 7, 2015, the Company entered into a First Amendment (the “First Amendment”) to the PDL Credit Agreement. The First Amendment modified the conditions precedent to the funding of each tranche, such that, among other things, we no longer need to attain a specified milestone relating to the placement of our products in order for the Lender to fund us the Tranche One Loan. Contemporaneously with the execution of the First Amendment we borrowed the Tranche One Loan and issued to the Lender a term note in the principal amount of $20 million (the “Tranche One Term Note”), payable in accordance with the terms of the Credit Agreement, as amended. The First Amendment also included a revision to the Tranche Two Milestone, which changed from a minimum of 27,750 billable units (defined as one unit for each room control platform and two units for each nurse station monitor) to 31,500 Bed Equivalent Units (defined as a billable unit plus 14 units for each head-end server operating as the communication center and fractional units for mobile assets as applicable). Once funded, the PDL Credit Agreement requires interest only payments for the first eight interest payment dates and principal plus interest payments will commence on the ninth interest payment date. We may elect to pay a portion of the interest due in the form of additional loans (interest paid in kind) during the first eight interest payment dates. The first principal payment on the Tranche One Term Note is due on January 8, 2018 in the amount of $1,666,667, with similar amounts due quarterly thereafter with the final payment due on October 8, 2020. Each tranche will mature on the fifth anniversary of the date borrowed. We may elect to prepay the Loans at any time without any premium or penalty, subject to certain conditions. The obligations under the PDL Credit Agreement are secured by a pledge of substantially all of the assets of the Company and certain of its domestic subsidiaries. We executed a Subordination and Intercreditor Agreement (the “Subordination and Intercreditor Agreement”), with the Lender, HealthCor and the New Investors (as defined in NOTE 11 The PDL Credit Agreement contains customary affirmative covenants for transactions of this type and other affirmative covenants agreed to by the Company and the Lender, including, among others, the provision of annual and quarterly reports, maintenance of property, insurance, compliance with laws and contractual obligations and payment of taxes. The PDL Credit Agreement contains customary negative covenants for transactions of this type and other negative covenants agreed to by the Company and the Lender, including, among others, restrictions on the incurrence of indebtedness, the granting of liens, making restricted payments and investments, entering into affiliate transactions and transferring assets. The PDL Credit Agreement also provides for a number of customary events of default, including payment, bankruptcy, covenant, representation and warranty and judgment defaults. Contemporaneously with the execution of the PDL Credit Agreement, we issued to the Lender a warrant to purchase 4,444,445 shares of our Common Stock at an exercise price of $0.45 per share, subject to adjustment as described therein (the “PDL Warrant”). The PDL Warrant expires on June 26, 2025. Pursuant to the terms of the First Amendment we amended and restated the PDL Warrant, reducing the exercise price per share from $0.45 to $0.40 (the “Amended Warrant”). All other provisions of the Amended Warrant remained unchanged. In addition, contemporaneously with the execution of the PDL Credit Agreement the Company and the Lender executed (i) a Registration Rights Agreement pursuant to which the Company agreed to provide the Lender with certain registration rights with respect to the shares of Common Stock issuable upon exercise of the PDL Warrant (the “PDL RRA”), (ii) a Guarantee and Collateral Agreement (the “Guarantee and Collateral Agreement”) pursuant to which certain of our subsidiaries guaranteed the performance of our obligations under the PDL Credit Agreement and granted the Lender a security interest in such subsidiaries’ tangible and intangible assets securing our performance of the same, and (iii) a Patent Security Agreement and a Trademark Security Agreement pursuant to which we granted the Lender a security interest in a certain subsidiary’s tangible and intangible assets securing the performance of our obligations under the PDL Credit Agreement. Accounting Treatment In connection with the Credit Agreement, we issued the PDL Warrant to the Lender. The fair value of the PDL Warrant at issuance was $1,257,778, which has been recorded as deferred issuance costs in the accompanying consolidated financial statements. The deferred debt issuance costs associated with the PDL Credit Agreement are recorded as assets in accordance with the accounting standards as the PDL Credit Agreement is considered to be a credit facility and the warrants were payment for the facility and not the drawdowns. These costs are amortized to interest expense using the straight line method over the term of the Credit Agreement. Upon amendment of the PDL Warrant, we evaluated whether there was an increase in fair value which would require recognition of additional costs. No such increase in fair value was noted and no adjustment to the PDL Warrant valuation was necessary. For the period from June 25, 2015 through December 31, 2015, $91,840 was amortized to interest expense. For the year ended December 31, 2016, $179,688 was amortized to interest expense. The PDL Warrant has not been exercised. We also incurred certain financing costs totaling $805,917 in the accompanying consolidated financial statements. These costs have been recorded as deferred financing costs and are being amortized to interest expense over the term of the Credit Agreement. For the period from June 25, 2015 through December 31, 2015, $74,071 was amortized to interest expense. For the year ended December 31, 2016, $111,396 was amortized to interest expense.

JOINT VENTURE AGREEMENT

JOINT VENTURE AGREEMENT	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
JOINT VENTURE AGREEMENT	NOTE 13 – JOINT VENTURE AGREEMENT On November 16, 2009, we entered into a Master Investment Agreement (the “Rockwell Agreement”) with Rockwell Holdings I, LLC, a Wisconsin limited liability (“Rockwell”). Under the terms of the Rockwell Agreement, we used funds from Rockwell to fully implement the CareView System™ in Hillcrest Medical Center in Tulsa, Oklahoma (“Hillcrest”) and Saline Memorial Hospital in Benton, Arkansas (“Saline”) (the “Project Hospital(s)”). CareView-Hillcrest, LLC and CareView-Saline, LLC were created as the operating entities for the Project Hospitals under the Rockwell Agreement (the “Project LLC(s)”). See NOTE 15 Rockwell and the Company own 50% of each Project LLC. We contributed our intellectual property rights and hospital contract with each Project Hospital and Rockwell contributed cash to be used for the purchase of equipment for the Project LLCs. Rockwell provided $1,151,205 as the initial funding, $575,603 was provided under promissory notes (the “Project Notes”) and $575,602 was provided under an investment interest (“Rockwell’s Preferential Return”). We classified Rockwell’s Preferential Return as a liability since it represents an unconditional obligation by us and is recorded in mandatorily redeemable equity in joint venture on the accompanying consolidated financial statements. The Project Notes and Rockwell’s Preferential Returns both earn interest at the rate of ten percent (10%) and are secured by a security interest in all of the equipment in the Project Hospitals, intellectual property rights, and the Project Hospital Contract. In accordance with GAAP, we determined the Project LLCs are VIEs based on the fact that the total equity investment at risk was not sufficient to finance the entities activities without additional financial support. We consolidate the Project LLCs as we have the power to direct the activities and an obligation to absorb losses of the VIEs. We have no contractual liability to Rockwell with respect to the repayment obligations of the Project LLCs. As additional consideration to Rockwell for providing the funding, we granted Rockwell a warrant to purchase 1,151,206 shares of our Common Stock on the date of the Rockwell Agreement, and using the Black-Scholes Model valued the Warrants at $1,124,728 (the “Project Warrant”). The Project Warrant is classified as equity and is included in additional paid-in-capital on the accompanying consolidated financial statements. We allocated the proceeds to the Project Warrant, the Project Notes and Preferential Returns based on the relative fair value. The originally recorded debt discount of $636,752 was amortized over the expected life of the debt and was fully amortized at December 31, 2015. Hillcrest notified us of its desire to terminate its hospital agreement effective January 27, 2012. This termination resulted in the loss of monthly revenue totaling approximately $20,000, which revenue was used to make payments on our indebtedness to Rockwell. To date, we have incurred system removal costs of approximately $3,000 for removing our equipment from the hospital premises. We currently have approximately 100 units remaining on site at Hillcrest. Included in other current liabilities in the accompanying consolidated financial statements is an allowance for system removal totaling $10,250 to reserve for the removal of the remaining units. As of December 31, 2016 and 2015, the Project LLCs’ indebtedness to Rockwell, including principal and interest totaled approximately $1,207,000 and $1,139,000, respectively. On June 30, 2016, the Project Notes and Rockwell’s Preferential Returns, previously due on June 30, 2016 (the “June 2016 extensions”), were extended to June 30, 2017. In conjunction with an August 2013 extension of the due dates of the Project Notes and Rockwell’s Preferential Returns to December 31, 2013, the expiration date of the Project Warrant was extended to November 16, 2015. In October 2015, the expiration date of the Project Warrant was further extended from November 16, 2015 to November 16, 2017. In both cases, all other provisions of the Project Warrant remained unchanged. The Project Warrant were revalued in August 2013 resulting in a $25,327 increase in fair value, which has been recorded as non-cash costs included in general and administration expense in the accompanying consolidated financial statements. The Project Warrant were also revalued in October 2015 resulting in a $102,457 increase in fair value, which was recorded as non-cash costs included in general and administration expense in the accompanying consolidated financial statements. CareView, as 50% owner of the LLCs, is currently negotiating with Rockwell to settle the debt of the LLCs through the issuance of shares of CareView’s Common Stock. Although CareView anticipates that this settlement will be forthcoming in the near future, CareView and the LLCs can give no assurances that a settlement will be negotiated, or if negotiated and settled, that it will be through the issuance of CareView’s Common Stock.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2016
Variable Interest Entities
VARIABLE INTEREST ENTITIES	NOTE 14 – VARIABLE INTEREST ENTITIES The Company consolidates VIEs of which it is the primary beneficiary. The liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against our general assets. The total consolidated VIE assets and liabilities reflected on our consolidated balance sheets at December 31, 2016 and 2015 are as follows: 2016 2015 Assets Cash $ 1,270 $ 2,146 Receivables 2,579 4,731 Total current assets 3,849 6,877 Property, net 22,555 50,382 Total assets $ 26,404 $ 57,259 Liabilities Accounts payable $ 141,782 $ 132,170 Notes payable 439,173 441,498 Mandatorily redeemable interest 439,173 441,498 Accrued interest 328,978 261,450 Other current liabilities 8,747 26,936 Total liabilities $ 1,357,853 $ 1,303,552 The financial performance of the consolidated VIEs reflected on our consolidated statements of operations for the years ended December 31, 2016 and 2015 is as follows: Year Ended December 31, Year Ended December 31, Revenue, net $ 28,388 $ 28,388 Network operations expense 16,655 16,655 General and administrative expense (recovery) (19,466 ) 3,177 Depreciation 48,794 49,091 Total operating costs 45,983 68,923 Operating income (loss) (17,595 ) (40,535 ) Other income (expense) (88,529 ) (89,629 ) Loss before taxes (106,124 ) (130,164 ) Provision for taxes — — Net loss (106,124 ) (130,164 ) Net loss attributable to noncontrolling interest (53,062 ) (65,082 ) Net loss attributable to CareView Communications, Inc. $ (53,062 ) $ (65,082 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS ROCKWELL SETTLEMENT AGREEMENT On January 31, 2017, under the terms of the Master Investment Agreement (for more details see NOTE 13

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Variable Interest Entities	Variable Interest Entities We use a qualitative analysis to determine if we are the primary beneficiary of a VIE. We consider whether the enterprise’s variable interest or interests give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both of the following characteristics, among others: (a) the power to direct the activities of a VIE that most significantly impacts the entity’s economic performance, and (b) the obligation to absorb losses or the right to receive benefits from the entity, that could potentially be significant to the VIE.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain cash at financial institutions that at times may exceed federally insured limits. We have never experienced any losses related to these funds
Restricted Cash	Restricted Cash At December 31, 2016, we have $3,250,000 included in restricted cash in other assets on the consolidated balance sheet. The restricted cash is associated with our minimum cash requirement as stipulated in our credit agreement with PDL BioPharma, Inc. See further discussion in NOTE 13
Trade Accounts Receivable	Trade Accounts Receivable Trade accounts receivable are customer obligations due under normal trade terms. We provide an allowance for doubtful accounts, which is based upon a review of outstanding receivables, historical collection information and existing economic conditions. Trade accounts receivable past due more than 90 days are considered delinquent. Delinquent receivables are written off based on individual credit evaluations, results of collection efforts, and specific circumstances of the customer. Recoveries of accounts previously written off are recorded as reductions of bad debt expense when received.
Property and Equipment	Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Maintenance costs, which do not significantly extend the useful lives of the respective assets, and repair costs are charged to operating expense as incurred. We include Network Equipment in fixed assets upon receipt, and begin depreciating the Network Equipment when such equipment passes our incoming inspection and is available for use. We attribute no salvage value to the Network Equipment and depreciation is computed using the straight-line method based on the estimated useful life of seven years. Also using the straight-line method, depreciation of office and test equipment, warehouse equipment and furniture is based on the estimated useful lives of the assets, generally three years for office and test equipment, and five years for warehouse equipment and furniture.
Allowance for System Removal	Allowance for System Removal We would remove the CareView System from customer premises due to a number of factors; including, but not limited to, collection/revenue performance issues and contract expiration/non-renewal. We regularly evaluate the installed CareView Systems for such factors and an allowance is set up based on the estimated cost of removal. As of December 31, 2016 and 2015, an allowance of $116,350 and $54,771, respectively, was recorded
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Carrying values of property and equipment and finite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying values may not be recoverable. Such events or circumstances include, but are not limited to: ● Significant declines in an asset’s market price; ● Significant deterioration in an asset’s physical condition; ● Significant changes in the nature or extent of an asset’s use or operation; ● Significant adverse changes in the business climate that could impact an asset’s value, including adverse actions or assessments by regulators; ● Accumulation of costs significantly in excess of original expectations related to the acquisition or construction of an asset; ● Current-period operating or cash flow losses combined with a history of such losses or a forecast that demonstrates continuing losses associated with an asset’s use; and ● Expectations that it is more likely than not that an asset will be sold or otherwise disposed of significantly before the end of our previously estimated useful life. If impairment indicators are present, we determine whether an impairment loss should be recognized by testing the applicable asset or asset groups’ carrying value for recoverability. This test requires long-lived assets to be grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities, the determination of which requires judgment. We estimate the undiscounted future cash flows expected to be generated from the use and eventual disposal of the assets and compare that estimate to the respective carrying values in order to determine if such carrying values are recoverable. This assessment requires the exercise of judgment in assessing the future use of and projected value to be derived from the eventual disposal of the assets to be held and used. Assessments also consider changes in asset utilization, including the temporary idling of capacity and the expected timing for placing this capacity back into production. If the carrying value of the assets is not recoverable, then a loss is recorded for the difference between the assets’ fair value and respective carrying value. The fair value of the assets is determined using an “income approach” based upon a forecast of all the expected discounted future net cash flows associated with the subject assets. Some of the more significant estimates and assumptions include: market size and growth, market share, projected selling prices, manufacturing cost and discount rate. Our estimates are based upon our historical experience, our commercial relationships, market conditions and available external information about future trends. We believe our current assumptions and estimates are reasonable and appropriate; however, unanticipated events and changes in market conditions could affect such estimates resulting in the need for an impairment charge in future periods. During the years ended December 31, 2016 and 2015, no impairment was recognized.
Research and Development	Research and Development Research and development costs are expensed as incurred. Costs regarding the development of software to be sold, leased or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. We did not capitalize any such costs during the years ended December 31, 2016 and 2015.
Intellectual Property	Intellectual Property We capitalize certain costs of developing software upon the establishment of technological feasibility and prior to the availability of the product for general release to customers for our CareView System in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Capitalized costs are reported at the lower of unamortized cost or net realizable value and are amortized over the estimated useful life of the CareView System not to exceed five years. Additionally, we test our intangible assets for impairment whenever circumstances indicate that their carrying value may not be recoverable. No impairment was recorded during the years ended December 31, 2016 and 2015. Intellectual property is comprised of purchased and internally developed software costs totaling approximately $2,800,000, all of which was capitalized prior to 2008 and was fully amortized at December 31, 2012. During the years ended December 31, 2016 and 2015, we capitalized no additional intellectual property costs.
Patents and Trademarks	Patents and Trademarks We have capitalized certain costs related to registering trademarks and patent pending technology. In accordance with GAAP, we amortize our intangible assets with a finite life on a straight-line basis, over 10 years for trademarks and 20 years for patents. We begin amortization of these costs on the date patents or trademarks are awarded.
Derivative Financial Instruments	Derivative Financial Instruments Derivatives are recorded on the balance sheet at fair value and changes in fair value are recorded in earnings at each reporting date in accordance with GAAP. See Fair Value of Financial Instruments, NOTES 11 and 12
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist primarily of receivables, accounts payable, accrued expenses and short and long-term debt. The carrying amount of receivables, accounts payable and accrued expenses approximates our fair value because of the short-term maturity of such instruments and they are considered Level 1 assets under the fair value hierarchy. We have elected not to carry our debt instruments at fair value. The carrying amount of our debt approximates fair value. Interest rates that are currently available to us for issuance of short and long-term debt with similar terms and remaining maturities are used to estimate the fair value of the our short and long-term debt and would be considered Level 3 inputs under the fair value hierarchy. We have categorized our assets and liabilities that are valued at fair value on a recurring basis into a three-level fair value hierarchy in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). Assets and liabilities recorded in the consolidated balance sheets at fair value are categorized based on a hierarchy of inputs, as follows: Level 1 Level 2 Level 3 The Company’s financial assets and liabilities recorded at fair value on a recurring basis include the fair value of warrant liability discussed in NOTE 4 The following table provides the financial assets and liabilities reported at fair value and measured on a recurring basis at December, 31: Description Assets/ Quoted Prices Significant Significant Fair value of warrant liability 2016 $ (629 ) $ — $ — $ (629 ) 2015 $ (168,805 ) $ — $ — $ (168,805 ) The following table provides a summary of changes in fair value associated with the Level 3 liabilities for the year ended December 31: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) 2016 2015 Balance, beginning of period $ (168,805 ) $ (301,864 ) Issuances of derivative liabilities — — Change in fair value of warrant liability 168,176 133,059 Transfers in and/out of Level 3 — — Balance, end of period $ (629 ) $ (168,805 ) The above table of Level 3 liabilities begins with the prior period balance and adjusts the balance for changes that occurred during the current period. The ending balance of the Level 3 financial instrument presented above represent our best estimates and may not be substantiated by comparisons to independent markets and, in many cases, could not be realized in immediate settlement of the instruments.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the related temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized when the rate change is enacted. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. In accordance with GAAP, we recognize the effect of uncertain income tax positions only if the positions are more likely than not of being sustained in an audit, based on the technical merits of the position. Recognized uncertain income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which those changes in judgment occur. We recognize both interest and penalties related to uncertain tax positions as part of the income tax provision.
Revenue Recognition	Revenue Recognition Revenue is recognized when persuasive evidence of a sales arrangement exists, when the selling price is fixed or determinable, when installation and official acceptance by the facility occurs, and when collection is probable. Because we consolidate our financial statements, 100% of the revenue generated by the Project LLCs is included in our results with all intra-company accounts and transactions eliminated in consolidation. We offer CareView’s services through a subscription-based contract with each facility for a standard term of three to five years. We begin to bill monthly subscription fees to the facility upon official acceptance of the CareView System by the facility. The contract requires the facility to pay us the subscription fee monthly. During the term of the contract, we provide continuous monitoring of the CareView System and are required to maintain and service all CareView System equipment. If the customer requires additional products or services, the contract is amended accordingly.
Earnings Per Share	Earnings Per Share We calculate earnings per share (“EPS”) in accordance with GAAP, which requires the computation and disclosure of two EPS amounts, basic and diluted. Basic EPS is computed based on the weighted average number of common shares outstanding during the period. Diluted EPS is computed based on the weighted average number of common shares outstanding plus all potentially dilutive common shares outstanding during the period under the treasury stock method. Such potential dilutive common shares consist of stock options, warrants to purchase our Common Stock (the “Warrants”) and convertible debt. Potential common shares totaling approximately 122,000,000 and 108,000,000 at December 31, 2016 and 2015, respectively, have been excluded from the diluted earnings per share calculation as they are anti-dilutive due to our reported net loss.
Stock Based Compensation	Stock Based Compensation We recognize compensation expense for all share-based payments granted and amended based on the grant date fair value estimated in accordance with GAAP .
Debt Discount Costs	Debt Discount Costs Costs incurred with parties who are providing long-term financing, with Warrants issued with the underlying debt, are reflected as a debt discount based on the relative fair value of the debt and Warrants. These discounts are generally amortized over the life of the related debt, using the effective interest rate method or other methods approximating the effective interest method. Additionally, convertible debt issued with a beneficial conversion feature is recorded at a discount based on the difference in the effective conversion price and the fair value of the Company’s stock on the date of issuance, if any. Outstanding debt is presented net of any such discounts on the accompanying consolidated financial statements.
Deferred Debt Issuance and Financing Costs	Deferred Debt Issuance and Debt Financing Costs Costs incurred through the issuance of Warrants to parties who are providing long-term financing availability, which includes revolving credit lines, are reflected as deferred debt issuance based on the fair value of the Warrants issued. Costs incurred with third parties related to issuance of debt are recorded as deferred financing costs. These costs are generally amortized over the life of the financing instrument using the effective interest rate method or other methods approximating the effective interest method. Amounts associated with our senior secured convertible notes are netted with the outstanding debt on the accompanying consolidated financial statements while amount associated with credit facilities are presented in other assets on the accompanying consolidated financial statements.
Installation Costs	Installation Costs We defer all costs associated with the installation of the CareView System into a particular hospital until the CareView System is fully operational and accepted by the hospital. Upon acceptance, the associated costs are expensed ratably over the life of the hospital contract. These costs are included in network operations on the accompanying consolidated statements of operations.
Shipping and Handling Costs	Shipping and Handling Costs We expense all shipping and handling costs as incurred. These costs are included in network operations on the accompanying consolidated financial statements.
Advertising Costs	Advertising Costs We consider advertising costs as costs associated with the promotion of our products through the various media outlets and trade shows. We expense all advertising costs as incurred. Our advertising expense for the years ended December 31, 2016 and 2015 totaled approximately $168,000 and $222,000, respectively.
Concentration of Credit Risks and Customer Data	Concentration of Credit Risks and Customer Data We derive all of our revenues from hospitals. For the year ended December 31, 2016, 93 hospitals accounted for all of our revenue. During 2016 IASIS Healthcare Corporation (“IASIS”), Community Health Systems, Inc. (“CHS”) and Tenet Healthsystems Medical, Inc. (“Tenet”), accounted for 17%, 23% and 18% of our net revenues, respectively. For the year ended December 31, 2015, 96 hospitals accounted for all of our revenue. During 2015 IASIS, CHS and Tenet, accounted for 33%, 20% and 15% of our net revenues, respectively.
Use of Estimates	Use of Estimates Our financial statements have been prepared in accordance with GAAP. The preparation of these financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. We evaluate our estimates, including those related to contingencies, on an ongoing basis. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In April 2015, FASB, issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern The adoption of these amendments did not have a material effect on our consolidated financial statements Recently Issued Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) Statement of Cash Flows (Topic 230) In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In May 2014, the FASB issued ASU Revenue from Contracts with Customers

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of financial assets and liabilities reported at fair value and measured on a recurring basis	The following table provides the financial assets and liabilities reported at fair value and measured on a recurring basis at December, 31: Description Assets/ Quoted Prices Significant Significant Fair value of warrant liability 2016 $ (629 ) $ — $ — $ (629 ) 2015 $ (168,805 ) $ — $ — $ (168,805 )
Schedule of summary of changes in fair value associated with the Level 3 liabilities	The following table provides a summary of changes in fair value associated with the Level 3 liabilities for the year ended December 31: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) 2016 2015 Balance, beginning of period $ (168,805 ) $ (301,864 ) Issuances of derivative liabilities — — Change in fair value of warrant liability 168,176 133,059 Transfers in and/out of Level 3 — — Balance, end of period $ (629 ) $ (168,805 )

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Schedule of assumptions used in the Black-Scholes Model - warrants	The assumptions used in the Black-Scholes Model during the year ended December 31, 2015 are set forth in the table below. 2016 2015 Risk-free interest rate NA 1.37-2.49 % Volatility NA 60.02-77.14 % Expected life NA 5-10 Dividend yield NA 0.00 %
Schedule of warrant activity	A summary of our Warrants activity and related information follows: Number of Range of Weighted Weighted Balance at December 31, 2014 34,598,572 $0.40-$1.65 $ 0.93 4.2 Granted 9,191,752 $0.33-$0.46 $ 0.46 9.3 Exercised — Expired (8,592,626 ) Balance at December 31, 2015 35,197,698 $0.33-$1.65 $ 0.82 5.6 Granted — Exercised — Expired (500,000 ) Balance at December 31, 2016 34,697,698 $0.33-$1.65 $ 0.82 4.7 Vested and Exercisable at December 31, 2016 34,697,698 $0.33-$1.65 $ 0.82 4.7
Schedule of assumptions used in the Black-Scholes Model - stock options	The assumptions used in the Black-Scholes Model during the years ended December 31, 2016 and 2015 are set forth in the table below. 2016 2015 Risk-free interest rate 1.13-1.84 % 1.41-1.74 % Volatility 63.49-73.73 % 61.00-71.86 % Expected life 6 6 Dividend yield 0.00 % 0.00 %
Schedule of stock option activity	A summary of our Option activity and related information follows: Number of Weighted Weighted Aggregate Balance at December 31, 2014 14,273,810 $ 0.54 6.3 $ — Granted 2,393,500 $ 0.47 Exercised — Expired (6,795,471 ) Forfeited (521,172 ) Balance at December 31, 2015 9,350,667 $ 0.58 7.6 $ 15,705 Granted 6,907,975 $ 0.11 Exercised — Expired (206,664 ) Forfeited (141,003 ) Balance at December 31, 2016 15,910,975 $ 0.37 8.0 $ — Vested and Exercisable at December 31, 2016 7,020,180 $ 0.60 6.2 $ —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of income tax reconciliation	The differences between the actual income tax benefit and the amount computed by applying the statutory federal tax rate (35%) to the loss before taxes are as follows: Years Ended December 31, 2016 2015 Expected income tax benefit at statutory rate $ (6,514,444 ) $ (5,699,747 ) Debt discount amortization 701,240 700,029 Permanently disallowed interest 801,750 914,129 Other permanent differences 30,818 41,515 State income tax benefit, net of tax effect at state statutory rate — — Deferred pool true-ups/corrections related to: Amortization — — Net operating losses 45,138 232,567 Other (43,369 ) 104,765 Change in valuation account 4,978,867 3,706,742 Income tax expense (benefit) $ — $ —
Schedule of components of deferred tax assets	The components of the deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred Tax Assets: Tax benefit of net operating loss carry-forward $ 23,966,537 $ 21,321,688 Accrued interest 6,525,289 4,199,730 Stock based compensation 1,804,050 1,556,344 Amortization of intangible assets 389,695 441,399 Depreciation of fixed assets 223,211 (57,012 ) Accrued expenses 105,674 96,284 Research and development credit carry-forward 29,084 29,084 Donations 11,241 11,241 Total deferred tax assets 33,054,781 27,598,758 Deferred tax liability-beneficial conversion feature (3,066,771 ) (2,589,615 ) Valuation allowance for deferred tax assets (29,988,010 ) (25,009,143 ) Deferred tax assets, net of valuation allowance $ — $ —

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Other Current Assets
Schedule of other current assets	Other current assets consist of the following: December 31, 2016 2015 Prepaid expenses $ 102,601 $ 467,137 Other current assets 12,116 3,938 TOTAL OTHER CURRENT ASSETS $ 114,717 $ 471,075

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consist of the following: December 31, 2016 2015 Network equipment $ 12,632,559 $ 11,310,495 Office equipment 243,267 200,683 Test equipment 166,484 115,712 Vehicles 161,584 158,803 Furniture 87,646 81,838 Warehouse equipment 9,524 9,524 Leasehold improvements 5,121 5,121 13,306,185 11,882,176 Less: accumulated depreciation (9,153,771 ) (7,398,736 ) TOTAL PROPERTY AND EQUIPMENT $ 4,152,414 $ 4,483,440

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets consist of the following: December 31, 2016 Cost Accumulated Amortization Net Patents and trademarks $ 711,961 $ 104,574 $ 607,387 Other intangible assets 53,088 48,138 4,950 TOTAL INTANGIBLE ASSETS $ 765,049 $ 152,712 $ 612,337 December 31, 2015 Cost Accumulated Amortization Net Patents and trademarks $ 420,137 $ 53,706 $ 366,431 Other intangible assets 56,263 41,929 14,334 TOTAL INTANGIBLE ASSETS $ 476,400 $ 95,635 $ 380,765
Schedule of other assets	Other assets consist of the following: December 31, 2016 Cost Accumulated Amortization Net Deferred debt issuance costs $ 1,257,778 $ 271,528 $ 986,250 Deferred financing costs 805,917 185,466 620,451 Deferred installation costs 1,582,059 1,228,558 353,501 Prepaid license fee 249,999 87,431 162,568 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 3,941,877 $ 1,772,983 $ 2,168,894 December 31, 2015 Cost Accumulated Amortization Net Deferred debt issuance costs $ 1,257,778 $ 91,840 $ 1,165,938 Deferred financing costs 805,917 74,070 731,847 Deferred installation costs 1,787,869 1,220,982 566,887 Prepaid license fee 249,999 71,038 178,962 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 4,147,687 $ 1,457,930 $ 2,689,758

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of other current liabilities	Other current liabilities consist of the following: December 31, 2016 2015 Accrued taxes $ 182,122 $ 235,162 Accrued paid time off 126,486 108,526 Allowance for system removal 116,350 54,771 Other accrued liabilities 35,263 13,267 Accrued professional services 25,000 67,500 TOTAL OTHER CURRENT LIABILITIES $ 485,221 $ 479,226

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of monthly base rent	A summary of the monthly base rent per the Lease and the Lease Extension follows: Years Ending 2017 $ 16,613 2018 $ 15,052 2019 $ 15,503 2020 $ 15,968
Schedule of future minimum rental payments	As of December 31, 2016, future minimum rental payments are as follows: Years Ending 2017 $ 189,990 2018 183,330 2019 188,830 Through June 30, 2020 95,810 Total $ 657,960
Schedule of future debt payments	As of December 31, 2016, future debt payments due are as follows: Years Total Loan Senior (1) Notes Payable Mandatorily Venture 2017 $ 878,346 $ — $ — $ 439,173 $ 439,173 2018 6,666,667 6,666,667 — — — 2019 6,666,667 6,666,667 — — — 2020 6,666,666 6,666,666 — — — 2021 39,637,156 — 39,637,156 — — Thereafter 23,901,897 — 23,901,897 — — Total $ 84,417,399 $ 20,000,000 $ 63,539,053 $ 439,173 $ 439,173 (1)

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Variable Interest Entities
Schedule of VIE assets and liabilities and results of operations	The total consolidated VIE assets and liabilities reflected on our consolidated balance sheets at December 31, 2016 and 2015 are as follows: 2016 2015 Assets Cash $ 1,270 $ 2,146 Receivables 2,579 4,731 Total current assets 3,849 6,877 Property, net 22,555 50,382 Total assets $ 26,404 $ 57,259 Liabilities Accounts payable $ 141,782 $ 132,170 Notes payable 439,173 441,498 Mandatorily redeemable interest 439,173 441,498 Accrued interest 328,978 261,450 Other current liabilities 8,747 26,936 Total liabilities $ 1,357,853 $ 1,303,552 The financial performance of the consolidated VIEs reflected on our consolidated statements of operations for the years ended December 31, 2016 and 2015 is as follows: Year Ended December 31, Year Ended December 31, Revenue, net $ 28,388 $ 28,388 Network operations expense 16,655 16,655 General and administrative expense (recovery) (19,466 ) 3,177 Depreciation 48,794 49,091 Total operating costs 45,983 68,923 Operating income (loss) (17,595 ) (40,535 ) Other income (expense) (88,529 ) (89,629 ) Loss before taxes (106,124 ) (130,164 ) Provision for taxes — — Net loss (106,124 ) (130,164 ) Net loss attributable to noncontrolling interest (53,062 ) (65,082 ) Net loss attributable to CareView Communications, Inc. $ (53,062 ) $ (65,082 )

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Fair value of warrant liability	$ (629)	$ (168,805)
Recurring Measurement [Member] | Fair Value [Member]
Fair value of warrant liability	(629)	(168,805)
Recurring Measurement [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Fair value of warrant liability	$ (629)	$ (168,805)

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Change in Fair Value of Level 3 Liabilities
Balance, beginning of period	$ (168,805)	$ (301,864)
Change in fair value of warrant liability	168,176	133,059
Balance, end of period	$ (629)	$ (168,805)

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)Numbershares	Dec. 31, 2015USD ($)Numbershares
Allowance for system removal	$ 116,350	$ 54,771
Intangible assets, gross	765,049	476,400
Intangible assets, net	612,337	380,765
Advertising costs	$ 168,000	$ 222,000
Anti-dilutive common share equivalents excluded from EPS calculation | shares	122,000,000	108,000,000
Restricted cash	$ 3,250,000	$ 3,250,000
Upper Range [Member]
Revenue recognition contracts term		3 years
Lower Range [Member]
Revenue recognition contracts term		5 years
Concentration [Member] | Revenue [Member]
Number of hospital clients | Number	93	96
IASIS Healthcare [Member] | Concentration [Member] | Revenue [Member]
Concentration risk percentage	17.00%	33.00%
Community Health Systems, Inc [Member] | Concentration [Member] | Revenue [Member]
Concentration risk percentage	23.00%	20.00%
Tenet Healthsystems Medical [Member] | Concentration [Member] | Revenue [Member]
Concentration risk percentage	18.00%	15.00%
Purchased and Internally Developed Software Costs [Member]
Intangible assets, gross	$ 2,800,000
Trademarks [Member]
Amortization period for intangible assets	10 years
Patents [Member]
Amortization period for intangible assets	20 years
Network Equipment [Member]
Estimated useful life of property and equipment	7 years
Office And Test Equipment [Member]
Estimated useful life of property and equipment	3 years
Warehouse Equipment And Furniture [Member]
Estimated useful life of property and equipment	5 years

LIQUIDITY AND MANAGMENTS PLAN (

LIQUIDITY AND MANAGMENTS PLAN (Details Narrative) - USD ($)	Oct. 07, 2015	Dec. 31, 2016	Dec. 31, 2015	Jun. 26, 2015	Dec. 31, 2014	Apr. 21, 2011
Cash and cash equivalents		$ 10,088,258	$ 17,678,969		$ 2,546,262
Restricted cash		3,250,000	3,250,000
Loan payable		20,000,000	20,000,000
HealthCor Purchase Agreement [Member]
Minimum cash balance required under existing loan documents						$ 2,000,000
PDL BioPharma, Inc (Administrative Agent and Lender) [Member]
Restricted cash		$ 3,250,000	$ 3,250,000
Minimum cash balance required under existing loan documents				$ 3,250,000
Debt face amount				40,000,000
Proceeds from issuance of debt, net	$ 19,533,992
PDL BioPharma, Inc (Administrative Agent and Lender) [Member] | Tranche One Debt [Member]
Debt face amount				20,000,000
PDL BioPharma, Inc (Administrative Agent and Lender) [Member] | Tranche Two Debt [Member]
Debt face amount				$ 20,000,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Stock Options [Member]
Black-Scholes Model:
Expected life	6 years	6 years
Dividend yield	0.00%	0.00%
Stock Options [Member] | Lower Range [Member]
Black-Scholes Model:
Risk-free interest rate	1.13%	1.74%
Volatility	63.49%	71.86%
Stock Options [Member] | Upper Range [Member]
Black-Scholes Model:
Risk-free interest rate	1.84%	1.41%
Volatility	73.73%	61.00%
Warrants [Member]
Black-Scholes Model:
Dividend yield		0.00%
Warrants [Member] | Lower Range [Member]
Black-Scholes Model:
Risk-free interest rate		1.37%
Volatility		60.02%
Expected life		5 years
Warrants [Member] | Upper Range [Member]
Black-Scholes Model:
Risk-free interest rate		2.49%
Volatility		77.14%
Expected life		10 years

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number of shares under warrant
Warrants outstanding, beginning	35,197,698	34,598,572
Warrants granted		9,191,752
Warrants expired	(500,000)	(8,592,626)
Warrants outstanding, ending	34,697,698	35,197,698
Vested and Exercisable	34,697,698
Weighted Average Exercise Price
Warrant exercise price, beginning	$ 0.82	$ 0.93
Warrants granted		0.46
Warrant exercise price, ending	0.82	$ 0.82
Vested and Exercisable	$ 0.82
Weighted Average Remaining Contractual Life
Wararnt term, beginning	5 years 7 months 6 days	4 years 2 months 12 days
Warrant term, ending	4 years 8 months 12 days	5 years 7 months 6 days
Vested and Exercisable	4 years 8 months 12 days
Lower Range [Member]
Range of Warrant Price Per Share
Warrant price, beginning	$ 0.33	$ 0.40
Warrant price granted		0.33
Warrant price, ending	0.33	0.33
Warrant price vested and exercisable	0.33
Upper Range [Member]
Range of Warrant Price Per Share
Warrant price, beginning	1.65	1.65
Warrant price granted		0.46
Warrant price, ending	1.65	$ 1.65
Warrant price vested and exercisable	$ 1.65

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number Options
Stock Options Outstanding, Beginning	9,350,667	14,273,810
Granted	6,907,975	2,393,500
Expired	(206,664)	(6,795,471)
Forfeited	(141,003)	(521,172)
Stock Options Outstanding, Ending	15,910,975	9,350,667
Stock Options, vested and exercisable	7,020,180
Weighted Average Exercise Price
Stock Options Outstanding, Beginning	$ 0.58	$ 0.54
Granted	0.11	0.47
Stock Options Outstanding, Ending	0.37	$ 0.58
Stock Options, vested and exercisable	$ 0.60
Weighted Average Remaining Contractual Life
Stock Options Outstanding, Beginning	7 years 7 months 6 days	6 years 3 months 18 days
Stock Options Outstanding, Ending	8 years	7 years 7 months 6 days
Stock Options, vested and exercisable	6 years 2 months 12 days
Aggregate Intrinsic Value
Stock Options Outstanding, Beginning	$ 15,705
Stock Options Outstanding, Ending		$ 15,705

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	139,380,748	139,380,748
Common stock, shares outstanding	139,380,748	139,380,748

STOCKHOLDERS' EQUITY (Details40

STOCKHOLDERS' EQUITY (Details Narrative 1) - USD ($)	Oct. 02, 2015	Aug. 12, 2015	Feb. 17, 2015	May 31, 2016	Apr. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Jun. 26, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 04, 2014
Fair value adjustment recorded as non-cash costs						$ (168,176)	$ (133,059)
Senior secured convertible notes						$ 42,271,224	$ 33,729,093
HealthCor Fifth Amendment Purchase Agreement [Member]
Warrant exercise price (in dollars per share)											$ 0.52
Fair value of the warrants			$ 1,093,105
Senior secured convertible notes			6,000,000
Fair value of convertible debt			$ 7,336,615
Debt conversion rate			$ 0.52								$ 0.52
HealthCor Fifth Amendment Purchase Agreement [Member] | Senior Convertible Notes - 2014 Issuance [Member]
Warrants issued for financing costs, warrants			3,692,307
Warrants [Member]
Number of warrants expired				100,000	400,000
Warrants outstanding	50,000	5,000				34,697,698	35,197,698			34,598,572
Warrant exercise price (in dollars per share)	$ 0.34	$ 0.33
Term of warrants granted	5 years	5 years
Fair value of the warrants	$ 8,800	$ 855
Warrants [Member] | PDL BioPharma, Inc (Administrative Agent and Lender) [Member]
Warrants outstanding								4,444,445
Warrant exercise price (in dollars per share)								$ 0.40
Fair value of the warrants								$ 1,257,778
Warrants Revalued [Member]
Fair value of warrants at re-value							$ 168,805
Fair value adjustment recorded as non-cash costs							$ 133,059
Purchase Agreement Warrants [Member]
Warrants outstanding									1,000,000
Warrant exercise price (in dollars per share)									$ 0.53
Fair value of the warrants									$ 378,000

STOCKHOLDERS' EQUITY (Details41

STOCKHOLDERS' EQUITY (Details Narrative 2) - USD ($)	1 Months Ended									12 Months Ended		22 Months Ended	87 Months Ended	109 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Aug. 31, 2016	Mar. 31, 2016	Dec. 31, 2015	Nov. 30, 2015	Aug. 31, 2015	Mar. 31, 2015	Feb. 28, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 07, 2016	Feb. 25, 2015	Dec. 31, 2014	Sep. 30, 2009	Dec. 03, 2007
Options granted										6,907,975	2,393,500
Options outstanding	15,910,975				9,350,667					15,910,975	9,350,667	15,910,975	15,910,975	15,910,975			14,273,810
Weighted average grant date fair value of options										$ 0.06	$ 0.29
Share-based compensation expense										$ 717,385	$ 774,322
Unrecognized estimated compensation expense	$ 742,000									$ 742,000		$ 742,000	$ 742,000	$ 742,000
Period for recognization of unrecognized compensation expense										2 years 1 month 6 days
Exercise price of options granted										$ 0.11	$ 0.47
2007 Stock Incentive Plan [Member]
Shares reserved for option under the plan																			8,000,000
Vesting period														3 years
Expiration period														10 years
Options granted														8,000,000
Options outstanding	318,684									318,684		318,684	318,684	318,684
2009 Stock Incentive Plan [Member]
Shares reserved for option under the plan																		10,000,000
Vesting period													3 years
Expiration period													10 years
Options granted													10,000,000
Options outstanding	6,518,260									6,518,260		6,518,260	6,518,260	6,518,260
2015 Option Plan [Member]
Shares reserved for option under the plan																5,000,000
Vesting period												3 years
Expiration period												10 years
Options granted												5,000,000
Options outstanding	4,829,000									4,829,000		4,829,000	4,829,000	4,829,000
2016 Option Plan [Member]
Shares reserved for option under the plan															20,000,000
Vesting period										3 years
Expiration period										10 years
Options granted										4,245,031
Options outstanding	4,245,031									4,245,031		4,245,031	4,245,031	4,245,031
Stock Options [Member] | 2009 Stock Incentive Plan [Member] | Employee [Member]
Options granted									56,444
Exercise price of options granted									$ 0.53
Stock Options [Member] | 2015 Option Plan [Member] | Employee [Member]
Options granted	754,969	50,000	35,000	20,000	523,500	50,000	5,000
Exercise price of options granted	$ 0.10	$ 0.08	$ 0.18	$ 0.30	$ 0.26	$ 0.31	$ 0.38
Stock Options [Member] | 2015 Option Plan [Member] | Director [Member]
Options granted								50,000	150,000
Exercise price of options granted								$ 0.50	$ 0.53
Stock Options [Member] | 2015 Option Plan [Member] | Executive Officer [Member]
Options granted									1,000,000
Exercise price of options granted									$ 0.53
Stock Options [Member] | 2015 Option Plan [Member] | Certain Employees [Member]
Options granted	1,381,469								558,556
Exercise price of options granted	$ 0.08								$ 0.53
Stock Options [Member] | 2015 Option Plan [Member] | Five Directors [Member]
Options granted			1,176,475
Exercise price of options granted			$ 0.17
Stock Options [Member] | 2016 Option Plan [Member] | Employee [Member]
Options granted	245,031
Exercise price of options granted	$ 0.10
Stock Options [Member] | 2016 Option Plan [Member] | Director [Member]
Options granted	2,000,000
Exercise price of options granted	$ 0.10
Stock Options [Member] | 2016 Option Plan [Member] | Officer [Member]
Options granted	2,000,000
Exercise price of options granted	$ 0.10

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income tax reconciliation
Expected income tax benefit at statutory rate	$ (6,514,444)	$ (5,699,747)
Debt discount amortization	701,240	700,029
Permanently disallowed interest	801,750	914,129
Other permanent differences	30,818	41,515
Deferred pool true-ups/corrections related to:
Net operating losses	45,138	232,567
Other	(43,369)	104,765
Change in valuation account	$ 4,978,867	$ 3,706,742

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Assets:
Tax benefit of net operating loss carry-forward	$ 23,966,537	$ 21,321,688
Accrued interest	6,525,289	4,199,730
Stock based compensation	1,804,050	1,556,344
Amortization of intangible assets	389,695	441,399
Depreciation of fixed assets	223,211	(57,012)
Accrued expenses	105,674	96,284
Research and development credit carry-forward	29,084	29,084
Donations	11,241	11,241
Total deferred tax assets	33,054,781	27,598,758
Deferred tax liability-beneficial conversion feature	(3,066,771)	(2,589,615)
Valuation allowance for deferred tax assets	$ (29,988,010)	$ (25,009,143)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Statutory federal tax rate	35.00%
Increase in deferred tax valuation allowance	$ 4,978,867	$ 3,706,742
Unrealized deferred tax sharebased compensation	690,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating tax loss carry-forward	$ 69,000,000
Federal [Member] | Lower Range [Member]
Operating Loss Carryforwards [Line Items]
Expiration of net operating tax loss carry-forward	Dec. 31, 2028
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating tax loss carry-forward	$ 14,000,000
State [Member] | Lower Range [Member]
Operating Loss Carryforwards [Line Items]
Expiration of net operating tax loss carry-forward	Dec. 31, 2028

OTHER CURRENT ASSETS (Details)

OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Other Current Assets
Prepaid expenses	$ 102,601	$ 467,137
Other current assets	12,116	3,938
TOTAL OTHER CURRENT ASSETS	$ 114,717	$ 471,075

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 13,306,185	$ 11,882,176
Less: accumulated depreciation	(9,153,771)	(7,398,736)
Property and equipment, net	4,152,414	4,483,440
Network Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,632,559	11,310,495
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	243,267	200,683
Test Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	166,484	115,712
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	161,584	158,803
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	87,646	81,838
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	9,524	9,524
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,121	$ 5,121

PROPERTY AND EQUIPMENT (Detai47

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,759,016	$ 1,693,128

OTHER ASSETS (Details)

OTHER ASSETS (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Cost	$ 765,049	$ 476,400
Accumulated Amortization	152,712	95,635
Intangible assets, Net	612,337	380,765
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	711,961	420,137
Accumulated Amortization	104,574	53,706
Intangible assets, Net	607,387	366,431
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	53,088	56,263
Accumulated Amortization	48,138	41,929
Intangible assets, Net	$ 4,950	$ 14,334

OTHER ASSETS (Details 1)

OTHER ASSETS (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Cost	$ 3,941,877	$ 4,147,687
Accumulated Amortization	1,772,983	1,457,930
Other assets	2,168,894	2,689,758
Deferred Debt Issuance Costs [Member]
Cost	1,257,778	1,257,778
Accumulated Amortization	271,528	91,840
Other assets	986,250	1,165,938
Deferred Financing Costs [Member]
Cost	805,917	805,917
Accumulated Amortization	185,466	74,070
Other assets	620,451	731,847
Deferred Installation Costs [Member]
Cost	1,582,059	1,787,869
Accumulated Amortization	1,228,558	1,220,982
Other assets	353,501	566,887
Prepaid License Fee [Member]
Cost	249,999	249,999
Accumulated Amortization	87,431	71,038
Other assets	162,568	178,962
Security Deposit [Member]
Cost	46,124	46,124
Other assets	$ 46,124	$ 46,124

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
OTHER CURRENT LIABILITIES:
Accrued taxes	$ 182,122	$ 235,162
Accrued paid time off	126,486	108,526
Allowance for system removal	116,350	54,771
Other accrued liabilities	35,263	13,267
Accrued professional services	25,000	67,500
TOTAL OTHER CURRENT LIABILITIES	$ 485,221	$ 479,226

COMMITMENTS AND CONTINGENCIES51

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 16,613
2,018	15,052
2,019	15,503
2,020	$ 15,968

COMMITMENTS AND CONTINGENCIES52

COMMITMENTS AND CONTINGENCIES (Details 1)	Dec. 31, 2016USD ($)
Future minimum rental payments for the years endind December 31,
2,017	$ 189,990
2,018	183,330
2,019	188,830
Through June 30, 2020	95,810
Total	$ 657,960

COMMITMENTS AND CONTINGENCIES53

COMMITMENTS AND CONTINGENCIES (Details 2)	Dec. 31, 2016USD ($)
Future debt payments for the year ending December 31,
2,017	$ 878,346
2,018	6,666,667
2,019	6,666,667
2,020	6,666,666
2,021	39,637,156
Thereafter	23,901,897
Total	84,417,399
Mandatorily Redeemable Equity in Joint Venture [Member]
Future debt payments for the year ending December 31,
2,017	439,173
Total	439,173
Loan Payable [Member]
Future debt payments for the year ending December 31,
2,018	6,666,667
2,019	6,666,667
2,020	6,666,666
Total	20,000,000
2011 Senior Secured Convertible Notes [Member]
Future debt payments for the year ending December 31,
2,021	39,637,156	[1]
Thereafter	23,901,897	[1]
Total	63,539,053	[1]
Notes Payable [Member]
Future debt payments for the year ending December 31,
2,017	439,173
Total	$ 439,173
[1]	Senior Secured Convertible Notes are included on the accompanying consolidated financial statements as 42,271,224, which represents this amount less debt discount of $21,267,829.

COMMITMENTS AND CONTINGENCIES54

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 08, 2009ft²
Description of lease extension	On December 8, 2014, we entered into a Lease Extension Agreement (the “Lease Extension”), wherein we extended the Lease through June 30, 2020. The Lease Extension contains a renewal provision under which we may renew the Lease for an additional five year period under the same terms and conditions.
Area of office and warehouse space | ft²			10,578
Rent expense	$ 199,553	$ 214,147
Senior secured convertible notes	42,271,224	33,729,093
2011 Senior Secured Convertible Note#1 [Member]
Senior secured convertible notes	42,271,224
Debt discount	$ 21,267,829	$ 23,041,363

AGREEMENT WITH HEALTHCOR (Detai

AGREEMENT WITH HEALTHCOR (Details Narrative)	Jan. 31, 2012USD ($)$ / shares	Apr. 21, 2011USD ($)$ / sharesshares	Dec. 31, 2016Number
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Note#1 [Member]
Note amount | $		$ 9,316,000
Debt Maturity Date		Apr. 20, 2021
Issuance of warrants | shares		5,488,456
Exercise price of warrants | $ / shares		$ 1.40
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Note#2 [Member]
Note amount | $		$ 10,684,000
Debt Maturity Date		Apr. 20, 2021
Issuance of warrants | shares		6,294,403
Exercise price of warrants | $ / shares		$ 1.40
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Notes [Member]
Increase in interest rate (per annum) should default occur		5.00%
Debt conversion price | $ / shares		$ 1.25
Number of shares the note may be converted into | Number			32,000,000
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Notes [Member] | First Five Year Note Period [Member]
Interest rate, provided no default		12.50%
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Notes [Member] | Second Five Year Note Period [Member]
Interest rate, provided no default		10.00%
HealthCor Second Amendment Purchase Agreement [Member] | 2012 Senior Secured Convertible Note#1 [Member]
Note amount | $	$ 2,329,000
Debt Maturity Date	Jan. 30, 2022
HealthCor Second Amendment Purchase Agreement [Member] | 2012 Senior Secured Convertible Note#2 [Member]
Note amount | $	$ 2,671,000
Debt Maturity Date	Jan. 30, 2022
HealthCor Second Amendment Purchase Agreement [Member] | 2012 Senior Secured Convertible Notes [Member]
Debt conversion price | $ / shares	$ 1.25
Number of shares the note may be converted into | Number			7,000,000

AGREEMENT WITH HEALTHCOR (Det56

AGREEMENT WITH HEALTHCOR (Details Narrative 1)	Mar. 31, 2015USD ($)$ / sharesshares	Dec. 04, 2014USD ($)$ / sharesshares	Jan. 16, 2014USD ($)$ / sharesshares	Dec. 31, 2016USD ($)Number	Dec. 31, 2015USD ($)	Feb. 17, 2015$ / shares	Aug. 20, 2013USD ($)	Apr. 21, 2011USD ($)
Beneficial conversion features for senior secured convertible notes				$ 967,988	$ 2,316,231
Interest Expense				$ 12,592,998	9,651,869
Aggregate financing costs					913,142
HealthCor Third Amendment Purchase Agreement [Member]
Minimum cash balance required under existing loan documents							$ 5,000,000
HealthCor Third Amendment Purchase Agreement [Member] | Lower Range [Member]
Minimum cash balance required under existing loan documents							4,000,000
HealthCor Third Amendment Purchase Agreement [Member] | Upper Range [Member]
Minimum cash balance required under existing loan documents							$ 5,000,000
HealthCor Fourth Amendment Purchase Agreement [Member] | 2014 Senior Secured Convertible Note#1 [Member]
Note amount			$ 2,329,000
Debt Maturity Date			Jan. 15, 2024
HealthCor Fourth Amendment Purchase Agreement [Member] | 2014 Senior Secured Convertible Note#2 [Member]
Note amount			$ 2,671,000
Debt Maturity Date			Jan. 15, 2024
HealthCor Fourth Amendment Purchase Agreement [Member] | 2014 Senior Secured Convertible Notes [Member]
Issuance of warrants | shares			4,000,000
Exercise price of warrants | $ / shares			$ 0.40
Debt conversion price | $ / shares			$ 0.40
Number of shares the note may be converted into | Number				18,000,000
HealthCor Fifth Amendment Purchase Agreement [Member]
Note amount		$ 6,000,000
Debt Maturity Date		Feb. 16, 2025
Issuance of warrants | shares		3,692,308
Exercise price of warrants | $ / shares		$ 0.52
Debt conversion price | $ / shares		$ 0.52				$ 0.52
Debt discount		$ 1,093,105
Interest Expense				$ 2,683,719	2,267,814
HealthCor Fifth Amendment Purchase Agreement [Member] | New Investors [Member]
Number of shares the note may be converted into | Number				12,000,000
HealthCor Fifth Amendment Purchase Agreement [Member] | HealthCor Partners Fund [Member]
Number of shares the note may be converted into | Number				2,000,000
HealthCor Sixth Amendment Purchase Agreement [Member]
Issuance of warrants | shares	1,000,000
Exercise price of warrants | $ / shares	$ 0.53
Minimum cash balance required under existing loan documents	$ 5,000,000
Debt discount				$ 98,555
Interest Expense				8,669
Deferred debt costs				378,000
HealthCor Sixth Amendment Purchase Agreement [Member] | Lower Range [Member]
Minimum cash balance required under existing loan documents	$ 2,000,000
HealthCor Purchase Agreement [Member]
Minimum cash balance required under existing loan documents								$ 2,000,000
Beneficial conversion features for senior secured convertible notes				$ 967,988	$ 2,316,231

AGREEMENT WITH PDL BIOPHARMA,57

AGREEMENT WITH PDL BIOPHARMA, INC. (Details Narrative)	Oct. 07, 2015Number$ / shares	Jun. 26, 2015USD ($)Number$ / sharesshares	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Oct. 02, 2015USD ($)$ / shares	Aug. 12, 2015USD ($)$ / shares
Restricted cash			$ 3,250,000	$ 3,250,000
Warrants [Member]
Exercise price (in dollars per shares) | $ / shares					$ 0.34	$ 0.33
Fair value of warrant					$ 8,800	$ 855
PDL BioPharma, Inc (Administrative Agent and Lender) [Member]
Debt face amount		$ 40,000,000
Description of payment terms		Interest only payments for the first eight interest payment dates and principal plus interest payments will commence on the ninth interest payment date. We may elect to pay a portion of the interest due in the form of additional loans (interest paid in kind) during the first eight interest payment dates.Each tranche will mature on the fifth anniversary of the date borrowed. We may elect to prepay the Loans at any time without any premium or penalty, subject to certain conditions.
Description of collateral		Secured by a pledge of substantially all of the assets of the Company and certain of its domestic subsidiaries.
Minimum cash balance required under existing loan documents		$ 3,250,000
Restricted cash			3,250,000	3,250,000
PDL BioPharma, Inc (Administrative Agent and Lender) [Member] | Warrants [Member]
Number common stock called | shares		4,444,445
Exercise price (in dollars per shares) | $ / shares		$ 0.40
Warrant expiration date		Jun. 26, 2025
Fair value of warrant		$ 1,257,778
Amortized interest expense			91,840	179,688
Deferred financing costs				805,917
Amortized deferred financing costs			$ 74,071	$ 111,396
PDL BioPharma, Inc (Administrative Agent and Lender) [Member] | Tranche One Debt [Member]
Debt face amount		$ 20,000,000
Description of debt milestone placement		In the event that a milestone relating to the placement of 9,000 billable units occurs on or before October 31, 2015.
Interest rate		13.50%
Number of billable units | Number		9,000
Date of first required debt repyment		Jan. 8, 2018
Debt periodic repayment		$ 1,666,667
PDL BioPharma, Inc (Administrative Agent and Lender) [Member] | Tranche Two Debt [Member]
Debt face amount		$ 20,000,000
Description of debt milestone placement		(i) the placement of 27,750 billable units and (ii) the Company recording earnings before interest, tax, depreciation, and amortization (EBITDA) of not less than $7,000,000 on an annualized basis for the three calendar month period prior to the funding (on or before June 30, 2017).
Interest rate		13.00%
Number of billable units | Number		27,250
Earning before interest, tax, depreciation, and amortization milestone		$ 7,000,000
Increase of interest rate if default occurs		5.00%
PDL BioPharma, Inc (Administrative Agent and Lender) - First Amendment [Member] | Warrants [Member]
Exercise price (in dollars per shares) | $ / shares	$ 0.45
PDL BioPharma, Inc (Administrative Agent and Lender) - First Amendment [Member] | Tranche Two Debt [Member]
Description of debt milestone placement	Tranche Two Milestone, which changed from a minimum of 27,750 billable units (defined as one unit for each room control platform and two units for each nurse station monitor) to 31,500 Bed Equivalent Units (defined as a billable unit plus 14 units for each head-end server operating as the communication center and fractional units for mobile assets as applicable).
Number of billable units | Number	31,500
PDL BioPharma, Inc (Administrative Agent and Lender) - Restated Amendment [Member] | Warrants [Member]
Exercise price (in dollars per shares) | $ / shares	$ 0.40

JOINT VENTURE AGREEMENT (Detail

JOINT VENTURE AGREEMENT (Details Narrative)	Jan. 27, 2012USD ($)Number	Nov. 16, 2009USD ($)shares	Oct. 31, 2015USD ($)	Aug. 31, 2013USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Other current liabilities					$ 485,221	$ 479,226
Joint Venture - Rockwell [Member]
Percentage owned by company of each joint venture		50.00%
Funding by Rockwell into the Joint Venture, cash		$ 1,151,205
Promissory note amounts		575,603			1,207,000	1,139,000
Investment Interest issued to Rockwell as Preferential Return		$ 575,602
Interest rate on project notes and preferential returns, per investment agreement		10.00%
Fair value of warrants issued to Rockwell for providing funding			$ 102,457	$ 25,327
Discount on debt recorded						$ 636,752
Monthly revenue lost due to Hillcrest termination	$ 20,000
De-installation costs incurred	$ 3,000
Number of units remaining at Hillcrest site | Number	100
Other current liabilities					$ 10,250
Joint Venture - Rockwell [Member] | Warrants [Member]
Warrants issued for financing costs, warrants | shares		1,151,206
Fair value of warrants issued to Rockwell for providing funding		$ 1,124,728

VARIABLE INTEREST ENTITIES (Det

VARIABLE INTEREST ENTITIES (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Assets
Receivables	$ 1,069,304	$ 1,176,404
Total current assets	11,272,279	19,326,448
Property, net	4,152,414	4,483,440
Liabilities
Accounts payable	195,472	332,402
Accrued interest	328,979	261,450
Other current liabilities	485,221	479,226
Variable Interest Entity [Member]
Assets
Cash	1,270	2,146
Receivables	2,579	4,731
Total current assets	3,849	6,877
Property, net	22,555	50,382
Total assets	26,404	57,259
Liabilities
Accounts payable	141,782	132,170
Accrued interest	439,173	441,498
Other current liabilities	439,173	441,498
Notes payable	328,978	261,450
Mandatorily redeemable interest	8,747	26,936
Total liabilities	$ 1,357,853	$ 1,303,552

VARIABLE INTEREST ENTITIES (D60

VARIABLE INTEREST ENTITIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 5,973,985	$ 5,139,450
Network operations expense	4,679,297	4,597,887
General and administrative expense (recovery)	3,757,816	3,744,095
Depreciation	1,816,093	1,727,440
Total operating costs	12,283,017	12,000,504
Operating loss	(6,309,032)	(6,861,054)
Loss before taxes	(18,665,759)	(16,350,074)
Net loss attributable to noncontrolling interest	(53,062)	(65,082)
Net loss attributable to CareView Communications, Inc.	(18,612,697)	(16,284,992)
Variable Interest Entity [Member]
Revenue	28,388	28,388
Network operations expense	16,655	16,655
General and administrative expense (recovery)	(19,466)	3,177
Depreciation	48,794	49,091
Total operating costs	45,983	68,923
Operating loss	(17,595)	(40,535)
Other expense	(88,529)	(89,629)
Loss before taxes	(106,124)	(130,164)
Net loss	(106,124)	(130,164)
Net loss attributable to noncontrolling interest	(53,062)	(65,082)
Net loss attributable to CareView Communications, Inc.	$ (53,062)	$ (65,082)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Rockwell Settlement Agreement [Member] - USD ($)	1 Months Ended
	Mar. 31, 2017	Dec. 31, 2019
Subsequent Event [Line Items]
Final payment due on remaining principal balance		$ 13,786
Aggregate debt amount	$ 1,213,786
Issuance of a promissory note	1,113,786
Cash payment for settlement	100,000
Periodic payment	$ 100,000
Frequency of periodic payment	quarterly principal payments