CareView Communications (CRVW) 10-Q 7 Jun 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	May 31, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-54090
Entity Registrant Name	CAREVIEW COMMUNICATIONS, INC.
Entity Central Index Key	0001377149
Entity Tax Identification Number	95-4659068
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	405 State Highway 121
Entity Address, Address Line Two	Suite B-240
Entity Address, City or Town	Lewisville
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75067
City Area Code	(972)
Local Phone Number	943-6050
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		421,880,748

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 441,973	$ 520,166
Accounts receivable	1,351,842	948,328
Inventory	285,732	301,446
Other current assets	75,909	71,020
Total current assets	2,155,456	1,840,960
Property and equipment, net	540,050	642,559
Intangible assets, net	760,226	820,106
Operating lease asset	401,066	434,330
Other assets, net	179,786	209,649
Total assets	4,036,584	3,947,604
Current Liabilities:
Accounts payable	702,490	650,796
Notes payable	20,000,000	20,000,000
Notes payable - related parties	700,000	700,000
Convertible notes payable, related parties	18,000,000	42,394,168
Convertible notes payable, non-related parties		1,805,832
Operating lease liability	178,882	175,520
Other current liabilities	15,914,266	14,553,277
Total current liabilities	55,495,638	80,279,593
Long-term Liabilities:
Operating lease liability, less current portion	266,386	305,259
Other liability	19,841	23,481
Total long-term liabilities	286,227	328,740
Total liabilities	55,781,865	80,608,333
Stockholders’ Deficit:
Common stock - par value $0.001; 500,000,000 shares authorized; 403,880,748 and 141,880,748 issued and outstanding, respectively	403,881	141,881
Additional paid in capital	153,130,315	127,130,055
Accumulated deficit	(205,279,477)	(203,932,665)
Total stockholders’ deficit	(51,745,281)	(76,660,729)
Total liabilities and stockholders’ deficit	$ 4,036,584	$ 3,947,604

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	403,880,748	141,880,748
Common stock, outstanding	403,880,748	141,880,748

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues
Total Revenue	$ 1,782,259	$ 2,319,029
Operating expenses:
Cost of equipment	31,934	117,598
Network operations	705,042	737,476
General and administration	697,766	939,248
Sales and marketing	168,419	189,216
Research and development	518,632	497,252
Depreciation and amortization	176,831	161,463
Total operating expense	2,298,624	2,642,253
Operating loss	(516,365)	(323,224)
Other income and (expense)
Interest expense	(831,334)	(2,021,784)
Interest income	887
Total other income (expense)	(830,447)	(2,021,784)
Loss before taxes	(1,346,812)	(2,345,008)
Provision for income taxes
Net loss	$ (1,346,812)	$ (2,345,008)
Net loss per share, basic	$ (0.01)	$ (0.02)
Net loss per share, diluted	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding, diuted	144,791,859	141,880,748
Weighted average number of common shares outstanding, diuted	144,791,859	141,880,748
Subscription-based lease revenue [Member]
Revenues
Total Revenue	$ 1,217,497	$ 1,307,863
Sales-based equipment package revenue [Member]
Revenues
Total Revenue	136,296	817,012
Sales-based software bundle revenue [Member]
Revenues
Total Revenue	$ 428,466	$ 194,154

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 139,381	$ 85,052,367	$ (197,890,046)	$ (112,698,298)
Beginning balance (in shares) at Dec. 31, 2021	139,380,748
Issuance of warrants to purchase common stock		240,000		240,000
Options granted as compensation		55,847		55,847
Net loss			(2,345,008)	(2,345,008)
Ending balance, value at Mar. 31, 2022	$ 139,381	85,348,214	(200,235,054)	(114,747,459)
Ending balance (in shares) at Mar. 31, 2022	139,380,748
Beginning balance, value at Dec. 31, 2022	$ 141,881	127,130,055	(203,932,665)	(76,660,729)
Beginning balance (in shares) at Dec. 31, 2022	141,880,748
Options granted as compensation		62,260		62,260
Debt to equity conversion at $0.10	$ 262,000	25,938,000		26,200,000
Debt to equity conversion at $0.10 (in shares)	262,000,000
Net loss			(1,346,812)	(1,346,812)
Ending balance, value at Mar. 31, 2023	$ 403,881	$ 153,130,315	$ (205,279,477)	$ (51,745,281)
Ending balance (in shares) at Mar. 31, 2023	403,880,748

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) (Parenthetical)	Mar. 31, 2023 $ / shares
Statement of Stockholders' Equity [Abstract]
Debt to equity conversion (in dollars per share)	$ 0.10

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITES
Net loss	$ (1,346,812)	$ (2,345,008)
Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities:
Depreciation	102,509	134,940
Amortization of intangible assets	59,879	14,451
Amortization of debt discount		166,760
Amortization of deferred installation costs	14,443	12,072
Non-cash lease expense	33,265	28,499
Interest incurred and paid in kind		806,728
Stock based compensation related to options granted	62,260	295,847
Changes in operating assets and liabilities:
Accounts receivable	(403,515)	(157,794)
Inventory	15,714	79,299
Other current assets	(4,888)	113,138
Other assets	15,420	4,099
Accounts payable	51,694	39,536
Accrued Interest	802,125	688,005
Other current liabilities	558,863	327,529
Operating lease liability	(35,511)	(29,205)
Net cash flows provided by (used in) operating activities	(74,554)	178,896
CASH FLOWS FROM INVESTING ACTIVITIES
Patent, trademark, and other intangible asset costs		(56,110)
Net cash flows used in investing activities		(56,110)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of notes payable		(13,785)
Payments of other long term liabilities	(3,639)	(3,522)
Net cash flows used in financing activities	(3,639)	(17,307)
Increase (decrease) in cash	(78,193)	105,479
Cash, cash equivalents and restricted cash, beginning of period	520,166	659,228
Cash, cash equivalents and restricted cash, end of period	441,973	764,707
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING ACTIVITES
Replacement Notes conversion to equity at $0.10 per share	$ 26,200,000

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical)	Mar. 31, 2023 $ / shares
Statement of Cash Flows [Abstract]
Replacement Notes conversion to equity (in dollars per share)	$ 0.10

BASIS OF PRESENTATION AND RECEN

BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	NOTE 1 – BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Interim Financial Statements The accompanying unaudited interim condensed consolidated financial statements of CareView Communications, Inc. (“CareView”, the “Company”, “we”, “us” or “our”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such financial statements include all adjustments (consisting solely of normal recurring adjustments) necessary for the fair statement of the financial information included herein in accordance with GAAP and the rules and regulations of the Securities and Exchange Commission (the “SEC”). The balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for complete financial statements. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from those estimates. Results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC on May 26, 2023. Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 (“ASC 606”). For our subscription service contracts, we have employed the practical expedient discussed in ASC 606-10-55-18 related to invoicing as we have the right to consideration from our customers in the amount that corresponds directly with the value to the customer of our performance completed to date and therefore, we recognize revenue upon invoicing as further discussed below. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which we expect to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which we determine revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which we expect to be entitled in exchange for those goods or services. ASC 606 requires us to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, we satisfy the performance obligation. For those customers for which we are required to collect sales taxes, we record such sales taxes on a net basis which has no effect on the amount of revenue or expenses recognized as the sales taxes are a flow through to the taxing authority. We enter into contracts with customers that may provide multiple combinations of our products, software solutions, and other related services, which are generally capable of being distinct and accounted for as separate performance obligations. Performance obligations that are not distinct at contract inception are combined. Customer contract fulfillment typically involves multiple procurement promises, which may include various equipment, software subscription, project-related installation and training services, and support. We allocate the transaction price to each performance obligation based on estimated relative standalone selling price. Revenue is then recognized for each performance obligation upon transferring control of the hardware, software, and services to the customer and in an amount that reflects the consideration we expect to receive and the estimated benefit the customer receives over the term of the contract. Generally, we recognize revenue under each of our performance obligations as follows: ● Subscription services – We recognize subscription revenues monthly over the contracted license period. ● Equipment packages – We recognize equipment revenues when control of the devices has been transferred to the client (“point in time”). ● Software bundle and related services related to sales-based contracts – We recognize our software subscription, installation, training, and other services on a straight-line basis over the estimated contracted license period (“over time”). Disaggregation of Revenue The following presents gross revenues disaggregated by our business models: Three Months Ended 2023 2022 Sales-based contract revenue Equipment package, net (point in time) $ 136,296 $ 817,012 Software bundle (over time) 428,466 194,154 Total sales-based contract revenue 564,762 1,011,166 Subscription-based lease revenue 1,217,497 1,307,863 Gross revenue $ 1,782,259 $ 2,319,029 Contract Liabilities Our subscription-based contracts payment arrangements are required to be paid monthly which are recognized into revenue when received. Some customers choose to pay their subscription fee in advance. Customer payments received in advance of satisfaction of the related performance obligations are deferred as contract liabilities. These amounts are recorded as “deferred revenue” in our condensed consolidated balance sheet and recognized into revenues over time. Our sales-based contract payment arrangements with our customers typically include an initial equipment payment due upon signing of the contract and subsequent payments when certain performance obligations are completed. Customer payments received in advance of satisfaction of related performance obligations are deferred as contract liabilities. These amounts are recorded as “deferred revenue” in our condensed consolidated balance sheet and recognized into revenues as either a point in time or over time. During the three months ended March 31, 2023 and 2022, a total of $ 8,517 83,194 The table below details the subscription-based contract liability activity during the three months ended March 31, 2023 and 2022. Three Months Ended 2023 2022 Balance, beginning of period $ 21,145 $ 231,140 Additions — — Transfer to revenue (8,517 ) (83,194 ) Balance, end of period $ 12,628 $ 147,946 During the three months ended March 31, 2023 and 2022, a total of $ 456,513 490,374 Three Months Ended 2023 2022 Balance, beginning of period $ 869,485 $ 752,526 Additions 1,184,917 1,505,386 Transfer to revenue (550,190 ) (1,022,165 ) Balance, end of period $ 1,504,212 $ 1,246,747 As of March 31, 2023, the aggregate amount of deferred revenue from subscription-based contracts and sales-based contracts allocated to performance obligations that are unsatisfied or partially satisfied 1,516,840 Years Ending December 31, Amount 2023 $ 723,459 2024 566,435 Thereafter 226,946 $ 1,516,840 We defer and capitalize all costs associated with the installation of the CareView System into a healthcare facility until the CareView System is fully operational and accepted by the healthcare facility. Installation costs are specifically identifiable based on the amounts we are charged from third party installers or directly identifiable labor hours incurred for each installation. Upon acceptance, the associated costs are expensed on a straight-line basis over the life of the contract with the healthcare facility. These costs are included in network operations on the accompanying consolidated statements of operations. The table below details the activity in these deferred installation costs during the periods ended March 31, 2023 and 2022, included in other assets in the accompanying unaudited consolidated balance sheet. Three Months Ended 2023 2022 Balance, beginning of period $ 33,461 $ 68,901 Additions — — Transfer to expense (14,443 ) (12,071 ) Balance, end of period $ 19,018 $ 56,830 Significant Judgements When Applying Topic 606 Contracts with our customers are typically structured similarly and include various combinations of our products, software solutions, and related services. Determining whether the various contract promises are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Contract transaction price is allocated to distinct performance obligations using estimated standalone selling price. We determine standalone selling price maximizing observable inputs such as standalone sales, competitor standalone sales, or substantive renewal prices charged to customers when they exist. In instances where standalone selling price is not observable, we utilize an estimate of standalone selling price. Such estimates are derived from various methods that include cost plus margin, and historical pricing practices. Judgment may be required to determine standalone selling prices for each performance obligation and whether it depicts the amount we expect to receive in exchange for the related good or service. Contract modifications occur when we and our customers agree to modify existing customer contracts to change the scope or price (or both) of the contract or when a customer terminates some, or all, of the existing services provided by us. When a contract modification occurs, it requires us to exercise judgment to determine if the modification should be accounted for as a separate contract, the termination of the original contract and creation of a new contract, a cumulative catch-up adjustment to the original contract, or a combination. Contracts with our customers include a limited warranty on our products covering materials, workmanship, or design for the duration of contract. We do not offer paid additional extended or lifetime warranty packages. We determined the limited warranty in our contract is not a distinct performance obligation. We do not believe our estimates of warranty costs to be significant to our determination of revenue recognition, and therefore, did not reserve for warranty costs. Leases The Company has an operating lease primarily consisting of office space with a remaining lease term of 29 months. At the lease commencement date, an operating lease liability and related operating lease asset are recognized. The operating lease liabilities are calculated using the present value of lease payments. The discount rate used is either the rate implicit in the lease, when known, or our estimated incremental borrowing rate. Operating lease assets are valued based on the initial operating lease liabilities plus any prepaid rent and direct costs from executing the leases. 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 225,461,922 178,543,025 225,461,922 41,017,477 4,444,445 180,000,000 Recently Issued and Newly Adopted Accounting Pronouncements ASU 2016-13 ASU 2016-13 requires organizations to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance: 1. Eliminates the probable initial recognition threshold in current GAAP and, instead, reflects an organization’s current estimate of all expected credit losses over the contractual term of its financial assets. 2. Broadens the information that an entity can consider when measuring credit losses to include forward-looking information. 3. Increases usefulness of the financial statements by requiring timely inclusion of forecasted information in forming expectations of credit losses. 4. Increases comparability of purchased financial assets with credit deterioration (PCD assets) with other purchased assets that do not have credit deterioration as well as originated assets because credit losses that are expected will be recorded through an allowance for credit losses for all assets. 5. Increases users’ understanding of underwriting standards and credit quality trends by requiring additional information about credit quality indicators by year of origination (vintage). 6. For available-for-sale debt securities, aligns the income statement recognition of credit losses with the reporting period in which changes occur by recording credit losses (and subsequent changes in credit losses) through an allowance rather than a write down. The guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. We as a smaller reporting company as defined by the SEC have adopted ASU 2016-13 effective for January 1, 2023. As of March 31, 2023, ASU 2016-13 does not have any material effect on the Company. ASU 2020-06 ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. In addition, the amendments revise the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. We as a smaller reporting company as defined by the SEC will adopt ASU 2020-06 effective for fiscal year 2024. ASU 2022-03 ASU 2022-03 clarifies that a “contractual sale restriction prohibiting the sale of an equity security is a characteristic of the reporting entity holding the equity security” and is not included in the equity security’s unit of account. Accordingly, an entity should not consider the contractual sale restriction when measuring the equity security’s fair value (i.e., the entity should not apply a discount related to the contractual sale restriction, as stated in ASC 820-10-35-36B as amended by the ASU). In addition, the ASU prohibits an entity from recognizing a contractual sale restriction as a separate unit of account. Under the existing guidance in ASC 820-10-35-6B, “although a reporting entity must be able to access the market, the reporting entity does not need to be able to sell the particular asset or transfer the particular liability on the measurement date to be able to measure fair value on the basis of the price in that market.” ASU 2022-03 clarifies that an entity should apply this existing guidance when measuring the fair value of equity securities that are subject to contractual sale restrictions (i.e., a contractual sale restriction on the reporting entity that prevents the sale of an equity security in the market does not prevent the entity from measuring the fair value of the equity security on the basis of the price in that principal market). ASU 2022-03 for the Company will be effective for fiscal year 2024.

GOING CONCERN, LIQUIDITY AND MA

GOING CONCERN, LIQUIDITY AND MANAGEMENT’S PLAN	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN, LIQUIDITY AND MANAGEMENT’S PLAN	NOTE 2 – GOING CONCERN, LIQUIDITY AND MANAGEMENT’S PLAN Accounting standards require management to evaluate our ability to continue as a going concern for a period of one year after the date of the filing of this Form 10-Q (“evaluation period”). In evaluating the Company’s ability to continue as a going concern, management considers the conditions and events that raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months after the Company issues its financial statements. For the three months ended March 31, 2023, management considers the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows, and the Company’s conditional and unconditional obligations due within 12 months of the date these financial statements are issued. The Company is subject to risks like those of healthcare technology companies whereby revenues are generated based on both sales-based and subscription-based models, which assume dependence on key individuals, uncertainty of product development, generation of revenues, positive cash flow, dependence on outside sources of capital, risks associated with research, development, and successful testing of its products, successful protection of intellectual property, ability to maintain and grow its customer base, and susceptibility to infringement on the proprietary rights of others. The attainment of profitable operations is dependent on future events, including obtaining adequate financing to fulfill the Company’s growth and operating activities and generating a level of revenues adequate to support the Company’s cost structure. As of the three months ended March 31, 2023, the Company had an operating net working capital of $ 1,242,787 On March 30, 2023, noteholders owning Replacement Notes in an aggregate of $ 26,200,000 0.10 262,000,000 Upon this conversion, and as of March 31, 2023, the Company’s officers and board of directors held the majority of the Company’s outstanding voting stock. With controlling interest of the majority of outstanding shares, the Company’s majority shareholders voted to amend its articles of incorporation to increase the authorized shares available for issuance from 500,000,000 800,000,000 Management continues to monitor the immediate and future cash flows needs of the company in a variety of ways which include forecasted net cash flows from operations, capital expenditure control, new inventory orders, debt modifications, increases in sales outreach, streamlining and controlling general and administrative costs, competitive industry pricing, sale of equities, debt conversions, new product or services offerings, and new business partnerships. The Company’s net losses, cash outflows, and working capital deficit raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business. A successful transition to attaining profitable operations is dependent upon achieving a level of positive cash flows adequate to support the Company’s cost structure.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 3 – STOCKHOLDERS’ EQUITY 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. 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 term of the Warrant. 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. A summary of our Warrants activity and related information follows: Number of Range of Weighted Weighted Balance at December 31, 2022 5,694,445 $ 0.01 0.03 $ 0.024 3.5 Granted — — — — Expired — — — — Canceled — — — — Balance at March 31, 2023 5,694,445 $ 0.01 0.03 $ 0.024 3.5 Options to Purchase Common Stock of the Company During the three months ended March 31, 2023, 200,000 12,000 0.06 A summary of our stock option activity and related information follows: Number of Weighted Weighted Aggregate Balance at December 31, 2022 40,817,477 $ 0.12 5.8 $ 526,425 Granted 200,000 0.06 9.8 — Forfeited/Expired — — — — Exercised — — — — Balance at March 31, 2023 41,017,477 $ 0.12 5.5 $ 526,425 Vested and Exercisable at March 31, 2023 33,076,810 $ 0.13 5.0 $ 423,425 Share-based compensation expense for Options charged to our operating results for the three months ended March 31, 2023 and 2022 ($ 62,260 55,847 At March 31, 2023, total unrecognized estimated compensation expense related to non-vested Options granted prior to that date was approximately $ 133,336 1.2

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	3 Months Ended
	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS	NOTE 4 – OTHER CURRENT ASSETS Other current assets consist of the following: March 31, December 31, 2022 Prepaid expenses $ 75,909 $ 71,020 TOTAL OTHER CURRENT ASSETS $ 75,909 $ 71,020

INVENTORY

INVENTORY	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 5 – INVENTORY Inventory is valued at the lower of cost, determined on a first-in, first-out (FIFO), or net realizable value. Inventory items are analyzed to determine cost and net realizable value and appropriate valuation adjustments are then established. Inventory consists of the following: March 31, December 31, Inventory Asset $ 285,732 $ 301,446 TOTAL INVENTORY $ 285,732 $ 301,446

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment consist of the following: March 31, December 31, Network equipment $ 12,620,258 $ 12,620,258 Office equipment 234,429 234,429 Vehicles 232,411 232,411 Test equipment 230,365 230,365 Furniture 92,846 92,846 Warehouse equipment 9,523 9,523 Leasehold improvements 5,121 5,121 13,424,954 13,424,954 Less: accumulated depreciation (12,884,904 ) (12,782,395 ) TOTAL PROPERTY AND EQUIPMENT, NET $ 540,050 $ 642,559 Depreciation expense for the three months ended March 31, 2023 and 2022 was $ 102,509 134,941

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	NOTE 7 – INTANGIBLE ASSETS, NET Intangible assets consist of the following: March 31, 2023 Cost Accumulated Amortization Net Patents and trademarks $ 1,213,850 $ 453,624 $ 760,226 Other intangible assets 85,896 85,896 — TOTAL INTANGIBLE ASSETS $ 1,299,746 $ 539,520 $ 760,226 December 31, 2022 Cost Accumulated Amortization Net Patents and trademarks $ 1,213,850 $ 395,715 $ 818,135 Other intangible assets 85,896 83,925 1,971 TOTAL INTANGIBLE ASSETS $ 1,299,746 $ 479,640 $ 820,106 Other assets consist of the following: March 31, 2023 Cost Accumulated Amortization Net Deferred installation costs $ 1,352,041 $ 1,333,023 $ 19,018 Deferred sales commission 163,973 109,438 54,535 Prepaid license fee 249,999 189,890 60,109 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 1,812,137 $ 1,632,351 $ 179,786 December 31, 2022 Cost Accumulated Amortization Net Deferred installation costs $ 1,352,041 $ 1,318,580 $ 33,461 Deferred sales commissions 163,973 98,116 65,857 Prepaid license fee 249,999 185,792 64,207 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 1,812,137 $ 1,602,488 $ 209,649

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES	NOTE 8 – OTHER CURRENT LIABILITIES Other current liabilities consist of the following: March 31, 2023 December 31, 2022 Accrued interest $ 13,708,611 $ 12,933,611 Accrued interest, related parties 364,152 337,027 Allowance for system removal 54,802 54,802 Accrued paid time off 50,384 154,776 Deferred officer compensation (1) 139,041 139,041 Deferred revenue 1,516,840 890,631 Other accrued liabilities 80,436 43,389 TOTAL OTHER CURRENT LIABILITIES $ 15,914,266 $ 14,553,277 (1) Salary for Steve Johnson, CEO, between February 15, 2018 and September 30, 2020.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. We do not expect to pay any significant federal or state income tax for 2023 because of the losses recorded during the three months ended March 31, 2023 and net operating loss carry forwards from prior years. In assessing the realizability of deferred tax asset, including the net operating loss carryforwards (NOLs), the Company assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize its existing deferred assets. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period when those temporary differences become deductible. Accounting standards require the consideration of a valuation allowance for deferred tax assets if it is “more likely than not” that some component or all the benefits of deferred tax assets will not be realized. As of March 31, 2023, we maintained a full valuation allowance for all deferred tax assets. Based on these requirements, no provision or benefit for income taxes has been recorded. There were no recorded unrecognized tax benefits at the end of the reporting period. The Tax Cuts and Jobs Act (the “Act”) was signed into law on December 22, 2017. Among its numerous changes to the Internal Revenue Code, the Act reduces U.S. corporate rates from 35 21 80 80 The effective tax rate for the three months ended March 31, 2023 was different from the federal statutory rate due primarily to change in the valuation allowance and nondeductible interest and amortization expense.

AGREEMENT WITH PDL BIOPHARMA, I

AGREEMENT WITH PDL BIOPHARMA, INC.	3 Months Ended
	Mar. 31, 2023
Agreement With Pdl Biopharma Inc.
AGREEMENT WITH PDL BIOPHARMA, INC.	NOTE 10 – AGREEMENT WITH PDL BIOPHARMA, INC. On June 26, 2015, we entered into a Credit Agreement (as subsequently amended) with PDL BioPharma, Inc. (“PDL”), 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 20 From October 8, 2015 through May 14, 2019, the outstanding borrowings under the Tranche One Loan bore interest at the rate of 13.5 15.5 750,000 0 On January 31, 2021, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Third Amendment to Modification Agreement (the “Twenty-Third Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and January 31, 2021 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020, and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until May 31, 2021 (the end of the extended Modification Period) and that such deferrals would be a Covered Event. The Company has evaluated the Twenty-Third Modification Agreement Amendment and as the effective borrowing rate under the restructured agreement is less than the effective borrowing rate on the old agreement, a concession is deemed to have been granted under ASC 470-60-55-10. As a concession has been granted, the agreement is to be accounted for as a troubled debt restructuring by debtors (TDR) under ASC 470-60. On May 25, 2021, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Fourth Amendment to Modification Agreement (the “Twenty-Fourth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and November 30, 2021 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020, October 7, 2020, and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until November 30, 2021 (the end of the extended Modification) and that such deferrals would be a Covered Event. The Company has evaluated the Twenty-Fourth Modification Agreement Amendment and as the effective borrowing rate under the restructured agreement is less than the effective borrowing rate on the old agreement, a concession is deemed to have been granted under ASC 470-60-55-10. As a concession has been granted, the agreement is to be accounted for as a troubled debt restructuring by debtors (TDR) under ASC 470-60. On November 29, 2021, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Fifth Amendment to Modification Agreement (the “Twenty-Fifth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and June 30, 2022 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020 and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until June 30, 2022 (the end of the extended Modification) and that such deferrals would be a covered event. The Company has evaluated the Twenty-Fifth Modification Agreement Amendment and as the effective borrowing rate under the restructured agreement is less than the effective borrowing rate on the old agreement, a concession is deemed to have been granted under ASC 470-60-55-10. As a concession has been granted, the agreement is to be accounted for as a troubled debt restructuring by debtors (TDR) under ASC 470-60. On June 23, 2022, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Sixth Amendment to Modification Agreement (the “Twenty-Sixth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and June 30, 2022 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020, October 7, 2020 and June 30, 2022 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on June 30, 2022, would each be deferred until December 31, 2022 (the end of the extended Modification) and that such deferrals would be a covered event. The Company has evaluated the Twenty-Sixth Modification Agreement Amendment and as the effective borrowing rate under the restructured agreement is less than the effective borrowing rate on the old agreement, a concession is deemed to have been granted under ASC 470-60-55-10. As a concession has been granted, the agreement is to be accounted for as a troubled debt restructuring by debtors (TDR) under ASC 470-60. On December 30, 2022, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Seventh Amendment to Modification Agreement (the “Twenty-Seventh Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and February 28, 2023 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020 and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until February 28, 2023 (the end of the extended Modification Period) and that such deferrals would be a covered event. The Company has evaluated the Twenty-seventh Modification Agreement Amendment and as the effective borrowing rate under the restructured agreement is less than the effective borrowing rate on the old agreement, a concession is deemed to have been granted under ASC 470-60-55-10. As a concession has been granted, the agreement is to be accounted for as a troubled debt restructuring by debtors (TDR) under ASC 470-60. Accounting Treatment In connection with the PDL Credit Agreement, as amended, we issued the PDL Warrant to the Lender. As of March 31, 2023, the Amended PDL Warrant has not been exercised. On February 28, 2023, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Eighth Amendment to Modification Agreement (the “Twenty-Eighth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and March 31, 2023 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020 and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until March 30, 2023 (the end of the extended Modification Period). On March 31, 2023, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Twenty-Ninth Amendment to Modification Agreement (the “Twenty-Ninth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and April 30, 2023 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020 and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until April 30, 2023 (the end of the extended Modification Period). Under debt modification/troubled debt guidance, we determined that the first of the eight amendments had no cash flow impact, and therefore, had no impact on accounting. Amendments nine through ten qualified for modification accounting, while the final nineteen amendments qualified for troubled debt restructuring accounting. As appropriate, we expensed the legal costs paid to third parties. For the three months ended March 31, 2023 and 2022, pursuant to the terms of the PDL Modification Agreement, as amended, $ 802,125 775,000

AGREEMENT WITH HEALTHCOR

AGREEMENT WITH HEALTHCOR	3 Months Ended
	Mar. 31, 2023
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) with HealthCor Partners Fund, LP (“HealthCor Partners”) and HealthCor Hybrid Offshore Master Fund, LP (“HealthCor Hybrid” and, together with HealthCor Partners, “HealthCor”) (the “HealthCor Purchase Agreement”). Pursuant to the terms of the HealthCor Purchase Agreement, we sold and issued Senior Secured Convertible Notes to HealthCor in the principal amount of $ 9,316,000 10,684,000 April 20, 2021 5,488,456 6,294,403 1.40 12.5 10 5 On April 20, 2021, we agreed with the HealthCor Parties to (i) amend the 2011 HealthCor Notes to extend the maturity date of the 2011 HealthCor Notes from April 20, 2021 April 20, 2022 January 30, 2022 April 20, 2022 2,000,000 0.23 April 20, 2031 Also on April 20, 2021, in connection with the HealthCor Note Extensions and the issuance of the 2021 HealthCor Warrants, we entered into a Consent and Agreement Pursuant to Note and Warrant Purchase Agreement (the “2021 NWPA Consent”) with the HealthCor Parties and certain additional Existing Investors (in their capacity as Majority Holders acting together with the HealthCor Parties), pursuant to which, among other things, (i) the Majority Holders consented to the HealthCor Note Extensions, (ii) the Majority Holders consented to the issuance of the 2021 HealthCor Warrants and (iii) the parties agreed that the holders of the 2021 HealthCor Warrants would have registration rights for the shares of Common Stock issuable upon exercise of the 2021 HealthCor Warrants under the Registration Rights Agreement dated as of April 20, 2011, as amended June 30, 2015, by and among the Company, the HealthCor Parties and the additional investors party thereto (the “Registration Rights Agreement”). On March 08, 2022, we agreed with the HealthCor Parties to (i) amend the 2011 HealthCor Notes to extend the maturity date of the 2011 HealthCor Notes from April 20, 2022 April 20, 2023 April 20, 2022 April 20, 2023 3,000,000 0.09 March 08, 2032 240,000 Also on March 08, 2022, in connection with the HealthCor Note Extensions and the issuance of the 2021 HealthCor Warrants, we entered into a Consent and Agreement Pursuant to Note and Warrant Purchase Agreement (the “2022 NWPA Consent”) with the HealthCor Parties and certain additional Existing Investors (in their capacity as Majority Holders acting together with the HealthCor Parties), pursuant to which, among other things, (i) the Majority Holders consented to the HealthCor Note Extensions, (ii) the Majority Holders consented to the issuance of the 2021 HealthCor Warrants and (iii) the parties agreed that the holders of the 2021 HealthCor Warrants would have registration rights for the shares of Common Stock issuable upon exercise of the 2021 HealthCor Warrants under the Registration Rights Agreement dated as of April 20, 2011, as amended June 30, 2015, by and among the Company, the HealthCor Parties and the additional investors party thereto (the “Registration Rights Agreement”). On July 1, 2022, we entered into amendments to the 2014 HealthCor Notes, 2015 Supplemental Notes, Eighth Amendment Supplemental Closing Notes, Tenth Amendment Supplemental Closing Notes, Twelfth Amendment Supplemental Closing Note and Thirteenth Amendment Supplemental Closing Note (collectively, the “2022 Allonges”) to suspend the accrual of interest on the 2014 HealthCor Notes as to 100 100 100 100 100 100 Also on December 30, 2022, the Existing Investors agreed to the cancellation by the Company and the forfeiting of their respective rights in and to the 2011 Warrants, 2014 Supplemental Warrants, Fifth Amendment Supplemental Warrants, Sixth Amendment Supplemental Warrants, Eighth Amendment Supplemental Warrants, 2021 Warrants and 2022 Warrants (collectively, the “Warrants”); and the Existing Investors have agreed to waive any and all interest that has accrued, but remains unpaid on the Existing Notes held by the Existing Investors; in exchange for releasing its second senior secured position they hold in connection with the 2011 Notes and 2012 Notes. The Existing Investors have agreed to waive any and all interest that has accrued, but remains unpaid on the Existing Notes held by the Existing Investors with the 2014 Notes along with the 2015 Notes, 2018 Notes, 2019 Note and 2020 Note. In exchange for releasing its second senior secured position they hold in connection with the 2011 Notes and 2012 Notes, the HealthCor Parties will receive an additional $ 5,000,000 0.10 1,489,357 On March 30, 2023, HealthCor noteholders owning an aggregate of $ 36,000,000 fifty 0.10 180,000,000 8,200,000 0.10 262,000,000 Below is a summary of the total underlying shares of common stock related to HealthCor and related investors as of March 31, 2023 Investor Group Underlying Shares of 2011 HealthCor Notes 100,000,000 2012 HealthCor Notes 50,000,000 2014 HealthCor Notes 25,000,000 2015 HealthCor Notes 5,000,000 TOTAL 180,000,000 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. We recorded an aggregate of $ 0 1,406,760 0 860,728 Warrants were issued with the Fourth, Fifth, Eighth, Ninth, and Allonge 3 Amendment Notes and 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. At each amendment date, the warrants were recorded as debt discount, as a reduction of the net carrying amount of the debt. The debt discounts are amortized into interest expense each period under the effective interest method. The value allocated to the Ninth Amendment Warrants was $ 378,000 420,000 Warrants were issued with Allonge 4 Amendment Notes and 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. At each amendment date, the warrants were recorded as debt discount, as a reduction of the net carrying amount of the debt. The debt discounts are amortized into interest expense each period under the effective interest method. The value allocated to the Allonge 4 Amendment Warrants was $ 240,000

JOINT VENTURE AGREEMENT

JOINT VENTURE AGREEMENT	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
JOINT VENTURE AGREEMENT	NOTE 12 – JOINT VENTURE AGREEMENT On December 31, 2019, the Company and Rockwell entered into a Second Amendment to the Rockwell Note (the “Second Rockwell Note Amendment”) pursuant to which Rockwell agreed to extend the term of the Rockwell Note by one year, to December 31, 2020 December 31, 2019 January 31, 2020 On January 31, 2020, the Company and Rockwell entered into a Third Amendment to the Rockwell Note (the “Third Rockwell Note Amendment”), pursuant to which Rockwell agreed to extend the time to make the quarterly payment that would otherwise be due on January 31, 2020 February 10, 2020 Effective as of March 31, 2020, the Company and Rockwell entered into a Fourth Amendment to the Rockwell Note (the “Fourth Rockwell Note Amendment”), pursuant to which Rockwell agreed to extend the time to make the quarterly payment that would otherwise be due on March 31, 2020 April 16, 2020 On December 31, 2020, the Company and Rockwell entered a Fifth Amendment to the Rockwell Note (the “Fifth Rockwell Note Amendment”), pursuant to which Rockwell agreed (i) to extend the term of the Promissory Note by one ( 1 September 30, 2021 December 31, 2021 December 31, 2020 On November 30, 2021, the Company and Rockwell entered into a Sixth Amendment to the Rockwell Note (the “Sixth Rockwell Note Amendment”), pursuant to which Rockwell agreed to extend the term of the Rockwell Note by three months, to March 31, 2022 December 31, 2021 March 31, 2022 As of March 31, 2022, the Rockwell Note was paid off.

LEASE

LEASE	3 Months Ended
	Mar. 31, 2023
Lease
LEASE	NOTE 13 – LEASE On September 8, 2009, we entered into a Commercial Lease Agreement (the “Lease”) for 10,578 June 30, 2015 August 31, 2025 The Company has reassessed the discount rate at the remeasurement date, at 14.8 75,887 82,706 Lease Position Operating lease asset and liability for our operating lease were recorded in the condensed consolidated balance sheet as follows: As of As of Assets Operating lease asset $ 401,066 $ 434,330 Total lease asset $ 401,066 $ 434,330 Liabilities Current liabilities: Operating lease liability $ 178,882 $ 175,520 Long-term liabilities: Operating lease liability, net of current portion $ 266,386 $ 305,259 Total lease liability $ 445,268 $ 480,779 Undiscounted Cash Flows Future lease payments included in the measurement of operating lease liability on the condensed consolidated balance sheet as of March 31, 2023, for the following five fiscal years and thereafter as follows: Quarter ending Operating Remaining 2023 $ 161,766 2024 221,069 2025 150,679 Total minimum lease payments 533,515 Less effects of discounting (88,247 ) Present value of future minimum lease payments $ 445,268 Cash Flows The table below presents certain information related to the cash flows for the Company’s operating lease for the three months ended March 31, 2023: Three Months Ended Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 35,511

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On April 7, 2023, the Company board of directors and its majority shareholders authorized an amendment to its articles to increase the number of authorized shares from Board authorized an Amendment to the Articles to increase from 500,000,000 800,000,000 On April 29, 2023, the Company, the Borrower, the Subsidiary Guarantor, the Lender and the Tranche Three Lenders entered into a Thirtieth Amendment to Modification Agreement (the “Thirtieth Modification Agreement Amendment”), pursuant to which the parties agreed to amend the Modification Agreement to provide that the dates on which the Lender may elect, in the Lender’s sole discretion, to terminate the Modification Period would be July 31, 2018 and May 31, 2023 (with each such date permitted to be extended by the Lender in its sole discretion); and that the Borrower’s (i) interest payments that would otherwise be due under the Credit Agreement on December 31, 2018, March 31, 2019, June 30, 2019, September 30, 2019, December 31, 2019, March 31, 2020, June 30, 2020, September 30, 2020 and October 7, 2020 and (ii) payments for principal and for any other Obligations then outstanding under the Tranche One Loan and the Tranche Three Loans that would otherwise be due under the Credit Agreement on October 7, 2020, would each be deferred until May 31, 2023 (the end of the extended Modification Period). On May 24, 2023, noteholders owning an aggregate of $ 18,000,000 0.10 180,000,000 On May 31, 2023 (the “Effective Date”), the Company, the Borrower, the Lender, Steven G. Johnson, President and Chief Executive Officer of the Company, and Dr. James R. Higgins, a director of the Company, entered into a Seventh Amendment to Credit Agreement (the “Seventh Credit Agreement Amendment”), pursuant to which the parties agreed to amend the Credit Agreement to, among other things, (i) provide that, after the Effective Date, all accrued but unpaid interest (including interest accrued but unpaid prior to the Effective Date and excluding interest payable on the Maturity Date, in connection with any prepayment, or in the event of an Event of Default, which interest will be payable in cash) accruing on Tranche One Loans and Tranche Three Loans will be paid-in-kind on each Interest Payment Date by being added to the aggregate principal balance of the respective loans in arrears on each Interest Payment Date; (ii) require certain mandatory prepayments of the loans by the Company, including (A) quarterly prepayments in the amount, if any, that the Company’s Excess Cash Flow exceeds $ 600,000 1,200,000 600,000 100% December 31, 2024

BASIS OF PRESENTATION AND REC_2

BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying unaudited interim condensed consolidated financial statements of CareView Communications, Inc. (“CareView”, the “Company”, “we”, “us” or “our”) have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such financial statements include all adjustments (consisting solely of normal recurring adjustments) necessary for the fair statement of the financial information included herein in accordance with GAAP and the rules and regulations of the Securities and Exchange Commission (the “SEC”). The balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for complete financial statements. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from those estimates. Results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the SEC on May 26, 2023.
Revenue Recognition	Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 (“ASC 606”). For our subscription service contracts, we have employed the practical expedient discussed in ASC 606-10-55-18 related to invoicing as we have the right to consideration from our customers in the amount that corresponds directly with the value to the customer of our performance completed to date and therefore, we recognize revenue upon invoicing as further discussed below. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which we expect to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which we determine revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which we expect to be entitled in exchange for those goods or services. ASC 606 requires us to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, we satisfy the performance obligation. For those customers for which we are required to collect sales taxes, we record such sales taxes on a net basis which has no effect on the amount of revenue or expenses recognized as the sales taxes are a flow through to the taxing authority. We enter into contracts with customers that may provide multiple combinations of our products, software solutions, and other related services, which are generally capable of being distinct and accounted for as separate performance obligations. Performance obligations that are not distinct at contract inception are combined. Customer contract fulfillment typically involves multiple procurement promises, which may include various equipment, software subscription, project-related installation and training services, and support. We allocate the transaction price to each performance obligation based on estimated relative standalone selling price. Revenue is then recognized for each performance obligation upon transferring control of the hardware, software, and services to the customer and in an amount that reflects the consideration we expect to receive and the estimated benefit the customer receives over the term of the contract. Generally, we recognize revenue under each of our performance obligations as follows: ● Subscription services – We recognize subscription revenues monthly over the contracted license period. ● Equipment packages – We recognize equipment revenues when control of the devices has been transferred to the client (“point in time”). ● Software bundle and related services related to sales-based contracts – We recognize our software subscription, installation, training, and other services on a straight-line basis over the estimated contracted license period (“over time”). Disaggregation of Revenue The following presents gross revenues disaggregated by our business models: Three Months Ended 2023 2022 Sales-based contract revenue Equipment package, net (point in time) $ 136,296 $ 817,012 Software bundle (over time) 428,466 194,154 Total sales-based contract revenue 564,762 1,011,166 Subscription-based lease revenue 1,217,497 1,307,863 Gross revenue $ 1,782,259 $ 2,319,029 Contract Liabilities Our subscription-based contracts payment arrangements are required to be paid monthly which are recognized into revenue when received. Some customers choose to pay their subscription fee in advance. Customer payments received in advance of satisfaction of the related performance obligations are deferred as contract liabilities. These amounts are recorded as “deferred revenue” in our condensed consolidated balance sheet and recognized into revenues over time. Our sales-based contract payment arrangements with our customers typically include an initial equipment payment due upon signing of the contract and subsequent payments when certain performance obligations are completed. Customer payments received in advance of satisfaction of related performance obligations are deferred as contract liabilities. These amounts are recorded as “deferred revenue” in our condensed consolidated balance sheet and recognized into revenues as either a point in time or over time. During the three months ended March 31, 2023 and 2022, a total of $ 8,517 83,194 The table below details the subscription-based contract liability activity during the three months ended March 31, 2023 and 2022. Three Months Ended 2023 2022 Balance, beginning of period $ 21,145 $ 231,140 Additions — — Transfer to revenue (8,517 ) (83,194 ) Balance, end of period $ 12,628 $ 147,946 During the three months ended March 31, 2023 and 2022, a total of $ 456,513 490,374 Three Months Ended 2023 2022 Balance, beginning of period $ 869,485 $ 752,526 Additions 1,184,917 1,505,386 Transfer to revenue (550,190 ) (1,022,165 ) Balance, end of period $ 1,504,212 $ 1,246,747 As of March 31, 2023, the aggregate amount of deferred revenue from subscription-based contracts and sales-based contracts allocated to performance obligations that are unsatisfied or partially satisfied 1,516,840 Years Ending December 31, Amount 2023 $ 723,459 2024 566,435 Thereafter 226,946 $ 1,516,840 We defer and capitalize all costs associated with the installation of the CareView System into a healthcare facility until the CareView System is fully operational and accepted by the healthcare facility. Installation costs are specifically identifiable based on the amounts we are charged from third party installers or directly identifiable labor hours incurred for each installation. Upon acceptance, the associated costs are expensed on a straight-line basis over the life of the contract with the healthcare facility. These costs are included in network operations on the accompanying consolidated statements of operations. The table below details the activity in these deferred installation costs during the periods ended March 31, 2023 and 2022, included in other assets in the accompanying unaudited consolidated balance sheet. Three Months Ended 2023 2022 Balance, beginning of period $ 33,461 $ 68,901 Additions — — Transfer to expense (14,443 ) (12,071 ) Balance, end of period $ 19,018 $ 56,830 Significant Judgements When Applying Topic 606 Contracts with our customers are typically structured similarly and include various combinations of our products, software solutions, and related services. Determining whether the various contract promises are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Contract transaction price is allocated to distinct performance obligations using estimated standalone selling price. We determine standalone selling price maximizing observable inputs such as standalone sales, competitor standalone sales, or substantive renewal prices charged to customers when they exist. In instances where standalone selling price is not observable, we utilize an estimate of standalone selling price. Such estimates are derived from various methods that include cost plus margin, and historical pricing practices. Judgment may be required to determine standalone selling prices for each performance obligation and whether it depicts the amount we expect to receive in exchange for the related good or service. Contract modifications occur when we and our customers agree to modify existing customer contracts to change the scope or price (or both) of the contract or when a customer terminates some, or all, of the existing services provided by us. When a contract modification occurs, it requires us to exercise judgment to determine if the modification should be accounted for as a separate contract, the termination of the original contract and creation of a new contract, a cumulative catch-up adjustment to the original contract, or a combination. Contracts with our customers include a limited warranty on our products covering materials, workmanship, or design for the duration of contract. We do not offer paid additional extended or lifetime warranty packages. We determined the limited warranty in our contract is not a distinct performance obligation. We do not believe our estimates of warranty costs to be significant to our determination of revenue recognition, and therefore, did not reserve for warranty costs.
Leases	Leases The Company has an operating lease primarily consisting of office space with a remaining lease term of 29 months. At the lease commencement date, an operating lease liability and related operating lease asset are recognized. The operating lease liabilities are calculated using the present value of lease payments. The discount rate used is either the rate implicit in the lease, when known, or our estimated incremental borrowing rate. Operating lease assets are valued based on the initial operating lease liabilities plus any prepaid rent and direct costs from executing the leases.
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 225,461,922 178,543,025 225,461,922 41,017,477 4,444,445 180,000,000
Recently Issued and Newly Adopted Accounting Pronouncements	Recently Issued and Newly Adopted Accounting Pronouncements ASU 2016-13 ASU 2016-13 requires organizations to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance: 1. Eliminates the probable initial recognition threshold in current GAAP and, instead, reflects an organization’s current estimate of all expected credit losses over the contractual term of its financial assets. 2. Broadens the information that an entity can consider when measuring credit losses to include forward-looking information. 3. Increases usefulness of the financial statements by requiring timely inclusion of forecasted information in forming expectations of credit losses. 4. Increases comparability of purchased financial assets with credit deterioration (PCD assets) with other purchased assets that do not have credit deterioration as well as originated assets because credit losses that are expected will be recorded through an allowance for credit losses for all assets. 5. Increases users’ understanding of underwriting standards and credit quality trends by requiring additional information about credit quality indicators by year of origination (vintage). 6. For available-for-sale debt securities, aligns the income statement recognition of credit losses with the reporting period in which changes occur by recording credit losses (and subsequent changes in credit losses) through an allowance rather than a write down. The guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. We as a smaller reporting company as defined by the SEC have adopted ASU 2016-13 effective for January 1, 2023. As of March 31, 2023, ASU 2016-13 does not have any material effect on the Company. ASU 2020-06 ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. In addition, the amendments revise the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. We as a smaller reporting company as defined by the SEC will adopt ASU 2020-06 effective for fiscal year 2024. ASU 2022-03 ASU 2022-03 clarifies that a “contractual sale restriction prohibiting the sale of an equity security is a characteristic of the reporting entity holding the equity security” and is not included in the equity security’s unit of account. Accordingly, an entity should not consider the contractual sale restriction when measuring the equity security’s fair value (i.e., the entity should not apply a discount related to the contractual sale restriction, as stated in ASC 820-10-35-36B as amended by the ASU). In addition, the ASU prohibits an entity from recognizing a contractual sale restriction as a separate unit of account. Under the existing guidance in ASC 820-10-35-6B, “although a reporting entity must be able to access the market, the reporting entity does not need to be able to sell the particular asset or transfer the particular liability on the measurement date to be able to measure fair value on the basis of the price in that market.” ASU 2022-03 clarifies that an entity should apply this existing guidance when measuring the fair value of equity securities that are subject to contractual sale restrictions (i.e., a contractual sale restriction on the reporting entity that prevents the sale of an equity security in the market does not prevent the entity from measuring the fair value of the equity security on the basis of the price in that principal market). ASU 2022-03 for the Company will be effective for fiscal year 2024.

BASIS OF PRESENTATION AND REC_3

BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The following presents gross revenues disaggregated by our business models:	The following presents gross revenues disaggregated by our business models: Three Months Ended 2023 2022 Sales-based contract revenue Equipment package, net (point in time) $ 136,296 $ 817,012 Software bundle (over time) 428,466 194,154 Total sales-based contract revenue 564,762 1,011,166 Subscription-based lease revenue 1,217,497 1,307,863 Gross revenue $ 1,782,259 $ 2,319,029
The table below details the subscription-based contract liability activity during the three months ended March 31, 2023 and 2022.	During the three months ended March 31, 2023 and 2022, a total of $ 8,517 83,194 The table below details the subscription-based contract liability activity during the three months ended March 31, 2023 and 2022. Three Months Ended 2023 2022 Balance, beginning of period $ 21,145 $ 231,140 Additions — — Transfer to revenue (8,517 ) (83,194 ) Balance, end of period $ 12,628 $ 147,946 During the three months ended March 31, 2023 and 2022, a total of $ 456,513 490,374 Three Months Ended 2023 2022 Balance, beginning of period $ 869,485 $ 752,526 Additions 1,184,917 1,505,386 Transfer to revenue (550,190 ) (1,022,165 ) Balance, end of period $ 1,504,212 $ 1,246,747
As of March 31, 2023, the aggregate amount of deferred revenue from subscription-based contracts and sales-based contracts allocated to performance obligations that are unsatisfied or partially satisfied	As of March 31, 2023, the aggregate amount of deferred revenue from subscription-based contracts and sales-based contracts allocated to performance obligations that are unsatisfied or partially satisfied 1,516,840 Years Ending December 31, Amount 2023 $ 723,459 2024 566,435 Thereafter 226,946 $ 1,516,840
The table below details the activity in these deferred installation costs during the periods ended March 31, 2023 and 2022, included in other assets in the accompanying unaudited consolidated balance sheet.	The table below details the activity in these deferred installation costs during the periods ended March 31, 2023 and 2022, included in other assets in the accompanying unaudited consolidated balance sheet. Three Months Ended 2023 2022 Balance, beginning of period $ 33,461 $ 68,901 Additions — — Transfer to expense (14,443 ) (12,071 ) Balance, end of period $ 19,018 $ 56,830

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
A summary of our Warrants activity and related information follows:	A summary of our Warrants activity and related information follows: Number of Range of Weighted Weighted Balance at December 31, 2022 5,694,445 $ 0.01 0.03 $ 0.024 3.5 Granted — — — — Expired — — — — Canceled — — — — Balance at March 31, 2023 5,694,445 $ 0.01 0.03 $ 0.024 3.5
A summary of our stock option activity and related information follows:	A summary of our stock option activity and related information follows: Number of Weighted Weighted Aggregate Balance at December 31, 2022 40,817,477 $ 0.12 5.8 $ 526,425 Granted 200,000 0.06 9.8 — Forfeited/Expired — — — — Exercised — — — — Balance at March 31, 2023 41,017,477 $ 0.12 5.5 $ 526,425 Vested and Exercisable at March 31, 2023 33,076,810 $ 0.13 5.0 $ 423,425

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	3 Months Ended
	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other current assets consist of the following:	Other current assets consist of the following: March 31, December 31, 2022 Prepaid expenses $ 75,909 $ 71,020 TOTAL OTHER CURRENT ASSETS $ 75,909 $ 71,020

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventory consists of the following:	Inventory consists of the following: March 31, December 31, Inventory Asset $ 285,732 $ 301,446 TOTAL INVENTORY $ 285,732 $ 301,446

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Property and equipment consist of the following:	Property and equipment consist of the following: March 31, December 31, Network equipment $ 12,620,258 $ 12,620,258 Office equipment 234,429 234,429 Vehicles 232,411 232,411 Test equipment 230,365 230,365 Furniture 92,846 92,846 Warehouse equipment 9,523 9,523 Leasehold improvements 5,121 5,121 13,424,954 13,424,954 Less: accumulated depreciation (12,884,904 ) (12,782,395 ) TOTAL PROPERTY AND EQUIPMENT, NET $ 540,050 $ 642,559

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets consist of the following:	Intangible assets consist of the following: March 31, 2023 Cost Accumulated Amortization Net Patents and trademarks $ 1,213,850 $ 453,624 $ 760,226 Other intangible assets 85,896 85,896 — TOTAL INTANGIBLE ASSETS $ 1,299,746 $ 539,520 $ 760,226 December 31, 2022 Cost Accumulated Amortization Net Patents and trademarks $ 1,213,850 $ 395,715 $ 818,135 Other intangible assets 85,896 83,925 1,971 TOTAL INTANGIBLE ASSETS $ 1,299,746 $ 479,640 $ 820,106
Other assets consist of the following:	Other assets consist of the following: March 31, 2023 Cost Accumulated Amortization Net Deferred installation costs $ 1,352,041 $ 1,333,023 $ 19,018 Deferred sales commission 163,973 109,438 54,535 Prepaid license fee 249,999 189,890 60,109 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 1,812,137 $ 1,632,351 $ 179,786 December 31, 2022 Cost Accumulated Amortization Net Deferred installation costs $ 1,352,041 $ 1,318,580 $ 33,461 Deferred sales commissions 163,973 98,116 65,857 Prepaid license fee 249,999 185,792 64,207 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 1,812,137 $ 1,602,488 $ 209,649

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
Other current liabilities consist of the following:	Other current liabilities consist of the following: March 31, 2023 December 31, 2022 Accrued interest $ 13,708,611 $ 12,933,611 Accrued interest, related parties 364,152 337,027 Allowance for system removal 54,802 54,802 Accrued paid time off 50,384 154,776 Deferred officer compensation (1) 139,041 139,041 Deferred revenue 1,516,840 890,631 Other accrued liabilities 80,436 43,389 TOTAL OTHER CURRENT LIABILITIES $ 15,914,266 $ 14,553,277 (1) Salary for Steve Johnson, CEO, between February 15, 2018 and September 30, 2020.

AGREEMENT WITH HEALTHCOR (Table

AGREEMENT WITH HEALTHCOR (Tables)	3 Months Ended
	Mar. 31, 2023
Agreement With Healthcor
Below is a summary of the total underlying shares of common stock related to HealthCor and related investors as of March 31, 2023	Below is a summary of the total underlying shares of common stock related to HealthCor and related investors as of March 31, 2023 Investor Group Underlying Shares of 2011 HealthCor Notes 100,000,000 2012 HealthCor Notes 50,000,000 2014 HealthCor Notes 25,000,000 2015 HealthCor Notes 5,000,000 TOTAL 180,000,000

LEASE (Tables)

LEASE (Tables)	3 Months Ended
	Mar. 31, 2023
Lease
Operating lease asset and liability for our operating lease were recorded in the condensed consolidated balance sheet as follows:	Operating lease asset and liability for our operating lease were recorded in the condensed consolidated balance sheet as follows: As of As of Assets Operating lease asset $ 401,066 $ 434,330 Total lease asset $ 401,066 $ 434,330 Liabilities Current liabilities: Operating lease liability $ 178,882 $ 175,520 Long-term liabilities: Operating lease liability, net of current portion $ 266,386 $ 305,259 Total lease liability $ 445,268 $ 480,779
Future lease payments included in the measurement of operating lease liability on the condensed consolidated balance sheet as of March 31, 2023, for the following five fiscal years and thereafter as follows:	Future lease payments included in the measurement of operating lease liability on the condensed consolidated balance sheet as of March 31, 2023, for the following five fiscal years and thereafter as follows: Quarter ending Operating Remaining 2023 $ 161,766 2024 221,069 2025 150,679 Total minimum lease payments 533,515 Less effects of discounting (88,247 ) Present value of future minimum lease payments $ 445,268
The table below presents certain information related to the cash flows for the Company’s operating lease for the three months ended March 31, 2023:	The table below presents certain information related to the cash flows for the Company’s operating lease for the three months ended March 31, 2023: Three Months Ended Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 35,511

The following presents gross re

The following presents gross revenues disaggregated by our business models: (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Gross revenue	$ 1,782,259	$ 2,319,029
Sales-based equipment package revenue [Member]
Disaggregation of Revenue [Line Items]
Gross revenue	136,296	817,012
Sales-based software bundle revenue [Member]
Disaggregation of Revenue [Line Items]
Gross revenue	428,466	194,154
Sales-based contract revenue [Member]
Disaggregation of Revenue [Line Items]
Gross revenue	564,762	1,011,166
Subscription-based lease revenue [Member]
Disaggregation of Revenue [Line Items]
Gross revenue	$ 1,217,497	$ 1,307,863

BASIS OF PRESENTATION AND REC_4

BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Performance obligations	$ 1,516,840
Anti-dilutive common share equivalents excluded from EPS calculation	225,461,922	178,543,025
Share-Based Payment Arrangement, Option [Member]
Anti-dilutive common share equivalents excluded from EPS calculation	41,017,477
Warrant [Member]
Anti-dilutive common share equivalents excluded from EPS calculation	4,444,445
Convertible Debt Securities [Member]
Anti-dilutive common share equivalents excluded from EPS calculation	180,000,000
Subscription-Based Contract Liability [Member]
Contract liability recognized as revenue	$ 8,517	$ 83,194
Sales-Based Contract Liability [Member]
Contract liability recognized as revenue	$ 456,513	$ 490,374

The table below details the sub

The table below details the subscription-based contract liability activity during the three months ended March 31, 2023 and 2022. (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Subscription-Based Contract Liability [Member]
Disaggregation of Revenue [Line Items]
Balance, beginning of period	$ 21,145	$ 231,140
Additions
Transfer to revenue	(8,517)	(83,194)
Balance, end of period	12,628	147,946
Sales-Based Contract Liability [Member]
Disaggregation of Revenue [Line Items]
Balance, beginning of period	869,485	752,526
Additions	1,184,917	1,505,386
Transfer to revenue	(550,190)	(1,022,165)
Balance, end of period	$ 1,504,212	$ 1,246,747

As of March 31, 2023, the aggre

As of March 31, 2023, the aggregate amount of deferred revenue from subscription-based contracts and sales-based contracts allocated to performance obligations that are unsatisfied or partially satisfied (Details)	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligations	$ 1,516,840
2023 [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligations	723,459
2024 [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligations	566,435
Thereafter [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligations	$ 226,946

The table below details the act

The table below details the activity in these deferred installation costs during the periods ended March 31, 2023 and 2022, included in other assets in the accompanying unaudited consolidated balance sheet. (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance, beginning of period	$ 33,461	$ 68,901
Additions
Transfer to expense	(14,443)	(12,071)
Balance, end of period	$ 19,018	$ 56,830

GOING CONCERN, LIQUIDITY AND _2

GOING CONCERN, LIQUIDITY AND MANAGEMENT’S PLAN (Details Narrative) - USD ($)				3 Months Ended
	May 24, 2023	Mar. 30, 2023	Mar. 30, 2023	Mar. 31, 2023	May 22, 2023	Apr. 07, 2023	Dec. 31, 2022	Dec. 30, 2022
Working capital				$ 1,242,787
Noteholders owning replacement notes				$ 26,200,000
Debt to equity conversion (in dollars per shares)				$ 0.10
Common stock, authorized				500,000,000			500,000,000
Subsequent Event [Member]
Common stock, authorized					800,000,000	500,000,000
Replacement Notes [Member]
Noteholders owning replacement notes			$ 26,200,000
Debt to equity conversion (in dollars per shares)		$ 0.10	$ 0.10					$ 0.10
Noteholders owning replacement notes (in shares)		262,000,000	262,000,000
Replacement Notes [Member] | Subsequent Event [Member]
Noteholders owning replacement notes	$ 18,000,000
Debt to equity conversion (in dollars per shares)	$ 0.10
Noteholders owning replacement notes (in shares)	180,000,000

A summary of our Warrants activ

A summary of our Warrants activity and related information follows: (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Warrants outstanding, beginning | shares	5,694,445
Weighted average exercise price, beginning	$ 0.024
Warrant term, beginning	3 years 6 months
Warrants outstanding, ending | shares	5,694,445
Weighted average exercise price, ending	$ 0.024
Warrant term, ending	3 years 6 months
Minimum [Member]
Class of Warrant or Right [Line Items]
Warrant price, beginning	$ 0.01
Warrant price, ending	0.01
Maximum [Member]
Class of Warrant or Right [Line Items]
Warrant price, beginning	0.03
Warrant price, ending	$ 0.03

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Equity [Abstract]
Options granted	200,000
Options granted, fair value	$ 12,000
Option exercise price	$ 0.06
Share-based compensation expense	$ 62,260	$ 55,847
Unrecognized estimated compensation expense	$ 133,336
Period for recognition of unrecognized compensation expense	1 year 2 months 12 days

A summary of our stock option a

A summary of our stock option activity and related information follows: (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares
Equity [Abstract]
Stock Options Outstanding, Beginning | shares	40,817,477
Stock Options Outstanding, Weighted Average Exercise Price, Beginning | $ / shares	$ 0.12
Stock Options Outstanding, Weighted Average Remaining Contractual Life, Beginning	5 years 9 months 18 days
Stock Options Outstanding, Aggregate Intrinsic Value, Beginning | $	$ 526,425
Stock Options Outstanding, Granted | shares	200,000
Stock Options Outstanding, Weighted Average Exercise Price, Granted | $ / shares	$ 0.06
Stock Options Outstanding, Weighted Average Remaining Contractual Life, Granted	9 years 9 months 18 days
Stock Options Outstanding, Ending | shares	41,017,477
Stock Options Outstanding, Weighted Average Exercise Price, Ending | $ / shares	$ 0.12
Stock Options Outstanding, Weighted Average Remaining Contractual Life, Ending	5 years 6 months
Stock Options Outstanding, Aggregate Intrinsic Value, Ending | $	$ 526,425
Stock Options Vested and Exercisable | shares	33,076,810
Stock Options Vested and Exercisable, Weighted Average Exercise Price | $ / shares	$ 0.13
Stock Options Vested and Exercisable, Weighted Average Remaining Contractual Life	5 years
Stock Options Vested and Exercisable, Aggregate Intrinsic Value | $	$ 423,425

Other current assets consist of

Other current assets consist of the following: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 75,909	$ 71,020
TOTAL OTHER CURRENT ASSETS	$ 75,909	$ 71,020

Inventory consists of the follo

Inventory consists of the following: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory Asset	$ 285,732	$ 301,446
TOTAL INVENTORY	$ 285,732	$ 301,446

Property and equipment consist

Property and equipment consist of the following: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 13,424,954	$ 13,424,954
Less: accumulated depreciation	(12,884,904)	(12,782,395)
TOTAL PROPERTY AND EQUIPMENT, NET	540,050	642,559
Network Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	12,620,258	12,620,258
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	234,429	234,429
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	232,411	232,411
Test Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	230,365	230,365
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	92,846	92,846
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	9,523	9,523
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 5,121	$ 5,121

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 102,509	$ 134,941

Intangible assets consist of th

Intangible assets consist of the following: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Cost	$ 1,299,746	$ 1,299,746
Accumulated Amortization	539,520	479,640
Intangible assets, net	760,226	820,106
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	1,213,850	1,213,850
Accumulated Amortization	453,624	395,715
Intangible assets, net	760,226	818,135
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	85,896	85,896
Accumulated Amortization	85,896	83,925
Intangible assets, net		$ 1,971

Other assets consist of the fol

Other assets consist of the following: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Other assets noncurrent gross	$ 1,812,137	$ 1,812,137
Accumulated amortization	1,632,351	1,602,488
Other assets, net	179,786	209,649
Deferred Installation Costs [Member]
Other assets noncurrent gross	1,352,041	1,352,041
Accumulated amortization	1,333,023	1,318,580
Other assets, net	19,018	33,461
Deferred Sales Commissions [Member]
Other assets noncurrent gross	163,973	163,973
Accumulated amortization	109,438	98,116
Other assets, net	54,535	65,857
Prepaid License Fee [Member]
Other assets noncurrent gross	249,999	249,999
Accumulated amortization	189,890	185,792
Other assets, net	60,109	64,207
Security Deposit [Member]
Other assets noncurrent gross	46,124	46,124
Accumulated amortization
Other assets, net	$ 46,124	$ 46,124

Other current liabilities consi

Other current liabilities consist of the following: (Details) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest		$ 13,708,611	$ 12,933,611
Accrued interest, related parties		364,152	337,027
Allowance for system removal		54,802	54,802
Accrued paid time off		50,384	154,776
Deferred officer compensation	[1]	139,041	139,041
Deferred revenue		1,516,840	890,631
Other accrued liabilities		80,436	43,389
TOTAL OTHER CURRENT LIABILITIES		$ 15,914,266	$ 14,553,277
[1]Salary for Steve Johnson, CEO, between February 15, 2018 and September 30, 2020.

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - Internal Revenue Service (IRS) [Member]	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jan. 02, 2018
Percentage of corporate tax rate	21%	35%
Percentage of operating loss carryforwards limitation			80%

AGREEMENT WITH PDL BIOPHARMA,_2

AGREEMENT WITH PDL BIOPHARMA, INC. (Details Narrative) - USD ($)	3 Months Ended		43 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	May 13, 2019	May 15, 2019	Jun. 26, 2015
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest Expense	$ 831,334	$ 2,021,784
PDL Modification Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest Expense	$ 802,125	$ 775,000
PDL BioPharma, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount available under credit agreement					$ 40,000,000
PDL BioPharma, Inc. [Member] | Tranche One [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amount available under credit agreement					$ 20,000,000
Interest rate during period			13.50%
Debt instrument interest rate				15.50%
Minimum cash balance required before modification				$ 750,000
Minimum cash balance required				$ 0

AGREEMENT WITH HEALTHCOR (Detai

AGREEMENT WITH HEALTHCOR (Details Narrative) - USD ($)									3 Months Ended
	Mar. 30, 2023	Mar. 30, 2023	Dec. 30, 2022	Mar. 08, 2022	Mar. 06, 2022	Apr. 20, 2021	Apr. 18, 2021	Apr. 21, 2011	Mar. 31, 2023	Mar. 31, 2022	Jul. 01, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt to equity conversion (in dollars per shares)									$ 0.10
Noteholders owning replacement notes									$ 26,200,000
Interest expense									831,334	$ 2,021,784
Interest incurred and paid in kind										806,728
HealthCor Ninth Amendment Warrants [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt discount									378,000
HealthCor Allonge No.3 Warrants [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt discount									420,000
HealthCor Allonge No.4 Warrants [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt discount									240,000
2011 Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest expense									0	1,406,760
2014 HealthCor Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
2015 Supplemental Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
Eighth Amendment Supplemental Closing Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
Tenth Amendment Supplemental Closing Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
Twelfth Amendment Supplemental Closing Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
Thirteenth Amendment Supplemental Closing Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of principal suspended interest accrual											100%
Replacement Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument additional value			$ 5,000,000
Debt to equity conversion (in dollars per shares)	$ 0.10	$ 0.10	$ 0.10
Gain on troubled debt restructuring			$ 1,489,357
Noteholders owning replacement notes		$ 26,200,000
Noteholders owning replacement notes (in shares)	262,000,000	262,000,000
Tranche One [Member] | Replacement Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt to equity conversion (in dollars per shares)	$ 0.10	$ 0.10
Noteholders owning replacement notes	$ 36,000,000
Conversion percentage	50%
Noteholders owning replacement notes (in shares)	180,000,000
Tranche Two [Member] | Replacement Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt to equity conversion (in dollars per shares)	$ 0.10	$ 0.10
Noteholders owning replacement notes	$ 8,200,000
HealthCor Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest incurred and paid in kind									$ 0	$ 860,728
HealthCor Purchase Agreement [Member] | Convertible Debt [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan amount								$ 9,316,000
Debt maturity date								Apr. 20, 2021
Issuance of warrants								5,488,456
Exercise price of warrants								$ 1.40
Increase in interest rate (per annum) should default occur								5%
HealthCor Purchase Agreement [Member] | Convertible Debt [Member] | First Five Year Note Period [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate								12.50%
HealthCor Purchase Agreement [Member] | Convertible Debt [Member] | Second Five Year Note Period [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate								10%
HealthCor Purchase Agreement [Member] | 2011 Senior Secured Convertible Note#2 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan amount								$ 10,684,000
Issuance of warrants								6,294,403
HealthCor Note Extensions [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of warrants				3,000,000		2,000,000
Exercise price of warrants				$ 0.09		$ 0.23
Warrants expiration date				Mar. 08, 2032		Apr. 20, 2031
Value of warrants				$ 240,000
HealthCor Note Extensions [Member] | 2011 Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt maturity date				Apr. 20, 2023	Apr. 20, 2022	Apr. 20, 2022	Apr. 20, 2021
HealthCor Note Extensions [Member] | 2012 Notes [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt maturity date				Apr. 20, 2023	Apr. 20, 2022	Apr. 20, 2022	Jan. 30, 2022

Below is a summary of the total

Below is a summary of the total underlying shares of common stock related to HealthCor and related investors as of March 31, 2023 (Details)	Mar. 31, 2023 shares
Outstanding notes and warrants to purchase common shares	180,000,000
2011 HealthCor Notes [Member]
Outstanding notes and warrants to purchase common shares	100,000,000
2012 HealthCor Notes [Member]
Outstanding notes and warrants to purchase common shares	50,000,000
2014 HealthCor Notes [Member]
Outstanding notes and warrants to purchase common shares	25,000,000
2015 HealthCor Notes [Member]
Outstanding notes and warrants to purchase common shares	5,000,000

JOINT VENTURE AGREEMENT (Detail

JOINT VENTURE AGREEMENT (Details Narrative) - Rockwell [Member - Rockwell Note [Member]	Nov. 30, 2021	Dec. 31, 2020	Mar. 31, 2020	Jan. 31, 2020	Dec. 31, 2019
Second Rockwell Note Amendment [Member]
Debt maturity date					Dec. 31, 2020
Debt previous payment due date					Dec. 31, 2019
Debt revised payment due date					Jan. 31, 2020
Third Rockwell Note Amendment [Member]
Debt previous payment due date				Jan. 31, 2020
Debt revised payment due date				Feb. 10, 2020
Fourth Rockwell Note Amendment [Member]
Debt previous payment due date			Mar. 31, 2020
Debt revised payment due date			Apr. 16, 2020
Fifth Rockwell Note Amendment [Member]
Debt maturity date		Dec. 31, 2021
Term extension period		1 year
Debt date of final required quarterly payment		Sep. 30, 2021
Prior due date of quarterly payment		Dec. 31, 2020
Sixth Rockwell Note Amendment [Member]
Debt maturity date	Mar. 31, 2022
Debt previous payment due date	Dec. 31, 2021
Debt revised payment due date	Mar. 31, 2022

Operating lease asset and liabi

Operating lease asset and liability for our operating lease were recorded in the condensed consolidated balance sheet as follows: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Assets
Operating lease asset	$ 401,066	$ 434,330
Total lease asset	401,066	434,330
Current liabilities:
Operating lease liability	178,882	175,520
Long-term liabilities:
Operating lease liability, net of current portion	266,386	305,259
Total lease liability	$ 445,268	$ 480,779

Future lease payments included

Future lease payments included in the measurement of operating lease liability on the condensed consolidated balance sheet as of March 31, 2023, for the following five fiscal years and thereafter as follows: (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Lease
Remaining 2023	$ 161,766
2024	221,069
2025	150,679
Total minimum lease payments	533,515
Less effects of discounting	(88,247)
Present value of future minimum lease payments	$ 445,268	$ 480,779

The table below presents certai

The table below presents certain information related to the cash flows for the Company’s operating lease for the three months ended March 31, 2023: (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$ 35,511	$ 29,205

LEASE (Details Narrative)

LEASE (Details Narrative)			3 Months Ended
	Mar. 04, 2020	Sep. 08, 2009 ft²	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Lease
Area of lease | ft²		10,578
Expiration of lease	Aug. 31, 2025	Jun. 30, 2015
Discount rate			14.80%
Rent expense | $			$ 75,887	$ 82,706

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)					3 Months Ended
	May 31, 2023	May 24, 2023	Mar. 30, 2023	Mar. 30, 2023	Mar. 31, 2023	May 22, 2023	Apr. 07, 2023	Dec. 31, 2022	Dec. 30, 2022
Subsequent Event [Line Items]
Common stock, authorized					500,000,000			500,000,000
Noteholders owning replacement notes					$ 26,200,000
Debt to equity conversion (in dollars per shares)					$ 0.10
Replacement Notes [Member]
Subsequent Event [Line Items]
Noteholders owning replacement notes				$ 26,200,000
Debt to equity conversion (in dollars per shares)			$ 0.10	$ 0.10					$ 0.10
Noteholders owning replacement notes (in shares)			262,000,000	262,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, authorized						800,000,000	500,000,000
Subsequent Event [Member] | Replacement Notes [Member]
Subsequent Event [Line Items]
Noteholders owning replacement notes		$ 18,000,000
Debt to equity conversion (in dollars per shares)		$ 0.10
Noteholders owning replacement notes (in shares)		180,000,000
Subsequent Event [Member] | Seventh Amendment to Credit Agreement [Member]
Subsequent Event [Line Items]
Excess Cash Flow threshold for mandatory quarterly loan prepayment	$ 600,000
Cash threshold for mandatory monthly transfers to Inventory Reserve Account	1,200,000
Inventory Reserve Account threshold for mandatory loan prepayment	$ 600,000
Prepayment percentage of gross debt proceeds	100%
Debt maturity date	Dec. 31, 2024