CareView Communications (CRVW) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Document Information [Line Items]
Entity Central Index Key	0001377149
Entity Registrant Name	CareView Communications Inc
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	000-54090
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	95-4659068
Entity Address, Address Line One	405 State Highway 121, 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
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	CRVW
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		583,880,748

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 1,400,386	$ 1,145,871
Accounts receivable	996,983	1,167,934
Inventory	317,314	294,435
Other current assets	368,173	335,091
Total current assets	3,082,856	2,943,331
Property and equipment, net	190,973	317,626
Other Assets:
Intangible assets, net	408,608	406,301
Operating lease right-of-use asset	170,992	292,990
Other assets, net	294,120	302,010
Total other assets	873,720	1,001,301
Total assets	4,147,549	4,262,258
Current Liabilities:
Accounts payable	427,244	598,095
Deferred revenue	2,689,605	1,752,061
Operating lease liability	192,154	188,184
Accrued interest payable	18,885,514	16,479,139
Other current liabilities	458,324	489,497
Total current liabilities	43,352,841	40,206,976
Long-term Liabilities:
Operating lease liability, non-current	0	139,099
Other liabilities	287,143	178,907
Total long-term liabilities	287,143	318,006
Total liabilities	43,639,984	40,524,982
Stockholders' Deficit:
Preferred stock - par value $0.001; 20,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock - par value $0.001; 800,000,000 shares authorized; 583,880,748 issued and outstanding	583,881	583,881
Additional paid in capital	171,408,790	171,038,349
Accumulated deficit	(211,485,106)	(207,884,954)
Total stockholders' deficit	(39,492,435)	(36,262,724)
Total liabilities and stockholders' deficit	4,147,549	4,262,258
Nonrelated Party [Member]
Current Liabilities:
Notes payable	20,000,000	20,000,000
Related Party [Member]
Current Liabilities:
Notes payable	$ 700,000	$ 700,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock shares authorized (in shares)	800,000,000	800,000,000
Common stock shares issued (in shares)	583,880,748	583,880,748
Common stock shares outstanding (in shares)	583,880,748	583,880,748

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues
Total revenue	$ 1,932,382	$ 2,425,390	$ 6,109,259	$ 7,917,758
Operating expenses:
Cost of equipment	0	105,311	91,644	362,241
Network operations	905,385	537,779	2,389,370	2,006,308
General and administration	758,615	684,848	2,165,908	2,434,568
Sales and marketing	292,215	423,184	856,432	822,417
Research and development	593,686	621,929	1,636,396	1,655,934
Depreciation and amortization	66,957	95,874	206,424	376,502
Total operating expense	2,616,858	2,468,925	7,346,174	7,657,970
Operating income (loss)	(684,476)	(43,535)	(1,236,915)	259,788
Other income and (expense)
Interest expense	(802,125)	(830,994)	(2,406,375)	(2,527,955)
Interest income	15,946	4,628	43,138	6,647
Total other expense	(786,179)	(826,366)	(2,363,237)	(2,521,308)
Loss before taxes	(1,470,655)	(869,901)	(3,600,152)	(2,261,520)
Provision for income taxes	0	0	0	0
Net loss	$ (1,470,655)	$ (869,901)	$ (3,600,152)	$ (2,261,520)
Net loss per share (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding, basic, and diluted (in shares)	583,880,748	583,880,748	583,880,748	417,517,785
Subscription Based Lease [Member]
Revenues
Total revenue	$ 997,771	$ 1,031,828	$ 3,016,915	$ 3,409,523
Sales Based Equipment Package [Member]
Revenues
Total revenue	120	876,126	816,935	2,872,911
Sales Based Software Bundle [Member]
Revenues
Total revenue	$ 934,491	$ 517,436	$ 2,275,409	$ 1,635,324

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022	141,880,748
Balance at Dec. 31, 2022	$ 141,881	$ 127,130,055	$ (203,932,665)	$ (76,660,729)
Stock based compensation	$ 0	62,260	0	62,260
Debt to equity conversion at $0.10 (in shares)	262,000,000
Debt to equity conversion at $0.10	$ 262,000	25,938,000	0	26,200,000
Net loss	$ 0	0	(1,346,812)	(1,346,812)
Balance (in shares) at Mar. 31, 2023	403,880,748
Balance at Mar. 31, 2023	$ 403,881	153,130,315	(205,279,477)	(51,745,281)
Balance (in shares) at Dec. 31, 2022	141,880,748
Balance at Dec. 31, 2022	$ 141,881	127,130,055	(203,932,665)	(76,660,729)
Net loss				(2,261,520)
Balance (in shares) at Sep. 30, 2023	583,880,748
Balance at Sep. 30, 2023	$ 583,881	171,029,955	(206,194,185)	(34,580,349)
Balance (in shares) at Mar. 31, 2023	403,880,748
Balance at Mar. 31, 2023	$ 403,881	153,130,315	(205,279,477)	(51,745,281)
Stock based compensation	$ 0	54,796	0	54,796
Debt to equity conversion at $0.10 (in shares)	180,000,000
Debt to equity conversion at $0.10	$ 180,000	17,820,000	0	18,000,000
Net loss	$ 0	0	(44,807)	(44,807)
Balance (in shares) at Jun. 30, 2023	583,880,748
Balance at Jun. 30, 2023	$ 583,881	171,005,111	(205,324,284)	(33,735,292)
Stock based compensation	0	24,844	0	24,844
Net loss	$ 0	0	(869,901)	(869,901)
Balance (in shares) at Sep. 30, 2023	583,880,748
Balance at Sep. 30, 2023	$ 583,881	171,029,955	(206,194,185)	(34,580,349)
Balance (in shares) at Dec. 31, 2023	583,880,748
Balance at Dec. 31, 2023	$ 583,881	171,038,349	(207,884,954)	(36,262,724)
Stock based compensation	0	53,271	0	53,271
Net loss	$ 0	0	(1,022,226)	(1,022,226)
Balance (in shares) at Mar. 31, 2024	583,880,748
Balance at Mar. 31, 2024	$ 583,881	171,091,620	(208,907,180)	(37,231,679)
Balance (in shares) at Dec. 31, 2023	583,880,748
Balance at Dec. 31, 2023	$ 583,881	171,038,349	(207,884,954)	(36,262,724)
Net loss				(3,600,152)
Balance (in shares) at Sep. 30, 2024	583,880,748
Balance at Sep. 30, 2024	$ 583,881	171,408,790	(211,485,106)	(39,492,435)
Balance (in shares) at Mar. 31, 2024	583,880,748
Balance at Mar. 31, 2024	$ 583,881	171,091,620	(208,907,180)	(37,231,679)
Stock based compensation	0	158,424	0	158,424
Net loss	$ 0	0	(1,107,271)	(1,107,271)
Balance (in shares) at Jun. 30, 2024	583,880,748
Balance at Jun. 30, 2024	$ 583,881	171,250,044	(210,014,451)	(38,180,526)
Stock based compensation	0	158,746	0	158,746
Net loss	$ 0	0	(1,470,655)	(1,470,655)
Balance (in shares) at Sep. 30, 2024	583,880,748
Balance at Sep. 30, 2024	$ 583,881	$ 171,408,790	$ (211,485,106)	$ (39,492,435)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2023	Mar. 31, 2023
Debt Converted to Equity [Member]
Debt to equity conversion price per share (in dollars per share)	$ 0.1	$ 0.1

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITES
Net loss	$ (3,600,152)	$ (2,261,520)
Adjustments to reconcile net loss to net cash flows provided by operating activities:
Depreciation	163,247	273,478
Amortization of intangible assets	27,052	81,242
Amortization of deferred installation costs	4,634	21,783
Non-cash lease expense	121,998	103,853
Stock based compensation	370,441	141,900
Changes in operating assets and liabilities:
Accounts receivable	170,951	(877,542)
Inventory	(22,879)	68,840
Other current assets	(33,083)	(258,817)
Accounts payable	(170,852)	(44,952)
Accrued interest	2,406,375	2,406,375
Other current liabilities	(8,968)	268,719
Deferred revenue	1,053,823	455,076
Deferred sales commissions	45,508	(95,275)
Operating lease liability	(135,129)	(112,178)
Net cash flows provided by operating activities	392,966	170,982
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(36,594)	(6,444)
Patent, trademark, and other intangible asset costs	(93,815)	0
Net cash flows used in investing activities	(130,409)	(6,444)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of vehicle loan	(8,042)	(10,684)
Net cash flows used in financing activities	(8,042)	(10,684)
Increase in cash	254,515	153,854
Cash, beginning of period	1,145,871	520,166
Cash, end of period	1,400,386	674,020
SUPPLEMENTAL SCHEDULE OF NON-CASH FINANCING ACTIVITES
Non-cash debt-to-equity conversion	$ 0	$ 44,200,000

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	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 not December 31, 2023 not not 10 December 31, 2023 March 29, 2024. Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 606” 606 10 55 18 In accordance with ASC 606, 606 five 606 1 2 3 4 5 no We enter into contracts with customers that may not Customer contract fulfillment typically involves multiple procurement promises, which may 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”). The Company earns sales-based contract revenue from services rendered under specific agreements, which hinge on a third Following its assessment, the Company reports revenue from services provided under such contracts on a gross basis. This decision is justified by the Company’s primary responsibility to fulfill the contractual obligations, including delivery and installation of equipment and software, training, and its control over other services within the contract period. Furthermore, the Company directly sets the contract price with its customers based on the services outlined in the statement of work. As the Company is responsible for fulling this promise and maintains control, the Company is acting as the principal. Disaggregation of Revenue The following presents net revenues disaggregated by our business models: Nine Months Ended September 30, 2024 2023 Sales-based contract revenue Equipment package, net (point in time) $ 816,935 $ 2,872,911 Software bundle (over time) 2,275,409 1,635,324 Total sales-based contract revenue 3,092,344 4,508,235 Subscription-based lease revenue 3,016,915 3,409,523 Net revenue $ 6,109,259 $ 7,917,758 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 sheets 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 sheets and recognized into revenues as either a point in time or over time. During the nine September 30, 2024 2023 nine September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ — $ 21,145 Additions — — Transfer to revenue — (21,145 ) Balance, end of period $ — $ — During the nine September 30, 2024 2023 nine September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 1,922,925 $ 869,485 Additions 3,199,357 1,807,630 Transfer to revenue (2,145,534 ) (1,331,409 ) Balance, end of period $ 2,976,748 $ 1,345,706 As of September 30, 2024 Years Ending December 31, Amount 2024 $ 963,044 2025 1,813,087 Thereafter 200,617 $ 2,976,748 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 The table below details the activity in these deferred installation costs during the periods ended September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 48,309 $ 33,461 Additions 64,457 — Transfer to expense (16,126 ) (21,783 ) Balance, end of period $ 96,640 $ 11,678 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 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 may 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 the contract. We do not not not not Leases The Company has an operating lease primarily consisting of office space with a remaining lease term of 11 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 (Loss) Per Share We calculate earnings per share (“EPS”) in accordance with GAAP, which requires the computation and disclosure of two September 30, 2024 2023 Accounting Standards Update (ASU) ASU 2020 06 470 20, 470 20 not 815 40 not 2020 06 260, may 2020 06 2024. 2024, not ASU 2022 03 not not not 820 10 35 36B 820 10 35 6B, not 2022 03 not 2022 03 2024. 2024, no ASU 2023 09 2023 09 State and local income tax, net of federal (national) income tax effect Foreign tax effect Effect of changes in tax laws or rates enacted in the current period Effect of cross-border tax laws Tax credits Changes in valuation allowances Nontaxable or nondeductible items Changes in unrecognized tax benefits The new reporting guidance is effective for the Company for annual periods beginning after December 15, 2024. ASU 2023 07 2023 07, 280, 10 ASU 2024 03 Disaggregation of Income Statement Expenses December 15, 2026 December 15, 2027.

Note 2 - Going Concern, Liquidi

Note 2 - Going Concern, Liquidity and Management's Plan	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	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 10 twelve nine September 30, 2024 12 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 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 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 September 30, 2024 not one no 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 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.

Note 3 - Stockholders' Equity

Note 3 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	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 A summary of our Warrants activity and related information follows: Weighted Weighted Average Number of Range of Average Remaining Shares Under Warrant Price Exercise Contractual Warrant Per Share Price Life Balance at December 31, 2023 5,694,445 0.011 -0.0303 $ 0.024 2.6 Granted — — — — Expired — — — — Canceled — — — — Balance at September 30, 2024 5,694,445 0.011 -0.0303 $ 0.024 1.8 Options to Purchase Common Stock of the Company During the nine September 30, 2024 A summary of our stock option activity and related information follows: Weighted Weighted Average Number of Average Remaining Aggregate Shares Under Exercise Contractual Intrinsic Options Price Life Value Balance at December 31, 2023 38,483,977 $ 0.09 5.2 $ 314,925 Granted 30,282,858 0.06 9.4 — Forfeited/Expired (845,000 ) 0.58 — — Exercised — — — — Balance at September 30, 2024 67,921,835 $ 0.07 6.7 $ 314,925 Vested and Exercisable at September 30, 2024 36,863,977 $ 0.08 4.5 $ 314,925 Share-based compensation expense for Options charged to our operating results for the three nine September 30, 2024 2023 three nine not At September 30, 2024

Note 4 - Other Current Assets

Note 4 - Other Current Assets	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Other Current Assets [Text Block]	NOTE 4 – OTHER CURRENT ASSETS Other current assets consist of the following: September 30, December 31, 2024 2023 Prepaid insurance $ 235,975 $ 180,267 Other prepaid expenses 40,217 62,843 Sales tax overpayment 91,981 91,981 TOTAL OTHER CURRENT ASSETS $ 368,173 $ 335,091

Note 5 - Inventory

Note 5 - Inventory	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 5 – INVENTORY Inventory is valued at the lower of cost, determined on a first first Inventory consists of the following: September 30, December 31, 2024 2023 Equipment components $ 317,314 $ 294,435 TOTAL INVENTORY $ 317,314 $ 294,435

Note 6 - Property and Equipment

Note 6 - Property and Equipment	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment consist of the following: September 30, December 31, 2024 2023 Network equipment $ 9,218,247 $ 9,204,511 Office equipment 264,813 241,955 Vehicles 133,617 133,616 Test equipment 230,365 230,365 Furniture 92,097 92,097 Warehouse equipment 18,788 18,788 Leasehold improvements 5,121 5,121 9,963,048 9,926,453 Less: accumulated depreciation (9,772,075 ) (9,608,827 ) TOTAL PROPERTY AND EQUIPMENT, NET $ 190,973 $ 317,626 Depreciation expense for the nine September 30, 2024 2023

Note 7 - Intangible and Other A

Note 7 - Intangible and Other Assets, Net	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Intangible and Other Assets [Text Block]	NOTE 7 – INTANGIBLE AND OTHER ASSETS, NET Intangible assets consist of the following: September 30, 2024 Cost Accumulated Amortization Net Patents and trademarks $ 895,789 $ 500,960 $ 394,829 Other intangible assets 33,298 19,519 13,779 TOTAL INTANGIBLE ASSETS $ 929,087 $ 520,479 $ 408,608 December 31, 2023 Cost Accumulated Amortization Net Patents and trademarks $ 879,492 $ 478,250 $ 401,242 Other intangible assets 20,237 15,178 5,059 TOTAL INTANGIBLE ASSETS $ 899,729 $ 493,428 $ 406,301 Other assets consist of the following: September 30, 2024 Cost Accumulated Amortization Net Deferred installation costs $ 1,462,177 $ 1,365,536 $ 96,641 Deferred clinical training costs 1,920 338 1,582 Deferred sales commissions 606,780 492,526 114,254 Prepaid license fee 249,999 214,480 35,519 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 2,367,000 $ 2,072,880 $ 294,120 December 31, 2023 Cost Accumulated Amortization Net Deferred installation costs $ 1,397,720 $ 1,349,410 $ 48,310 Deferred clinical training costs — — — Deferred sales commissions 439,221 279,459 159,762 Prepaid license fee 249,999 202,185 47,814 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 2,133,064 $ 1,831,054 $ 302,010

Note 8 - Other Current Liabilit

Note 8 - Other Current Liabilities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 8 – OTHER CURRENT LIABILITIES Other current liabilities consist of the following: September 30, December 31, 2024 2023 Allowance for system removal 54,802 54,802 Accrued paid time off 131,766 164,566 Deferred officer compensation (1) 49,528 49,528 Other accrued liabilities 222,228 220,601 TOTAL OTHER CURRENT LIABILITIES $ 458,324 $ 489,497 ( 1 Remaining salary payable for Steve Johnson, CEO, between February 15, 2018 September 30, 2020.

Note 9 - Agreement With PDL Bio

Note 9 - Agreement With PDL Biopharma, Inc.	9 Months Ended
	Sep. 30, 2024
PDL Credit Agreement [Member]
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 9 – AGREEMENT WITH PDL BIOPHARMA, INC. On June 26, 2015, two October 8, 2015 ( not July 26, 2017, On February 28, 2023, may July 31, 2018 March 31, 2023 ( 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 October 7, 2020, March 30, 2023 ( On March 31, 2023, may July 31, 2018 April 30, 2023 ( 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 October 7, 2020, April 30, 2023 ( first eight no no nine ten nineteen third nine September 30, 2024 2023, On April 29, 2023, may July 31, 2018 May 31, 2023 ( 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 October 7, 2020, May 31, 2023 ( On May 31, 2023 ( December 31, 2024. On September 30, 2023 ( Accounting Treatment In connection with the PDL Credit Agreement, as amended, we issued the PDL Warrant to the Lender. As of June 30, 2024, not Due to the PDL Eighth Credit Agreement Amendment, the calculations for the “interest paid-in-kind” and quarterly “prepayment(s)” were removed effective with the year ending on December 31, 2023. not not 470 50 10% not not

Note 10 - Agreement With Health

Note 10 - Agreement With Healthcor	9 Months Ended
	Sep. 30, 2024
HealthCor Notes [Member]
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 10 – AGREEMENT WITH HEALTHCOR On April 21, 2011 “2011 2011 April 20, 2021. “2011 no 2011 April 21, 2011 April 20, 2016 ( 2011 April 21, 2016 April 20, 2021 ( may may 2011 April 21, 2016 September 30, 2018 September 30, 2018. five 2011 2011 July 10, 2018. On March 30, 2023, fifty December 31, 2023. On May 24, 2023, December 31, 2023. 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 2011 2012 2014 2011 2011 December 31, 2011 2011 December 31, 2023 2022, December 31, 2023, 2022, 2012 2014 Warrants were issued with the Fourth, Fifth, Eighth, Ninth, and Allonge 3 not 3
PDL Credit Agreement [Member]
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 9 – AGREEMENT WITH PDL BIOPHARMA, INC. On June 26, 2015, two October 8, 2015 ( not July 26, 2017, On February 28, 2023, may July 31, 2018 March 31, 2023 ( 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 October 7, 2020, March 30, 2023 ( On March 31, 2023, may July 31, 2018 April 30, 2023 ( 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 October 7, 2020, April 30, 2023 ( first eight no no nine ten nineteen third nine September 30, 2024 2023, On April 29, 2023, may July 31, 2018 May 31, 2023 ( 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 October 7, 2020, May 31, 2023 ( On May 31, 2023 ( December 31, 2024. On September 30, 2023 ( Accounting Treatment In connection with the PDL Credit Agreement, as amended, we issued the PDL Warrant to the Lender. As of June 30, 2024, not Due to the PDL Eighth Credit Agreement Amendment, the calculations for the “interest paid-in-kind” and quarterly “prepayment(s)” were removed effective with the year ending on December 31, 2023. not not 470 50 10% not not

Note 11 - Lease

Note 11 - Lease	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 11 – LEASE Under ASC Topic 842, 842” August 31, 2025). On March 4, 2020, August 31, 2025. five The Company has further concluded that the Lease Extension has no nine September 30, 2024 2023 Undiscounted Cash Flows Future lease payments included in the measurement of operating lease liability on the condensed consolidated balance sheet as of September 30, 2024 five Quarter ending Operating September 30, 2024 Leases Remaining 2024 56,084 2025 150,679 Total minimum lease payments $ 206,763 Less effects of discounting (14,609 ) Present value of future minimum lease payments $ 192,154

Note 12 - Subsequent Events

Note 12 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through November 14, 2024 10

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	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 not December 31, 2023 not not 10 December 31, 2023 March 29, 2024.
Revenue [Policy Text Block]	Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 606” 606 10 55 18 In accordance with ASC 606, 606 five 606 1 2 3 4 5 no We enter into contracts with customers that may not Customer contract fulfillment typically involves multiple procurement promises, which may 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”). The Company earns sales-based contract revenue from services rendered under specific agreements, which hinge on a third Following its assessment, the Company reports revenue from services provided under such contracts on a gross basis. This decision is justified by the Company’s primary responsibility to fulfill the contractual obligations, including delivery and installation of equipment and software, training, and its control over other services within the contract period. Furthermore, the Company directly sets the contract price with its customers based on the services outlined in the statement of work. As the Company is responsible for fulling this promise and maintains control, the Company is acting as the principal. Disaggregation of Revenue The following presents net revenues disaggregated by our business models: Nine Months Ended September 30, 2024 2023 Sales-based contract revenue Equipment package, net (point in time) $ 816,935 $ 2,872,911 Software bundle (over time) 2,275,409 1,635,324 Total sales-based contract revenue 3,092,344 4,508,235 Subscription-based lease revenue 3,016,915 3,409,523 Net revenue $ 6,109,259 $ 7,917,758 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 sheets 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 sheets and recognized into revenues as either a point in time or over time. During the nine September 30, 2024 2023 nine September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ — $ 21,145 Additions — — Transfer to revenue — (21,145 ) Balance, end of period $ — $ — During the nine September 30, 2024 2023 nine September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 1,922,925 $ 869,485 Additions 3,199,357 1,807,630 Transfer to revenue (2,145,534 ) (1,331,409 ) Balance, end of period $ 2,976,748 $ 1,345,706 As of September 30, 2024 Years Ending December 31, Amount 2024 $ 963,044 2025 1,813,087 Thereafter 200,617 $ 2,976,748 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 The table below details the activity in these deferred installation costs during the periods ended September 30, 2024 2023 Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 48,309 $ 33,461 Additions 64,457 — Transfer to expense (16,126 ) (21,783 ) Balance, end of period $ 96,640 $ 11,678 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 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 may 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 the contract. We do not not not not
Lessee, Leases [Policy Text Block]	Leases The Company has an operating lease primarily consisting of office space with a remaining lease term of 11 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, Policy [Policy Text Block]	Earnings (Loss) Per Share We calculate earnings per share (“EPS”) in accordance with GAAP, which requires the computation and disclosure of two September 30, 2024 2023
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Standards Update (ASU) ASU 2020 06 470 20, 470 20 not 815 40 not 2020 06 260, may 2020 06 2024. 2024, not ASU 2022 03 not not not 820 10 35 36B 820 10 35 6B, not 2022 03 not 2022 03 2024. 2024, no ASU 2023 09 2023 09 State and local income tax, net of federal (national) income tax effect Foreign tax effect Effect of changes in tax laws or rates enacted in the current period Effect of cross-border tax laws Tax credits Changes in valuation allowances Nontaxable or nondeductible items Changes in unrecognized tax benefits The new reporting guidance is effective for the Company for annual periods beginning after December 15, 2024. ASU 2023 07 2023 07, 280, 10 ASU 2024 03 Disaggregation of Income Statement Expenses December 15, 2026 December 15, 2027.

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Nine Months Ended September 30, 2024 2023 Sales-based contract revenue Equipment package, net (point in time) $ 816,935 $ 2,872,911 Software bundle (over time) 2,275,409 1,635,324 Total sales-based contract revenue 3,092,344 4,508,235 Subscription-based lease revenue 3,016,915 3,409,523 Net revenue $ 6,109,259 $ 7,917,758
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ — $ 21,145 Additions — — Transfer to revenue — (21,145 ) Balance, end of period $ — $ — Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 1,922,925 $ 869,485 Additions 3,199,357 1,807,630 Transfer to revenue (2,145,534 ) (1,331,409 ) Balance, end of period $ 2,976,748 $ 1,345,706
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	Years Ending December 31, Amount 2024 $ 963,044 2025 1,813,087 Thereafter 200,617 $ 2,976,748
Capitalized Contract Cost [Table Text Block]	Nine Months Ended September 30, 2024 2023 Balance, beginning of period $ 48,309 $ 33,461 Additions 64,457 — Transfer to expense (16,126 ) (21,783 ) Balance, end of period $ 96,640 $ 11,678

Note 3 - Stockholders' Equity (

Note 3 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted Weighted Average Number of Range of Average Remaining Shares Under Warrant Price Exercise Contractual Warrant Per Share Price Life Balance at December 31, 2023 5,694,445 0.011 -0.0303 $ 0.024 2.6 Granted — — — — Expired — — — — Canceled — — — — Balance at September 30, 2024 5,694,445 0.011 -0.0303 $ 0.024 1.8
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted Average Number of Average Remaining Aggregate Shares Under Exercise Contractual Intrinsic Options Price Life Value Balance at December 31, 2023 38,483,977 $ 0.09 5.2 $ 314,925 Granted 30,282,858 0.06 9.4 — Forfeited/Expired (845,000 ) 0.58 — — Exercised — — — — Balance at September 30, 2024 67,921,835 $ 0.07 6.7 $ 314,925 Vested and Exercisable at September 30, 2024 36,863,977 $ 0.08 4.5 $ 314,925

Note 4 - Other Current Assets (

Note 4 - Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Other Current Assets [Table Text Block]	September 30, December 31, 2024 2023 Prepaid insurance $ 235,975 $ 180,267 Other prepaid expenses 40,217 62,843 Sales tax overpayment 91,981 91,981 TOTAL OTHER CURRENT ASSETS $ 368,173 $ 335,091

Note 5 - Inventory (Tables)

Note 5 - Inventory (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, December 31, 2024 2023 Equipment components $ 317,314 $ 294,435 TOTAL INVENTORY $ 317,314 $ 294,435

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, 2024 2023 Network equipment $ 9,218,247 $ 9,204,511 Office equipment 264,813 241,955 Vehicles 133,617 133,616 Test equipment 230,365 230,365 Furniture 92,097 92,097 Warehouse equipment 18,788 18,788 Leasehold improvements 5,121 5,121 9,963,048 9,926,453 Less: accumulated depreciation (9,772,075 ) (9,608,827 ) TOTAL PROPERTY AND EQUIPMENT, NET $ 190,973 $ 317,626

Note 7 - Intangible and Other_2

Note 7 - Intangible and Other Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2024 Cost Accumulated Amortization Net Patents and trademarks $ 895,789 $ 500,960 $ 394,829 Other intangible assets 33,298 19,519 13,779 TOTAL INTANGIBLE ASSETS $ 929,087 $ 520,479 $ 408,608 December 31, 2023 Cost Accumulated Amortization Net Patents and trademarks $ 879,492 $ 478,250 $ 401,242 Other intangible assets 20,237 15,178 5,059 TOTAL INTANGIBLE ASSETS $ 899,729 $ 493,428 $ 406,301
Schedule of Other Assets, Noncurrent [Table Text Block]	September 30, 2024 Cost Accumulated Amortization Net Deferred installation costs $ 1,462,177 $ 1,365,536 $ 96,641 Deferred clinical training costs 1,920 338 1,582 Deferred sales commissions 606,780 492,526 114,254 Prepaid license fee 249,999 214,480 35,519 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 2,367,000 $ 2,072,880 $ 294,120 December 31, 2023 Cost Accumulated Amortization Net Deferred installation costs $ 1,397,720 $ 1,349,410 $ 48,310 Deferred clinical training costs — — — Deferred sales commissions 439,221 279,459 159,762 Prepaid license fee 249,999 202,185 47,814 Security deposit 46,124 — 46,124 TOTAL OTHER ASSETS $ 2,133,064 $ 1,831,054 $ 302,010

Note 8 - Other Current Liabil_2

Note 8 - Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Other Current Liabilities [Table Text Block]	September 30, December 31, 2024 2023 Allowance for system removal 54,802 54,802 Accrued paid time off 131,766 164,566 Deferred officer compensation (1) 49,528 49,528 Other accrued liabilities 222,228 220,601 TOTAL OTHER CURRENT LIABILITIES $ 458,324 $ 489,497

Note 11 - Lease (Tables)

Note 11 - Lease (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Quarter ending Operating September 30, 2024 Leases Remaining 2024 56,084 2025 150,679 Total minimum lease payments $ 206,763 Less effects of discounting (14,609 ) Present value of future minimum lease payments $ 192,154

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue, Remaining Performance Obligation, Amount	$ 2,976,748
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	73,616,280	46,801,922
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	67,921,835
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,694,445
Office Space Lease [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	11 months
Subscription Based Contract [Member]
Contract with Customer, Liability, Revenue Recognized	$ 0	$ 21,145
Sales Based Contracts [Member]
Contract With Customer Liability Revenue Recognized Including Opening Balance	$ 2,145,534	$ 1,331,409

Note 1 - Basis of Presentatio_4

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net revenue	$ 1,932,382	$ 2,425,390	$ 6,109,259	$ 7,917,758
Sales Based Equipment Package [Member]
Net revenue	120	876,126	816,935	2,872,911
Sales Based Software Bundle [Member]
Net revenue	$ 934,491	$ 517,436	2,275,409	1,635,324
Sales Based Contracts [Member]
Net revenue			3,092,344	4,508,235
Sales Based Contracts [Member] | Sales Based Equipment Package [Member]
Net revenue			816,935	2,872,911
Sales Based Contracts [Member] | Sales Based Software Bundle [Member]
Net revenue			2,275,409	1,635,324
Subscription Based Contract [Member]
Net revenue			$ 3,016,915	$ 3,409,523

Note 1 - Basis of Presentatio_5

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Schedule of Contract Liabilities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Subscription Based Contract [Member]
Balance, beginning of period	$ 0	$ 21,145
Additions	0	0
Transfer to revenue	0	(21,145)
Balance, end of period	0	0
Sales Based Contracts [Member]
Balance, beginning of period	1,922,925	869,485
Additions	3,199,357	1,807,630
Balance, end of period	2,976,748	1,345,706
Transfer to revenue	$ (2,145,534)	$ (1,331,409)

Note 1 - Basis of Presentatio_6

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Schedule of Performance Obligations (Details)	Sep. 30, 2024 USD ($)
Performance obligation	$ 2,976,748

Note 1 - Basis of Presentatio_7

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Schedule of Performance Obligations 2 (Details)	Sep. 30, 2024 USD ($)
Performance obligation	$ 2,976,748
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Performance obligation	1,813,087
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Performance obligation	$ 200,617

Note 1 - Basis of Presentatio_8

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Schedule of Performance Obligations (Details) (Parentheticals)	Sep. 30, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Satisfaction period (Year)	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Satisfaction period (Year)	1 year

Note 1 - Basis of Presentatio_9

Note 1 - Basis of Presentation and Recently Issued Accounting Pronouncements - Schedule of Capitalized Costs (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Balance, beginning of period	$ 48,309	$ 33,461
Additions	64,457	0
Transfer to expense	(16,126)	(21,783)
Balance, end of period	$ 96,640	$ 11,678

Note 2 - Going Concern, Liqui_2

Note 2 - Going Concern, Liquidity and Management's Plan (Details Textual)	Sep. 30, 2024 USD ($)
Working Capital (Deficit)	$ 40,269,985

Note 3 - Stockholders' Equity_2

Note 3 - Stockholders' Equity (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			30,282,858
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share)			$ 1,816,671
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)			$ 0.06
Share-Based Payment Arrangement, Expense	$ 158,746	$ 24,844	$ 370,441	$ 141,900
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 1,503,685		$ 1,503,685
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 4 months 24 days
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense, Tax Benefit			$ 0

Note 3 - Stockholders' Equity -

Note 3 - Stockholders' Equity - Warrant Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants (in shares)	5,694,445
Warrants, remaining contractual life (Year)	1 year 9 months 18 days	2 years 7 months 6 days
Warrants (in shares)	5,694,445	5,694,445
Minimum [Member]
Warrants, exercise price (in dollars per share)	$ 0.01
Warrants, exercise price (in dollars per share)	0.01	$ 0.01
Maximum [Member]
Warrants, exercise price (in dollars per share)	0.03
Warrants, exercise price (in dollars per share)	0.03	0.03
Weighted Average [Member]
Warrants, exercise price (in dollars per share)	0.024
Warrants, exercise price (in dollars per share)	$ 0.024	$ 0.024

Note 3 - Stockholders' Equity_3

Note 3 - Stockholders' Equity - Option Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance (in shares)	38,483,977
Balance, exercise price (in dollars per share)	$ 0.09
Balance, remaining contractual life (Year)	6 years 8 months 12 days	5 years 2 months 12 days
Balance, aggregate intrinsic value	$ 314,925
Granted (in shares)	30,282,858
Granted, exercise price (in dollars per share)	$ 0.06
Granted, remaining contractual life (Year)	9 years 4 months 24 days
Forfeited/Expired (in shares)	(845,000)
Forfeited/Expired, exercise price (in dollars per share)	$ 0.58
Exercised (in shares)	0
Exercised, exercise price (in dollars per share)	$ 0
Balance (in shares)	67,921,835	38,483,977
Balance, exercise price (in dollars per share)	$ 0.07	$ 0.09
Balance, aggregate intrinsic value	$ 314,925	$ 314,925
Vested and Exercisable (in shares)	36,863,977
Vested and Exercisable, exercise price (in dollars per share)	$ 0.08
Vested and Exercisable, remaining contractual life (Year)	4 years 6 months
Vested and Exercisable, aggregate intrinsic value	$ 314,925

Note 4 - Other Current Assets -

Note 4 - Other Current Assets - Schedule of Other Current Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Prepaid insurance	$ 235,975	$ 180,267
Other prepaid expenses	40,217	62,843
Sales tax overpayment	91,981	91,981
TOTAL OTHER CURRENT ASSETS	$ 368,173	$ 335,091

Note 5 - Inventory - Schedule o

Note 5 - Inventory - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
TOTAL INVENTORY	$ 317,314	$ 294,435
Equipment Components [Member]
TOTAL INVENTORY	$ 317,314	$ 294,435

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Depreciation	$ 163,247	$ 273,478

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property and equipment, gross	$ 9,963,048	$ 9,926,453
Less: accumulated depreciation	(9,772,075)	(9,608,827)
TOTAL PROPERTY AND EQUIPMENT, NET	190,973	317,626
Network Equipment [Member]
Property and equipment, gross	9,218,247	9,204,511
Office Equipment [Member]
Property and equipment, gross	264,813	241,955
Vehicles [Member]
Property and equipment, gross	133,617	133,616
Test Equipment [Member]
Property and equipment, gross	230,365	230,365
Furniture and Fixtures [Member]
Property and equipment, gross	92,097	92,097
Warehouse Equipment [Member]
Property and equipment, gross	18,788	18,788
Leasehold Improvements [Member]
Property and equipment, gross	$ 5,121	$ 5,121

Note 7 - Intangible and Other_3

Note 7 - Intangible and Other Assets, Net - Schedule of Intangibles Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Intangible assets, cost	$ 929,087	$ 899,729
Intangible assets, amortization	520,479	493,428
Intangible assets, net	408,608	406,301
Patents and Trademarks [Member]
Intangible assets, cost	895,789	879,492
Intangible assets, amortization	500,960	478,250
Intangible assets, net	394,829	401,242
Other Intangible Assets [Member]
Intangible assets, cost	33,298	20,237
Intangible assets, amortization	19,519	15,178
Intangible assets, net	$ 13,779	$ 5,059

Note 7 - Intangible and Other_4

Note 7 - Intangible and Other Assets, Net - Schedule of Other Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Other assets, gross	$ 2,367,000	$ 2,133,064
Other assets, amortization	2,072,880	1,831,054
Other assets, net	294,120	302,010
Deferred Installation Costs [Member]
Other assets, gross	1,462,177	1,397,720
Other assets, amortization	1,365,536	1,349,410
Other assets, net	96,641	48,310
Deferred Clinical Training Costs [Member]
Other assets, gross	1,920	0
Other assets, amortization	338	0
Other assets, net	1,582	0
Deferred Sales Commissions [Member]
Other assets, gross	606,780	439,221
Other assets, amortization	492,526	279,459
Other assets, net	114,254	159,762
Prepaid License Fee [Member]
Other assets, gross	249,999	249,999
Other assets, amortization	214,480	202,185
Other assets, net	35,519	47,814
Security Deposits [Member]
Other assets, gross	46,124	46,124
Other assets, amortization	0	0
Other assets, net	$ 46,124	$ 46,124

Note 8 - Other Current Liabil_3

Note 8 - Other Current Liabilities - Schedule of Other Current Liabilities (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Allowance for system removal		$ 54,802	$ 54,802
Accrued paid time off		131,766	164,566
Deferred officer compensation (1)	[1]	49,528	49,528
Other accrued liabilities		222,228	220,601
TOTAL OTHER CURRENT LIABILITIES		$ 458,324	$ 489,497
[1]Remaining salary payable for Steve Johnson, CEO, between February 15, 2018 and September 30, 2020.

Note 9 - Agreement With PDL B_2

Note 9 - Agreement With PDL Biopharma, Inc. (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2023
PDL Modification Agreement [Member]
Interest Expense, Operating and Nonoperating	$ 2,406,375	$ 2,406,375
PDL Credit Agreement [Member]
Debt Instrument, Covenant, Excess Cash Flow Threshold			$ 600,000
Debt Instrument, Covenant, Excess Cash Threshold			1,200,000
Debt Instrument, Covenant, Inventory Reserve Account Threshold			$ 600,000
Debt Instrument, Covenant, Repayment Percentage Threshold			100%
PDL Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity	40,000,000
PDL Credit Agreement [Member] | Tranche One [Member]
Line of Credit Facility, Maximum Borrowing Capacity	20,000,000
PDL Credit Agreement [Member] | Tranche Two [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000

Note 10 - Agreement With Heal_2

Note 10 - Agreement With Healthcor (Details Textual) - USD ($)				9 Months Ended		12 Months Ended
	May 24, 2023	Mar. 30, 2023	Apr. 21, 2011	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024
Debt Conversion, Converted Instrument, Amount				$ 0	$ 44,200,000
Ninth Amendment Warrants [Member]
Warrants and Rights Outstanding								$ 378,000
Allonge 3 Amendment Warrants [Member]
Warrants and Rights Outstanding								$ 420,000
HealthCor Notes [Member]
Paid-in-Kind Interest						$ 0	$ 0
HealthCor Notes [Member] | Replacement Note Conversion Agreement [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)		262,000,000
HealthCor Notes [Member] | Replacement Note Conversion Agreement [Member] | HealthCor Noteholders [Member]
Debt Conversion, Converted Instrument, Amount		$ 36,000,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 0.1
Debt Conversion, Converted Instrument, Shares Issued (in shares)		180,000,000
HealthCor Notes [Member] | Replacement Note Conversion Agreement [Member] | Other Related and Nonrelated Parties [Member]
Debt Conversion, Converted Instrument, Amount		$ 8,200,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 0.1
Replacement Notes [Member] | Conversion of Replacement Notes Into Common Stock [Member]
Debt Conversion, Converted Instrument, Amount	$ 18,000,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 0.1
Debt Conversion, Converted Instrument, Shares Issued (in shares)	180,000,000
PDL Credit Agreement [Member]
Paid-in-Kind Interest						$ 0	$ 0
Healthcor [Member] | Convertible Debt [Member]
Debt Instrument, Maturity Date			Apr. 21, 2011
Debt Instrument, Face Amount			$ 9,316,000
Issuance of Warrants (in shares)			5,488,456
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 1.4
Debt Instrument, Interest Rate, Increase (Decrease)			5%
Healthcor [Member] | Convertible Debt [Member] | First Five-Year Note Period [Member]
Debt Instrument, Interest Rate During Period			12.50%
Healthcor [Member] | Convertible Debt [Member] | Second Five-Year Note Period [Member]
Debt Instrument, Interest Rate During Period			10%
Healthcor [Member] | Convertible Debt1 [Member]
Debt Instrument, Face Amount			$ 10,684,000
Issuance of Warrants (in shares)			6,294,403

Note 11 - Lease (Details Textua

Note 11 - Lease (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Mar. 04, 2020
Operating Lease, Expense	$ 225,682	$ 221,535
Office Space Lease [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	11 months
Lessee, Operating Lease, Renewal Term (Year)			5 years

Note 11 - Lease - Schedule of L

Note 11 - Lease - Schedule of Lease Maturities (Details)	Sep. 30, 2024 USD ($)
Remaining 2024	$ 56,084
2025	150,679
Total minimum lease payments	206,763
Less effects of discounting	(14,609)
Present value of future minimum lease payments	$ 192,154