Reliability (RLBY) 10-K 31 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-07092
Entity Registrant Name	RELIABILITY INCORPORATED
Entity Central Index Key	0000034285
Entity Tax Identification Number	75-0868913
Entity Incorporation, State or Country Code	TX
Entity Address, Address Line One	12124 Skylark Rd
Entity Address, City or Town	Clarksburg
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	20871
City Area Code	(202)
Local Phone Number	965-1100
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float	$ 1,036
Entity Common Stock, Shares Outstanding		300,000,000
Auditor Firm ID	820
Auditor Name	Ramirez Jimenez International CPAs
Auditor Location	Irvine, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 24	$ 70
Trade receivables, net of allowance for doubtful accounts	6,405	6,870
Retention credit receivable	2,494
Notes receivable from related parties	4,985	4,258
Prepaid expenses and other current assets	331	289
Total current assets	14,239	11,487
Property, plant and equipment, net	49	76
Other intangible assets, net		203
Goodwill		518
Total assets	14,288	12,284
CURRENT LIABILITIES
Factoring liability	946	2,999
Accounts payable	1,205	936
Accrued expenses	404	375
Accrued payroll	1,629	691
Deferred revenue	176	182
Income taxes payable	517	292
Other current liabilities	1	42
Total current liabilities	4,878	5,517
PPP loan payable		5,250
Total liabilities	4,878	10,767
Commitment and contingencies (Note 12)
Subsequent events (Note 15)
STOCKHOLDERS’ EQUITY
Common stock, without par value, 300,000,000 shares authorized, 300,000,000 issued and outstanding as of December 31, 2021, and 2020
Additional paid-in capital	750	750
Retained earnings	8,660	767
Total stockholders’ equity	9,410	1,517
Total liabilities and stockholders’ equity	$ 14,288	$ 12,284

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	300,000,000	300,000,000
Common stock, shares, outstanding	300,000,000	300,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue earned
Service revenue	$ 26,246	$ 29,202
Cost of revenue
Cost of revenue	22,980	25,728
Gross profit	3,266	3,474
Selling, general and administrative expenses	3,567	4,462
Operating income (loss)	(301)	(988)
Other income (expense)
Interest income from related parties	274	112
Interest income		8
Interest expense	(39)	(281)
Impairment of goodwill and other intangible assets	(688)
Other income (expense)	9,631	(1)
Income (loss) before income tax benefit / (expense)	8,877	(1,150)
Income tax benefit/(expense)	(984)	230
Consolidated net income (loss)	7,893	(920)
Less net (income) loss attributable to noncontrolling interest in consolidated affiliates		131
Net income (loss) attributable to Reliability Inc.	$ 7,893	$ (789)
Net income per share:
Basic	$ 0.03	$ 0
Diluted	$ 0.03	$ 0
Share used in per share computation:
Basic	300,000,000	300,000,000
Diluted	300,000,000	300,000,000

Consolidated Statements of Chan

Consolidated Statements of Change in Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Controlling interest total [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2019		$ 750	$ 1,840	$ 2,590	$ (313)	$ 2,277
Balance, shares at Dec. 31, 2019	300,000,000
Net income			(971)	(971)	182	(789)
VIE Disposal			(102)	(102)	131	29
Ending balance, value at Dec. 31, 2020		750	767	1,517		1,517
Balance, shares at Dec. 31, 2020	300,000,000
Net income			7,893	7,893		7,893
Ending balance, value at Dec. 31, 2021		$ 750	$ 8,660	$ 9,410		$ 9,410
Balance, shares at Dec. 31, 2021	300,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 7,893	$ (789)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	72	79
(Gain)/loss on disposal of property and equipment	(4)	(176)
Accrued interest	(274)	(68)
Loss on impairment of goodwill and other intangible assets	688
Gain on forgiveness of PPP loan payable and interest	(5,250)
Changes in operating assets and liabilities:
Trade receivables	464	159
Retention credit receivable	(2,494)
Prepaid expenses and other current assets	(42)	27
Accounts payable	270	(151)
Accrued payroll	939	(217)
Accrued expenses	28	(142)
Deferred revenue	(6)	(166)
Other liabilities	(4)	(101)
Income taxes payable	225	(525)
Net cash provided by (used in) operating activities	2,505	(2,070)
Cash flows from investing activities:
Purchase of fixed assets	(7)	(50)
Net cash used in investing activities	(7)	(50)
Cash flows from financing activities:
Net borrowing/(repayment) of line-of-credit	(2,053)	(2,509)
Proceeds from long-term debt (PPP)		5,216
Repayment of notes	(37)
Advances to related parties	(454)	61
Repayment of long-term debt		(853)
Net cash used in financing activities	(2,544)	1,915
Net (decrease) in cash and cash equivalents	(46)	(205)
Cash and cash equivalents, beginning of year	70	275
Cash and cash equivalents, end of year	24	70
Supplemental disclosures of cash flow information:
Interest	39	275
Income taxes	969	301
Supplemental disclosures of non-cash investing and financing activities:
PPP Loan and interest forgiveness	5,250
VIE net asset consolidated (unconsolidated)		(1,790)
VIE liabilities consolidated (unconsolidated)		$ (1,790)

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1 - NATURE OF OPERATIONS Reliability, Inc. is a leading provider of employer of record and temporary media and information technology (“IT”) staffing services that operates, along with its wholly owned subsidiary, The Maslow Media Group, Inc., (collectively, “Reliability” or the “Company”), primarily within the United States of America in three industry segments: Employer of Record (“EOR”), Recruiting and Staffing and Video and Multimedia Production which provides script to screen media talent. EOR which is a unique workforce management solution, represented 80.8% On October 29, 2019, Maslow Media Group (“Maslow” or “MMG”) became a wholly owned subsidiary of Reliability via a reverse merger (the “Merger”). On December 1, 2019, the Company acquired the customer contracts and trade receivables and assumed certain liabilities of Intelligent Quality Solutions, Inc. (“IQS”). IQS operates as a division of MMG. In 2021 MMG began building its direct hire business as a separate business segment titled Permanent placement. This division added $ 167 164

LIQUIDITY AND GOING CONCERN

LIQUIDITY AND GOING CONCERN	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN	NOTE 2 - LIQUIDITY AND GOING CONCERN During the years ended December 31, 2021, and 2020, we had an operating loss of $ 301 and $ 988 , respectively. Management considers on a regular basis, the Company’s ability to continue as a going concern. The factors which have impacted the business and our liquidity are; ● Uncertainty in outcome of arbitration hearing with Vivos Group which will likely not have decision rendered until approximately the end of the second quarter; ● Operating loss of approximately $ 301 ● Payment of $ 475 3 ● The pandemic-resulting decline in client demand for our services continuing through the present; ● Difficulties in raising cash via public markets for organic and inorganic growth, due to lack of unissued authorized shares available for Company use, despite having public company cost structure; ● Inability to realize approximately $ 5 ● Contingent liabilities, described further in Note 10 All these conditions noted and factored in above with the prevailing risk being that the arbitration (see Item 1) outcome is not in the Company’s favor, and the $ 4,985 in notes receivable are not realized in full, part, or all, creates substantial doubt about the Company’s ability to continue as a going concern. Additionally, from an operational view the underlying business has yet to fully recover from COVID-19 with 2021 quarterly comparative revenue levels down as much as 47% from 2019 standards. Therefore, there can be no assurances that the Company will be successful in managing the impact of the foregoing or its ability to maintain sufficient liquidity over a period of time that will allow it to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome from these uncertainties. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements reflect the financial position and operating results of Reliability, Inc. including its wholly owned subsidiary, Maslow. All intercompany transactions and balances have been eliminated in consolidation. Fiscal Year The Company’s fiscal year is from January 1 st st Management Estimates The consolidated financial statements and related disclosures are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The Company must make estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to revenue recognition, allowances for doubtful accounts, recoverability of notes receivable, goodwill and intangible assets, useful lives for depreciation and amortization, loss contingencies, valuation allowances for deferred income taxes, and the assumptions used for web site development cost classifications. Actual results may be materially different from those estimated. In making its estimates, the Company considers the current economic and legislative environment. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90-days or less to be cash equivalents. Concentration of Credit Risk For the year ended December 31, 2021, the Company’s top 10 clients generated over 85% 28% 29% 41% 49% 15% 11% 33% 18% 6.4% 5.5% No other client exceeded 10% of revenues Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables. Accounts Receivable, Contract Assets, and Contract Liabilities (Deferred Revenue) Receivables represent both trade receivables from customers in relation to fees for the Company’s services and unpaid amounts for benefit services provided by third-party vendors, such as healthcare providers for which the Company records a receivable for funding until the payment is received from the customer and a corresponding customer obligations liability until the Company disburses the balances to the vendors. The Company provides for an allowance for doubtful accounts by specifically identifying accounts with a risk of collectability and providing an estimate of the loss exposure. Management considers all contract receivables as of December 31, 2021, and 2020 to be fully collectible, therefore an allowance for doubtful accounts is not provided for. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to the Company rights to consideration for services provided that they are conditional on satisfaction of future performance obligations. The Company holds customer deposits of certain customers related to its EOR business to minimize cash flow impact and reduces risks of uncollectible trade receivables. The Company records contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The current portion of the Company contract liabilities is included in accrued liabilities in its consolidated balance sheets. The Company does not have any material contract assets or long-term contract liabilities. As of December 31, 2021, and 2020, the Company’s deferred revenue totaled $ 176 and $ 182 respectively. Fair Value Measurements The Company measures fair value based on the price that the Company would receive upon selling an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. Various inputs are used in determining the fair value of assets or liabilities. Inputs are classified into a three-tier hierarchy, summarized as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities; ● Level 2 – Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the assets or liabilities; ● Level 3 – Significant unobservable inputs for the assets or liabilities. When Level 1 inputs are not available, the Company measures fair value using valuation techniques that maximize the use of relevant observable inputs (Level 2) and minimizes the use of unobservable inputs (Level 3).The carrying amounts reported as of December 31, 2021 and 2020 for cash and cash equivalents, trade receivables, prepaid expenses and other current assets, accounts payable and accrued expenses, and factoring liability approximate their fair values due to the short-term nature of these instruments or are based on interest rates available to the Company that are comparable to current market rates. The estimated fair value of the Company’s PPP loan payable approximated its carrying value as the rate on this debt was determined by the U.S. government which was offered to all participating companies under the CARES Act. It is not practicable to estimate the fair value of the notes receivable from related parties due to their related party nature. Property and Equipment Property and equipment are stated at cost and are depreciated using primarily the straight-line method over the following estimated useful lives: furniture, fixtures, and computer equipment — three to seven years; leasehold improvements — over the shorter of the estimated useful life of asset or the lease term . Expenditures for renewals and betterments are capitalized whereas expenditures for repairs and maintenance are charged to income as incurred. Upon sale or disposition of property and equipment, the difference between the unamortized cost and the proceeds is recorded as either a gain or a loss. Depreciation and amortization expense for the years ended December 31, 2021, and 2020 totaled $ 38 and $ 46 , respectively. Long-Lived Assets The Company reviews its long-lived assets, primarily fixed assets, intangible assets and goodwill, for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily to the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. The Company recorded an impairment loss in the amount of $ 688 RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Intangible Assets The Company held intangible assets with finite lives. Intangible assets with finite useful lives were amortized over their respective estimated useful lives, ranging from three to ten years, based on a pattern in which the economic benefit of the respective intangible asset is realized. For the years ended December 31, 2021, and 2020, amortization expense was $ 34 for both years prior to taking impairment on the remaining intangible value. Identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets were discounted back to their net present value. The Company evaluates the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. The Company annually evaluates the remaining useful lives of all intangible assets and goodwill to determine whether events and circumstances warrant a revision to the remaining period of amortization. The Company determined that there was impairment needed for these assets during the year ended December 31, 2021, and thus impaired $ 170 Goodwill Goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Based on annual testing, the Company has determined that there was goodwill impairment during the year ended December 31, 2021. Thus, the Company recorded a goodwill impairment adjustment of $ 518 2,000 Revenue Recognition The Company derives its revenues from three segments: EOR, Recruiting and Staffing, and Video and Multimedia Production. The Company provides temporary staffing and permanent placement services. Revenues are recognized when promised services are delivered to client, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues as presented on the consolidated statements of operations represent services rendered to clients, less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. Temporary staffing revenues - Field talent revenues from contracts with clients are recognized in the amount to which the Company has a right to invoice when the services are rendered by the Company’s field talent. Permanent placement staffing revenues - Permanent placement staffing revenues are recognized when employment candidates start their permanent employment. The Company estimates the effect of permanent placement candidates who do not remain with its client through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client are generally calculated as a percentage of the new worker’s annual compensation. No fees for permanent placement services are charged to employment candidates. Refer to Note 14 for disaggregated revenues by segment. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Payment terms in our contracts vary by the type and location of our client partner and the services offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2021. There were no revenues recognized during years ended December 31, 2021, and 2020 related to performance obligations satisfied or partially satisfied in previous periods. There are no no Advertising The Company recognizes marketing and promotion expense in selling, general and administrative expenses as the services are incurred. Total marketing and promotion expense for the years ended December 31, 2021, and 2020 was $ 23 and $ 24 , respectively. Earnings (Loss) Per Share Basic earnings (loss) per common share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. Income Taxes The Company accounts for income taxes utilizing the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases when management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained The Company’s tax years are subject to examination for 2018 and forward for U.S. Federal tax purposes and for 2017 and forward for state tax purposes Recently Issued Accounting Pronouncements RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) In July 2021, the FASB issued ASU No. 2021-05, Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments. This ASU was issued to address the day-one loss issue related to a lessor’s accounting for certain leases with variable lease payments. Under the update, a lessor will classify a lease with variable lease payments that do not depend on an index or a rate as operating if the following two conditions are met: the lease would be classified as sales-type or direct financing lease and doing so would result in recognizing a selling loss. Fixed lease payments will be recognized in income on a straight-line basis and any variable payments will continue to be recognized when the changes in facts and circumstances on which those variable payments are based occur. ASU 2021-05 if effective for all companies in fiscal year starting after December 15, 2021. Public companies are required to adopt this ASU in interim periods during the fiscal year starting after December 15, 2021, which other entities will adopt in interim periods starting after December 2022. Early adoption is permitted. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures. In October 2020, the FASB issued ASU No. 2020-08, Codification Improvements to Subtopic 310-20, Receivables – Nonrefundable Fees and Other Costs. This ASU provides more detailed explanation on the subsequent measurement of callable debt and whether callable debt falls within the scope of paragraph 310-20-35-33. ASU 2020-08 applies to all entities with callable debt and is effective for public business entities for fiscal years beginning after December 15, 2020, with early adoption not permitted. The Company’s adoption of this ASU did not have a material impact on its consolidated financial position and results of operations for the year ending December 31, 2021. In August 2018, the FASB issued ASU No. 2018-15, Intangibles–Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract In December 2019, the FASB issued ASU No. 2019-12 Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material effect on its present or future consolidated financial statements.

TRADE RECEIVABLES

TRADE RECEIVABLES	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
TRADE RECEIVABLES	NOTE 4 – TRADE RECEIVABLES SUMMARY OF CONTRACT RECEIVABLES 2021 2020 Contract receivables consist of the following as of: 2021 2020 Billed receivables $ 4,646 $ 3,630 Unbilled receivables 813 241 Accounts receivable, factored 946 2,999 Total $ 6,405 $ 6,870 All of the net trade receivables are pledged as collateral on a loan agreement.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 5 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of December 31, 2021, and 2020 consists of the following: SUMMARY OF PROPERTY, PLANT AND EQUIPMENT 2021 2020 Office equipment 51 63 Computer software 110 107 Operating lease asset - 18 Property, plant and equipment, gross 161 188 Accumulated depreciation (112 ) (112 ) Property, plant and equipment, net $ 49 $ 76

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 6 – GOODWILL AND OTHER INTANGIBLE ASSETS The Company acquired intangible assets as part of the IQS acquisition in 2019. The Company recorded $ 518 of goodwill and $ 240 of intangibles from this acquisition. In the fourth quarter of 2021, the Company determined through testing using guidance from ASU 2017-04 that the goodwill of $ 518 and remaining $ 170 in intangible assets made up of the IQS trade name and customer base had been fully impaired and were written off. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 7 - ACCRUED EXPENSES Accrued expenses consist of the following as follows: SUMMARY OF ACCRUED EXPENSES 2021 2020 December 31, 2021 2020 Accrued vendor costs $ 182 166 Financed insurance payable 176 133 Other 46 76 Accrued expenses $ 404 $ 375

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 - INCOME TAXES Income tax expense (benefit) for the years ended December 31, 2021, and 2020 are comprised of the following: SUMMARY OF INCOME TAX EXPENSE 2021 2020 Current federal income tax $ 743 $ (276 ) Current state income tax 241 46 Deferred income tax (benefit) - - Income tax expense (benefit) $ 984 (230 ) Significant components of the Company’s deferred income tax assets (liabilities) are as follows at: SUMMARY OF DEFERRED INCOME TAX ASSETS (LIABILITIES) 2021 2020 December 31 2021 2020 Deferred tax assets (liabilities): Employee accruals $ 16 $ 70 Cash to accrual - (15 ) Accrued workers’ compensation and other 18 26 State deduction 41 - Sec. 163(j) interest limitation - 38 Federal and State net operating loss carry forwards 94 79 Deferred tax liabilities: Intangibles - (5 ) Fixed assets (9 ) (19 ) Deferred income taxes, net 160 174 Valuation allowance (160 ) (174 ) Deferred tax assets (liabilities) $ - $ - The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE December 31 2021 2020 Tax expense at federal statutory rate $ 1,874 21 % $ (214 ) 21 % State income taxes, net 165 1.8 % (54 ) 5.3 % Meals and entertainment - - % 1 -0.1 % Forgiveness of PPP Loan - Federal (1,095 ) -12.3 % - - Valuation allowance (13 ) -0.2 % 88 -8.7 % Other, net 53 0.2 % (51 ) 6.2 % Income tax expense $ 984 11.03 % $ (230 ) 22.58 % RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

DEBT

DEBT	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 9 - DEBT Convertible Debt Tax Liabilities When MMG was initially acquired by Vivos Holdings, LLC in December 2016, the Company’s corporate status was changed from an S Corp to a C Corp due to its new ownership structure. This triggered an accelerated tax event, a $ 215 estimated annual impact per year for 4 years which was accounted for in subsequent tax returns through 2019. In 2021 Maslow completed settlement of the estimated $ 860 tax liability caused by the Vivos Group in 2017, paying the final estimated portion of $ 300 in 2021. As of December 31, 2021, the Company’s overall tax liability was $ 517 compared to $ 292 at the end of 2020. Factoring Facility Triumph Business Capital On November 4, 2016, the Company entered into a factoring and security agreement with Triumph Business Capital (“Triumph”). Pursuant to the agreement, the Company received advances on its accounts receivable (i.e., invoices) through Triumph to fund growth and operations. The proceeds of this agreement were used to pay operating costs of the business which include employee salaries, vendor payments and overhead expenses. On January 5, 2018, the agreement was amended to lower the factoring fee and interest rate for a term of one year. The agreement was amended again on January 19, 2018, to increase the maximum advance rate to $ 5,500 In January 2020, a new agreement was negotiated with Triumph lowering advance rate from 18 basis points to 15 and the interest rate from prime plus 2.5 2 In accordance with the agreement, a reserve amount is required for the total unpaid balance of all purchased accounts multiplied by a percentage equal to the difference between one hundred percent and the advanced rate percentage. As of December 31, 2021, the required amount was 10 Accounts receivables were sold with full recourse. Proceeds from the sale of receivables were $ 6,436 13,787 946 2,999 The Factoring Facility is collateralized by substantially all the assets of the Company. In the event of a default, the Factor may demand that the Company repurchase the receivable or debit the reserve account. Total finance line fees for the years ended December 31, 2021, and 2020 totaled $ 71 and $ 65 respectively. PPP Loan Payable On June 10, 2021, MMG received notification by the Small Business Administration (“SBA”) of forgiveness of its PPP 2020 Loan totaling $ 5,216 . The forgiveness included the deferred interest of $ 59 totaling $ 5,275 in principal and interest. $ 57 of the $ 59 was booked as of June 10, 2021, which was the portion credited to interest expense. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES There are a number of debts and confessions of judgement (“COJ”) related to the Vivos Group that included Maslow as a co-signer or guarantor at some stage in the Vivos Group debt process from November 2016 through October 29, 2019, when Vivos Holdings LLC owned Maslow. All known debts disclosed to Maslow management and Reliability prior to the merger were addressed by various safeguards such as the Liquidation Agreement, and the Naveen Doki personal guarantee described in Item 1. However, there were certain non-disclosures by Vivos Holdings, LLC that are included below which are completely covered in Note 12 and Item 3 Legal Proceedings. In December 2019, the Company’s executive management learned that prior to the Merger, in January 2018, one of the Company’s related parties, on behalf of Maslow, executed a guarantee of obligations of Vivos Real Estate Holdings, LLC (“VREH”), under a mortgage loan for the purchase of the property at 22 Baltimore Rd., Rockville, Maryland. Maslow leased this space on market terms. This obligation had not been included in Maslow’s financial statements and were not separately disclosed prior to the Merger. On March 3, 2022, Maslow received a notice of default, acceleration, and demand for payment in full from FVCBank due to incurable events of default on behalf of Borrower Vivos Real Estate Holdings LLC. Per the default notice, “As of March 2, 2022, the total indebtedness due and owing under the Loan (the ‘‘Debt’’) is $ 1,743 consisting of an unpaid principal balance in the amount of $ 1,703 accrued and unpaid interest in the amount of $ 7 , deferred payments in the amount of $ 20 and late fees in the amount of $ 12 plus prepayment penalties and attorneys’ fees, costs and expenses,” less setoff fees of $ 16 . Maslow may have grounds to contest it being a guarantor on the loan. Credit Cash: Maslow has not been formally notified of an obligation to pay Credit Cash due to a now known default on Vivos Group’s COJ. On October 9, 2018, Maslow Media Group, Inc. was named as a defendant in an Affidavit of COJ filed in the Supreme Court of the State of New York in relation to a case brought by Hop Capital against members of the Vivos group, which had collectively agreed to pay a sum of $ 400 to HOP Capital. Maslow Media Group, Inc. is named as one defendant among six other defendants. The claim brought by HOP Capital against the defendants in this case is in relation to a Merchant Agreement dated October 4, 2018, to which Maslow Media Group, Inc. was not a party. As such, Maslow Media Group, Inc. contends that being named in the Affidavit of COJ as a defendant was made in error and is currently seeking to have its name removed from Affidavit of COJ as a defendant. As of March 24, 2022, we have not been contacted again on this matter, nor have we been notified on any developments. On February 28, 2020, Healthcare Resource Network, LLC filed a complaint against Maslow in the Circuit Court of Montgomery County, Maryland alleging that Maslow participated with the Vivos Group to financially harm the plaintiff. The plaintiff has not specified any alleged damage caused by Maslow and the Company believes any claims are without merit. On or about May 6, 2020, the Vivos Debtors and other Vivos Group members, specifically. Pathuri, Judos, and Igly responded to the Vivos Default Claim with the “Vivos Default Counterclaim”. The Company continues to believe that the Counterclaim has no merit and is vigorously defending itself and its indemnified officers, directors and other parties as permitted by the Company’s organizational documents, via a March 2022 arbitration hearing which both parties agreed on September 7, 2021, to resolve their disputes before a single arbitrator in Maryland. The hearing began on March 21 and is set to conclude on March 30, 2022. A decision isn’t anticipated until sometime in the late second quarter. At the present time, the Company is uncertain as to whether any of the above items will have a material impact on their consolidated financial statements.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
EQUITY	NOTE 11 - EQUITY The Company’s authorized capital stock consists of 300,000,000 no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 12 - RELATED PARTY TRANSACTIONS Stock Purchase Agreement On November 9, 2016, Vivos Holdings LLC, the former owner of MMG, acquired 100 % of MMG through a stock acquisition exchange for a purchase price of $ 1,750 , of which: (i) $ 1,400 was paid at settlement with proceeds from MMG and (ii) a promissory note to pay the remaining $ 350 (“Vivos/MMG Purchase Agreement”). The promissory note was to be paid in twenty-four equal installments, including interest at 4.5%, in the amount of approximately $15, commencing six months after closing, with the last payment on March 1, 2019 . These payments were paid by the MMG on behalf of the Vivos Debtors. The Vivos Debtors subsequently entered into a promissory note receivable with the MMG, described below, for the full stock purchase price. No payment has ever been made against this note and between 2018 to present there has been $ 2,503 Notes Receivable The Company has notes receivable from Vivos Holdings, LLC and VREH, a member of Vivos Group, both related party affiliates due to their ownership percentage in the Company. In January 2021, MMG began applying the legal minimum rate of interest which per Virginia statute is 8.0 4.5 5.5 In connection with the Vivos/MMG Purchase Agreement, on November 15, 2016, MMG executed a promissory note receivable with Vivos Holdings LLC in the amount of $ 1,400 1,773 September 20, 2023 2.5 15 On November 15, 2017, MMG executed an intercompany promissory note receivable with VREH in the amount of $ 772 . As defined by the agreement, the loan consists of two periods, whereby the first period from November 15, 2017, until September 30, 2018, no principal or interest payments are required. During the first loan period, interest accrued monthly and a new loan amount of $ 781 will be subject to a second loan period. During the second period, interest is payable in 20 equal consecutive installments and the principal balance plus accrued and unpaid interest is due September 30, 2023. Interest during both periods accrues at a rate of 3.5 % annually. In 2018, all quarterly interest payments to be made in Phase 2 were offset by the management fees due to Vivos Holdings, LLC. In addition, principal payments totaling $ 30 were made by the Vivos Group. As of December 31, 2021, the total outstanding balance was $ 816 which includes accrued interest receivable of $ 64 . On June 12, 2019, MMG entered into a Personal Guaranty agreement with Dr. Doki, pursuant to which Dr. Naveen Doki personally guaranteed to MMG repayment of $ 3,000 5 RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) As of February 2020, the Company filed a lawsuit against the majority shareholder, pursuant to the personal guaranty agreement for defaulting on the outstanding notes receivables. In summary, the Vivos Group receivable totaled $ 4,258 2,007 4,985 On September 5, 2019, MMG entered into a Secured Promissory Note agreement with Vivos, pursuant to which MMG issued a secured promissory note to the Vivos Group in the principal amount of $ 750 2.5 10 November 1, 2026 30,000,000 5 790 20 Debt Settlement Agreements On July 21, 2021, Maslow settled the obligation which Vivos Holdings, LLC had obligated Maslow to in July 2018, with Libertas Funding, LLC and Kinetic for $ 475 . (See Section 1A). On March 6, 2022, Maslow received a notice of default, acceleration, and demand for payment in full from FVCBank due to incurable events of default on behalf of Borrower Vivos Real Estate Holdings LLC. (See Note 10). Related Party Relationships On October 29, 2019, prior to the Merger, pursuant to the Merger Agreement, Naveen Doki and Silvija Valleru became beneficial owners of 206,606,528 51,652,908 68.9 17.2 RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) On June 27, 2019, prior to the Merger, MMG entered into a Securities Purchase Agreement with Hawkeye Enterprises, Inc., a company owned and controlled by Mark Speck (“Mr. Speck”), an officer and then director of Maslow. Pursuant to this agreement, MMG issued to Hawkeye Enterprises 16,323 81,616 50 50 12 56 On July 31, 2019, prior to the Merger, MMG entered into a Securities Purchase Agreement with Mr. Speck, the Company issued to this individual a Warrant for 81,616 50 50 12 56 On July 31, 2019, prior to the Merger, MMG entered into a Securities Purchase Agreement with Nick Tsahalis, an executive officer and director of MMG. Pursuant to this agreement, the Company issued to this individual 32,646 16,323 a post-Merger basis) shares of the MMG Common Stock, and a Convertible Promissory Note of same date in the initial principal amount of $ 100 100 12 112 On September 18, 2019, in anticipation of the closing of the Merger and intending that it be assumed by MMG after the closing of the Merger, Hawkeye entered into a letter of intent (the “LOI”) regarding the potential acquisition of a complementary business. MMG was then prohibited from entering into the LOI directly. In connection with the LOI, Hawkeye paid a non-refundable deposit of $ 75 83 The term “warrant” herein refers to warrants issued by MMG and assumed by the Company as a result of the Merger. The terms of all Warrants are the same other than as to the number of shares covered thereby. The Warrant may be exercised at any time or from time to time during the period commencing at 10:00 a.m. Eastern time on first business day following the completion of the Qualified Financing (as defined below) and expiring at 5:00 p.m. Eastern time on the fifth annual anniversary thereof (the “Exercise Period”). For purposes herein, a “Qualified Financing” means the issuance by the Company, other than certain excluded issuances of shares of Common Stock, in one transaction or series of related transactions, which transaction(s) result in aggregate gross proceeds actually received by the Company of at least $ 5,000 120 5,000 On September 7, 2021, the Company entered in Arbitration and Tolling Agreements with alleged shareholder Naveen Doki, M.D., and his affiliates and all other persons who were parties to the pending litigation previously reported in the Texas, New York and Maryland courts and before the American Arbitration Association. The Agreements call for the stay or dismissal of the pending litigation, with the parties agreeing to resolve their disputes before a single arbitrator in Maryland. The parties also agreed to maintain the status quo in corporate governance and related matters pending a final non-appealable judgment confirming any award in arbitration. The parties also signed a Tolling Agreement to toll the statute of limitations following the dismissal of a pending litigation. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

EMPLOYEE BENEFIT PLAN

EMPLOYEE BENEFIT PLAN	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLAN	NOTE 13 - EMPLOYEE BENEFIT PLAN The Company provides a defined contribution plan (the “401(k) Plan”) for the benefit of its eligible full-time employees. The 401(k) Plan allows employees to make contributions subject to applicable statutory limitations. The Company currently does not match employee contributions.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
BUSINESS SEGMENTS	NOTE 14 - BUSINESS SEGMENTS The Company operates within four Segment operating income includes revenue and cost of services only. Currently, the Company is not allocating sales, general and administrative costs at the segment level. The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the periods indicated: SCHEDULE OF RECONCILIATION OF REVENUE AND OPERATING INCOME BY REPORTABLE SEGMENT TO CONSOLIDATED RESULTS December 31 2021 2020 Revenue: EOR $ 21,346 $ 23,599 Recruiting and Staffing 3,613 4,478 Video and Multimedia Production 1,121 1,125 Permanent Placement 166 - Total $ 26,246 $ 29,202

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15- SUBSEQUENT EVENTS The Company has evaluated subsequent events after the balance sheet date of December 31, 2021, through March 31, 2021, the date on which the consolidated financial statements were available to be issued. Based upon this evaluation, management has determined that no material subsequent events have occurred that would require recognition in or disclosures in the accompanying consolidated financial statements, except as follows: On March 6, 2022, Maslow received a notice of default, acceleration, and demand for payment in full from FVCBank due to incurable events of default on behalf of Borrower Vivos Real Estate Holdings LLC. Per the default notice, “As of March 2, 2022, the total indebtedness due and owing under the Loan (the ‘‘Debt’’) is $ 1,743 consisting of an unpaid principal balance in the amount of $ 1,703 accrued and unpaid interest in the amount of $ 7 , deferred payments in the amount of $ 20 and late fees in the amount of $ 12 plus prepayment penalties and attorneys’ fees, costs and expenses,” less setoff fees of $ 16 . Notwithstanding, Maslow has grounds to protest its status as a guarantor on the loan and is pursuing this matter with FVCBank. No assurances can be made to guarantee that the outcome of this matter is in the Company’s favor. On March 21, 2022, the Company began its arbitration proceedings against the Vivos Group that is slated to run into the 2 nd

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements reflect the financial position and operating results of Reliability, Inc. including its wholly owned subsidiary, Maslow. All intercompany transactions and balances have been eliminated in consolidation.
Fiscal Year	Fiscal Year The Company’s fiscal year is from January 1 st st
Management Estimates	Management Estimates The consolidated financial statements and related disclosures are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The Company must make estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to revenue recognition, allowances for doubtful accounts, recoverability of notes receivable, goodwill and intangible assets, useful lives for depreciation and amortization, loss contingencies, valuation allowances for deferred income taxes, and the assumptions used for web site development cost classifications. Actual results may be materially different from those estimated. In making its estimates, the Company considers the current economic and legislative environment.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90-days or less to be cash equivalents.
Concentration of Credit Risk	Concentration of Credit Risk For the year ended December 31, 2021, the Company’s top 10 clients generated over 85% 28% 29% 41% 49% 15% 11% 33% 18% 6.4% 5.5% No other client exceeded 10% of revenues Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables.
Accounts Receivable, Contract Assets, and Contract Liabilities (Deferred Revenue)	Accounts Receivable, Contract Assets, and Contract Liabilities (Deferred Revenue) Receivables represent both trade receivables from customers in relation to fees for the Company’s services and unpaid amounts for benefit services provided by third-party vendors, such as healthcare providers for which the Company records a receivable for funding until the payment is received from the customer and a corresponding customer obligations liability until the Company disburses the balances to the vendors. The Company provides for an allowance for doubtful accounts by specifically identifying accounts with a risk of collectability and providing an estimate of the loss exposure. Management considers all contract receivables as of December 31, 2021, and 2020 to be fully collectible, therefore an allowance for doubtful accounts is not provided for. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to the Company rights to consideration for services provided that they are conditional on satisfaction of future performance obligations. The Company holds customer deposits of certain customers related to its EOR business to minimize cash flow impact and reduces risks of uncollectible trade receivables. The Company records contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The current portion of the Company contract liabilities is included in accrued liabilities in its consolidated balance sheets. The Company does not have any material contract assets or long-term contract liabilities. As of December 31, 2021, and 2020, the Company’s deferred revenue totaled $ 176 and $ 182 respectively.
Fair Value Measurements	Fair Value Measurements The Company measures fair value based on the price that the Company would receive upon selling an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. Various inputs are used in determining the fair value of assets or liabilities. Inputs are classified into a three-tier hierarchy, summarized as follows: ● Level 1 – Quoted prices in active markets for identical assets or liabilities; ● Level 2 – Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the assets or liabilities; ● Level 3 – Significant unobservable inputs for the assets or liabilities. When Level 1 inputs are not available, the Company measures fair value using valuation techniques that maximize the use of relevant observable inputs (Level 2) and minimizes the use of unobservable inputs (Level 3).The carrying amounts reported as of December 31, 2021 and 2020 for cash and cash equivalents, trade receivables, prepaid expenses and other current assets, accounts payable and accrued expenses, and factoring liability approximate their fair values due to the short-term nature of these instruments or are based on interest rates available to the Company that are comparable to current market rates. The estimated fair value of the Company’s PPP loan payable approximated its carrying value as the rate on this debt was determined by the U.S. government which was offered to all participating companies under the CARES Act. It is not practicable to estimate the fair value of the notes receivable from related parties due to their related party nature.
Property and Equipment	Property and Equipment Property and equipment are stated at cost and are depreciated using primarily the straight-line method over the following estimated useful lives: furniture, fixtures, and computer equipment — three to seven years; leasehold improvements — over the shorter of the estimated useful life of asset or the lease term . Expenditures for renewals and betterments are capitalized whereas expenditures for repairs and maintenance are charged to income as incurred. Upon sale or disposition of property and equipment, the difference between the unamortized cost and the proceeds is recorded as either a gain or a loss. Depreciation and amortization expense for the years ended December 31, 2021, and 2020 totaled $ 38 and $ 46 , respectively.
Long-Lived Assets	Long-Lived Assets The Company reviews its long-lived assets, primarily fixed assets, intangible assets and goodwill, for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily to the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. The Company recorded an impairment loss in the amount of $ 688 RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)
Intangible Assets	Intangible Assets The Company held intangible assets with finite lives. Intangible assets with finite useful lives were amortized over their respective estimated useful lives, ranging from three to ten years, based on a pattern in which the economic benefit of the respective intangible asset is realized. For the years ended December 31, 2021, and 2020, amortization expense was $ 34 for both years prior to taking impairment on the remaining intangible value. Identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets were discounted back to their net present value. The Company evaluates the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. The Company annually evaluates the remaining useful lives of all intangible assets and goodwill to determine whether events and circumstances warrant a revision to the remaining period of amortization. The Company determined that there was impairment needed for these assets during the year ended December 31, 2021, and thus impaired $ 170
Goodwill	Goodwill Goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Based on annual testing, the Company has determined that there was goodwill impairment during the year ended December 31, 2021. Thus, the Company recorded a goodwill impairment adjustment of $ 518 2,000
Revenue Recognition	Revenue Recognition The Company derives its revenues from three segments: EOR, Recruiting and Staffing, and Video and Multimedia Production. The Company provides temporary staffing and permanent placement services. Revenues are recognized when promised services are delivered to client, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues as presented on the consolidated statements of operations represent services rendered to clients, less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. Temporary staffing revenues - Field talent revenues from contracts with clients are recognized in the amount to which the Company has a right to invoice when the services are rendered by the Company’s field talent. Permanent placement staffing revenues - Permanent placement staffing revenues are recognized when employment candidates start their permanent employment. The Company estimates the effect of permanent placement candidates who do not remain with its client through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client are generally calculated as a percentage of the new worker’s annual compensation. No fees for permanent placement services are charged to employment candidates. Refer to Note 14 for disaggregated revenues by segment. RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Payment terms in our contracts vary by the type and location of our client partner and the services offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2021. There were no revenues recognized during years ended December 31, 2021, and 2020 related to performance obligations satisfied or partially satisfied in previous periods. There are no no
Advertising	Advertising The Company recognizes marketing and promotion expense in selling, general and administrative expenses as the services are incurred. Total marketing and promotion expense for the years ended December 31, 2021, and 2020 was $ 23 and $ 24 , respectively.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per common share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company.
Income Taxes	Income Taxes The Company accounts for income taxes utilizing the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases when management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained The Company’s tax years are subject to examination for 2018 and forward for U.S. Federal tax purposes and for 2017 and forward for state tax purposes
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) In July 2021, the FASB issued ASU No. 2021-05, Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments. This ASU was issued to address the day-one loss issue related to a lessor’s accounting for certain leases with variable lease payments. Under the update, a lessor will classify a lease with variable lease payments that do not depend on an index or a rate as operating if the following two conditions are met: the lease would be classified as sales-type or direct financing lease and doing so would result in recognizing a selling loss. Fixed lease payments will be recognized in income on a straight-line basis and any variable payments will continue to be recognized when the changes in facts and circumstances on which those variable payments are based occur. ASU 2021-05 if effective for all companies in fiscal year starting after December 15, 2021. Public companies are required to adopt this ASU in interim periods during the fiscal year starting after December 15, 2021, which other entities will adopt in interim periods starting after December 2022. Early adoption is permitted. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures. In October 2020, the FASB issued ASU No. 2020-08, Codification Improvements to Subtopic 310-20, Receivables – Nonrefundable Fees and Other Costs. This ASU provides more detailed explanation on the subsequent measurement of callable debt and whether callable debt falls within the scope of paragraph 310-20-35-33. ASU 2020-08 applies to all entities with callable debt and is effective for public business entities for fiscal years beginning after December 15, 2020, with early adoption not permitted. The Company’s adoption of this ASU did not have a material impact on its consolidated financial position and results of operations for the year ending December 31, 2021. In August 2018, the FASB issued ASU No. 2018-15, Intangibles–Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract In December 2019, the FASB issued ASU No. 2019-12 Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes RELIABILITY INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material effect on its present or future consolidated financial statements.

TRADE RECEIVABLES (Tables)

TRADE RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
SUMMARY OF CONTRACT RECEIVABLES	SUMMARY OF CONTRACT RECEIVABLES 2021 2020 Contract receivables consist of the following as of: 2021 2020 Billed receivables $ 4,646 $ 3,630 Unbilled receivables 813 241 Accounts receivable, factored 946 2,999 Total $ 6,405 $ 6,870

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of December 31, 2021, and 2020 consists of the following: SUMMARY OF PROPERTY, PLANT AND EQUIPMENT 2021 2020 Office equipment 51 63 Computer software 110 107 Operating lease asset - 18 Property, plant and equipment, gross 161 188 Accumulated depreciation (112 ) (112 ) Property, plant and equipment, net $ 49 $ 76

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
SUMMARY OF ACCRUED EXPENSES	Accrued expenses consist of the following as follows: SUMMARY OF ACCRUED EXPENSES 2021 2020 December 31, 2021 2020 Accrued vendor costs $ 182 166 Financed insurance payable 176 133 Other 46 76 Accrued expenses $ 404 $ 375

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SUMMARY OF INCOME TAX EXPENSE	Income tax expense (benefit) for the years ended December 31, 2021, and 2020 are comprised of the following: SUMMARY OF INCOME TAX EXPENSE 2021 2020 Current federal income tax $ 743 $ (276 ) Current state income tax 241 46 Deferred income tax (benefit) - - Income tax expense (benefit) $ 984 (230 )
SUMMARY OF DEFERRED INCOME TAX ASSETS (LIABILITIES)	Significant components of the Company’s deferred income tax assets (liabilities) are as follows at: SUMMARY OF DEFERRED INCOME TAX ASSETS (LIABILITIES) 2021 2020 December 31 2021 2020 Deferred tax assets (liabilities): Employee accruals $ 16 $ 70 Cash to accrual - (15 ) Accrued workers’ compensation and other 18 26 State deduction 41 - Sec. 163(j) interest limitation - 38 Federal and State net operating loss carry forwards 94 79 Deferred tax liabilities: Intangibles - (5 ) Fixed assets (9 ) (19 ) Deferred income taxes, net 160 174 Valuation allowance (160 ) (174 ) Deferred tax assets (liabilities) $ - $ -
SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE	The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE December 31 2021 2020 Tax expense at federal statutory rate $ 1,874 21 % $ (214 ) 21 % State income taxes, net 165 1.8 % (54 ) 5.3 % Meals and entertainment - - % 1 -0.1 % Forgiveness of PPP Loan - Federal (1,095 ) -12.3 % - - Valuation allowance (13 ) -0.2 % 88 -8.7 % Other, net 53 0.2 % (51 ) 6.2 % Income tax expense $ 984 11.03 % $ (230 ) 22.58 %

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
SCHEDULE OF RECONCILIATION OF REVENUE AND OPERATING INCOME BY REPORTABLE SEGMENT TO CONSOLIDATED RESULTS	The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the periods indicated: SCHEDULE OF RECONCILIATION OF REVENUE AND OPERATING INCOME BY REPORTABLE SEGMENT TO CONSOLIDATED RESULTS December 31 2021 2020 Revenue: EOR $ 21,346 $ 23,599 Recruiting and Staffing 3,613 4,478 Video and Multimedia Production 1,121 1,125 Permanent Placement 166 - Total $ 26,246 $ 29,202

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Cost of revenue	$ 22,980	$ 25,728
Gross profit	3,266	$ 3,474
Permanent Placement [Member]
Product Information [Line Items]
Cost of revenue	167
Gross profit	$ 164
Employer of Record [Member] | Employer [Member] | Revenue from Rights Concentration Risk [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Percentage of revenue	80.80%

LIQUIDITY AND GOING CONCERN (De

LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($) $ in Thousands	Jul. 21, 2021	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Operating income loss		$ 301	$ 988
Financing Receivable, after Allowance for Credit Loss		$ 4,985
Unusual risk by nature description		Additionally, from an operational view the underlying business has yet to fully recover from COVID-19 with 2021 quarterly comparative revenue levels down as much as 47% from 2019 standards.
Vivos group [Member]
Defined Benefit Plan Disclosure [Line Items]
Payments for loans	$ 475
Legal fees	$ 3
Proceeds for loans		$ 5,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Contract with Customer, Liability, Current	$ 176,000	$ 176,000	$ 182,000
Depreciation		38,000	46,000
Goodwill and intangible asset impairment		688,000
Amortization of Intangible Assets			34,000
Impairment of intangible assets, net excluding goodwill	170,000	170,000
Goodwill impairment	518,000	518,000
Increase decrease in contract with customer, liability		2,000,000
Capitalized contract cost	$ 0	0
Contract impairments		0	0
Advertising Expense		$ 23,000	$ 24,000
income tax likelihood percentage, description		less than a 50% likelihood of being sustained
Income tax examination, description		The Company’s tax years are subject to examination for 2018 and forward for U.S. Federal tax purposes and for 2017 and forward for state tax purposes
Leasehold Improvements [Member]
Product Information [Line Items]
Property, Plant and Equipment, Estimated Useful Lives		over the shorter of the estimated useful life of asset or the lease term
Revenue Benchmark [Member] | Revenue from Rights Concentration Risk [Member] | Customer [Member]
Product Information [Line Items]
Concentration of credit risk percentage		85.00%
Revenue Benchmark [Member] | Revenue from Rights Concentration Risk [Member] | Customer [Member] | AT&T Services, Inc. [Member]
Product Information [Line Items]
Concentration of credit risk percentage		28.00%	29.00%
Revenue Benchmark [Member] | Revenue from Rights Concentration Risk [Member] | Customer [Member] | Janssen Pharmaceuticals [Member]
Product Information [Line Items]
Concentration of credit risk percentage		15.00%	11.00%
Revenue Benchmark [Member] | Revenue from Rights Concentration Risk [Member] | Other Customer [Member]
Product Information [Line Items]
Concentration risk, benchmark description		No other client exceeded 10% of revenues
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer [Member] | AT&T Services, Inc. [Member]
Product Information [Line Items]
Concentration of credit risk percentage		41.00%	49.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer [Member] | Janssen Pharmaceuticals [Member]
Product Information [Line Items]
Concentration of credit risk percentage		33.00%	18.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer [Member] | Morgan stanley and goldman sachs [Member]
Product Information [Line Items]
Concentration of credit risk percentage		6.40%	5.50%

SUMMARY OF CONTRACT RECEIVABLES

SUMMARY OF CONTRACT RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Billed receivables	$ 4,646	$ 3,630
Unbilled receivables	813	241
Accounts receivable, factored	946	2,999
Total	$ 6,405	$ 6,870

SUMMARY OF PROPERTY, PLANT AND

SUMMARY OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 161	$ 188
Accumulated depreciation	(112)	(112)
Property, plant and equipment, net	49	76
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	51	63
Computer software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	110	107
Operating lease asset [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 18

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill			$ 518	$ 518
Intangible Assets, Net (Excluding Goodwill)				$ 240
Goodwill, Impairment Loss	518	518
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 170	$ 170

SUMMARY OF ACCRUED EXPENSES (De

SUMMARY OF ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued vendor costs	$ 182	$ 166
Financed insurance payable	176	133
Other	46	76
Accrued expenses	$ 404	$ 375

SUMMARY OF INCOME TAX EXPENSE (

SUMMARY OF INCOME TAX EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Current federal income tax	$ 743	$ (276)
Current state income tax	241	46
Deferred income tax (benefit)
Income tax expense (benefit)	$ 984	$ (230)

SUMMARY OF DEFERRED INCOME TAX

SUMMARY OF DEFERRED INCOME TAX ASSETS (LIABILITIES) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Employee accruals	$ 16	$ 70
Cash to accrual		(15)
Accrued workers’ compensation and other	18	26
State deduction	41
Sec. 163(j) interest limitation		38
Federal and State net operating loss carry forwards	94	79
Intangibles		(5)
Fixed assets	(9)	(19)
Deferred income taxes, net	160	174
Valuation allowance	(160)	(174)
Deferred tax assets (liabilities)

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax expense at federal statutory rate	$ 1,874	$ (214)
Tax expense at federal statutory rate, percentage	21.00%	21.00%
State income taxes, net	$ 165	$ (54)
State income taxes, net, percentage	1.80%	5.30%
Meals and entertainment		$ 1
Meals & Entertainment, percentage		(0.10%)
Forgiveness of PPP Loan - Federal	$ (1,095)
Forgiveness of PPP Loan - Federal	(12.30%)
Valuation allowance	$ (13)	$ 88
Valuation allowance, percentage	(0.20%)	(8.70%)
Other, net	$ 53	$ (51)
Other, net, percentage	0.20%	6.20%
Income tax expense (benefit)	$ 984	$ (230)
Income tax expense, percentage	11.03%	22.58%

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($) $ in Thousands	Jun. 10, 2021	Jan. 31, 2020	Dec. 31, 2016	Dec. 31, 2021	Dec. 31, 2020	Jan. 19, 2018
Debt Instrument [Line Items]
Deferred Tax Liabilities, Gross				$ 517	$ 292
Payment of final estimated portion				$ 300
Reserve interest percentage				10.00%
Accounts receivable factored				$ 946	2,999
Line of Credit Facility, Collateral Fees, Amount				71	65
Accounts Receivable [Member]
Debt Instrument [Line Items]
Proceeds from sale of accounts receivable				6,436	13,787
Factoring and Security Agreement [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Debt instrument, description of variable rate basis		In January 2020, a new agreement was negotiated with Triumph lowering advance rate from 18 basis points to 15 and the interest rate from prime plus 2.5% to prime plus 2%. The amount of an invoice eligible for sale to Triumph went from 90% to 93%
Factoring and Security Agreement [Member] | Prime Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate		2.50%
Factoring and Security Agreement [Member] | Prime Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate		2.00%
Vivos group [Member]
Debt Instrument [Line Items]
Deferred Tax Liabilities, Gross				$ 860
Vivos Holdings, LLC [Member]
Debt Instrument [Line Items]
Estimated annual impact			$ 215
Triumph Business Capital [Member] | Factoring and Security Agreement [Member]
Debt Instrument [Line Items]
Increase in factoring fee						$ 5,500
MMG [Member]
Debt Instrument [Line Items]
Debt Instrument, Decrease, Forgiveness	$ 5,216
MMG [Member] | Deferred Interest [Member]
Debt Instrument [Line Items]
Debt Instrument, Decrease, Forgiveness	59
MMG [Member] | Deferred Interest [Member] | Interest Expense [Member]
Debt Instrument [Line Items]
Debt Instrument, Decrease, Forgiveness	$ 57
MMG [Member] | Principal [Member]
Debt Instrument [Line Items]
Debt Instrument, Decrease, Forgiveness					$ 5,275

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) $ in Thousands	Mar. 02, 2022	Oct. 09, 2018
Hop Capital [Member]
Subsequent Event [Line Items]
Loss Contingency, Damages Sought, Value		$ 400
Subsequent Event [Member] | Maslow Media Group, Inc [Member]
Subsequent Event [Line Items]
Loans Payable	$ 1,743
Loan unpayable	1,703
Interest Payable	7
Deferred Costs	20
Debt Instrument, Fee Amount	12
Set off fees	$ 16

EQUITY (Details Narrative)

EQUITY (Details Narrative) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Common Stock, Shares, Outstanding	300,000,000	300,000,000
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) $ in Thousands

May 08, 2020

Dec. 02, 2019

Oct. 29, 2019

Sep. 05, 2019

Jul. 31, 2019

Jun. 27, 2019

Jun. 12, 2019

Nov. 15, 2016

Nov. 09, 2016

Jan. 31, 2021

Dec. 31, 2021

Dec. 31, 2018

Dec. 31, 2021

Jul. 21, 2021

Dec. 31, 2020

Aug. 04, 2020

Jul. 31, 2020

Jun. 26, 2020

Dec. 31, 2019

Sep. 18, 2019

Sep. 30, 2018

Nov. 15, 2017

Related Party Transaction [Line Items]

Notes receivable, related party, current

$ 4,985

$ 4,985

$ 4,258

Reimbursement

$ 83

Proceeds from related party debt

$ 5,000

Average sale price percentage

120.00%

Convertible Debt [Member]

Related Party Transaction [Line Items]

Notes payable

$ 56

$ 112

$ 56

Debt instrument, interest rate

12.00%

12.00%

12.00%

Convertible Note Warrants [Member]

Related Party Transaction [Line Items]

Convertible note warrants trigger value

$ 5,000

5,000

Maslow Media Group, Inc [Member]

Related Party Transaction [Line Items]

Interest

20

20

Outstanding balance

790

790

Agreement [Member] | Vivos Holdings, LLC [Member]

Related Party Transaction [Line Items]

Settlement Obligation

$ 475

Securities Purchase Agreement [Member] | Nick Tsahalis [Member] | Warrant [Member]

Related Party Transaction [Line Items]

Shares issued

16,323

Securities Purchase Agreement [Member] | Nick Tsahalis [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Shares issued

32,646

Securities Purchase Agreement [Member] | Mark Speck [Member] | Warrant [Member]

Related Party Transaction [Line Items]

Warrants to purchase common shares

81,616

81,616

Debt instrument, periodic payment

$ 50

Exchange

50

Securities Purchase Agreement [Member] | Convertible Promissory Note [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Debt instrument, periodic payment

$ 50

Exchange

$ 50

Securities Purchase Agreement [Member] | Convertible Promissory Note [Member] | Nick Tsahalis [Member]

Related Party Transaction [Line Items]

Debt instrument, periodic payment

100

Exchange

$ 100

Vivos Holdings, LLC [Member]

Related Party Transaction [Line Items]

Debt instrument, periodic payment

$ 30

Notes receivable, related party, current

$ 4,985

$ 4,985

Vivos Holdings, LLC [Member] | Maslow Media Group, Inc [Member]

Related Party Transaction [Line Items]

Legal rate interest rate, percentage

8.00%

Vivos Holdings, LLC [Member] | Maslow Media Group, Inc [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Debt instrument, interest rate

4.50%

4.50%

Vivos Holdings, LLC [Member] | Maslow Media Group, Inc [Member] | Maximum [Member]

Related Party Transaction [Line Items]

Debt instrument, interest rate

5.50%

5.50%

Vivos Holdings, LLC [Member] | Stock Purchase Agreement [Member]

Related Party Transaction [Line Items]

Notes payable

$ 1,773

Notes receivable, related parties

$ 1,400

Debt instrument, maturity date

Sep. 20, 2023

Debt instrument, periodic payment

$ 15

Outstanding balance

$ 4,258

$ 2,007

Vivos Holdings, LLC [Member] | Stock Purchase Agreement [Member] | Second Loan [Member]

Related Party Transaction [Line Items]

Debt instrument, interest rate

2.50%

Vivos Holdings, LLC [Member] | Stock Purchase Agreement [Member] | Maslow Media Group, Inc [Member]

Related Party Transaction [Line Items]

Business Acquisition, Transaction Costs

$ 1,750

Proceeds from Previous Acquisition

1,400

Notes payable

$ 350

Debt Instrument, Description

The promissory note was to be paid in twenty-four equal installments, including interest at 4.5%, in the amount of approximately $15, commencing six months after closing, with the last payment on March 1, 2019

Additional borrowing

$ 2,503

Vivos Holdings, LLC [Member] | Maslow Media Group, Inc [Member] | Stock Purchase Agreement [Member]

Related Party Transaction [Line Items]

Business combination, equity interest percentage

100.00%

Vivos Real Estate [Member] | Second Loan [Member]

Related Party Transaction [Line Items]

Debt instrument, interest rate

3.50%

Vivos Real Estate [Member] | Vivos RE Promissory Note [Member]

Related Party Transaction [Line Items]

Notes payable

$ 816

816

$ 772

Interest

$ 64

$ 64

Vivos Real Estate [Member] | New Loan [Member] | Vivos RE Promissory Note [Member]

Related Party Transaction [Line Items]

Notes payable

$ 781

Mr. Naveen Doki [Member] | Personal Guaranty Agreement [Member]

Related Party Transaction [Line Items]

Repayments of debt

$ 3,000

Mr. Naveen Doki [Member] | Maslow Media Group, Inc [Member] | Personal Guaranty Agreement [Member]

Related Party Transaction [Line Items]

Business combination, equity interest percentage

5.00%

Vivos [Member] | Maslow Media Group, Inc [Member]

Related Party Transaction [Line Items]

Debt instrument, periodic payment

$ 10

Vivos [Member] | Secured Promissory Note Agreement [Member]

Related Party Transaction [Line Items]

Shares issued

30,000,000

Equity method ownership percentage

5.00%

Vivos [Member] | Secured Promissory Note Agreement [Member] | Maslow Media Group, Inc [Member]

Related Party Transaction [Line Items]

Debt instrument, interest rate

2.50%

Debt instrument, maturity date

Nov. 1, 2026

Outstanding balance

$ 750

Naveen Doki [Member] | Merger Agreement [Member]

Related Party Transaction [Line Items]

Shares issued

206,606,528

Debt conversion converted instrument rate

68.90%

Silvija Valleru [Member] | Merger Agreement [Member]

Related Party Transaction [Line Items]

Shares issued

51,652,908

Debt conversion converted instrument rate

17.20%

Hawkeye Enterprises, Inc [Member] | Securities Purchase Agreement [Member]

Related Party Transaction [Line Items]

Non refundable deposit

$ 75

Hawkeye Enterprises, Inc [Member] | Securities Purchase Agreement [Member] | Maslow Media Group, Inc [Member] | Mark Speck [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Warrants to purchase common shares

16,323

SCHEDULE OF RECONCILIATION OF R

SCHEDULE OF RECONCILIATION OF REVENUE AND OPERATING INCOME BY REPORTABLE SEGMENT TO CONSOLIDATED RESULTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Total	$ 26,246	$ 29,202
EOR [Member]
Revenue from External Customer [Line Items]
Total	21,346	23,599
Recruiting and Staffing [Member]
Revenue from External Customer [Line Items]
Total	3,613	4,478
Video and Multimedia Production [Member]
Revenue from External Customer [Line Items]
Total	1,121	1,125
Permanent Placement [Member]
Revenue from External Customer [Line Items]
Total	$ 166

BUSINESS SEGMENTS (Details Narr

BUSINESS SEGMENTS (Details Narrative)	12 Months Ended
	Dec. 31, 2021Integer
Segment Reporting [Abstract]
Number of operating segments	4

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Maslow Media Group, Inc [Member] $ in Thousands	Mar. 02, 2022USD ($)
Subsequent Event [Line Items]
Loans Payable	$ 1,743
Loans unpayable	1,703
Interest Payable	7
Deferred Costs	20
Debt Instrument, Fee Amount	12
Set off Fees	$ 16