0001628280-24-008267 | 10-K | XBRL Viewer

Print Document View Excel Document

Stock-Based Compensation - Additional Information (Detail) - USD ($)	1 Months Ended			12 Months Ended
	May 31, 2023	Jul. 31, 2022	May 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares outstanding (in shares)				64,659	65,662
Weighted average exercise price (in usd per share)				$ 25.73	$ 26.15
Weighted average grant-date fair value of options granted (in usd per share)				$ 0	$ 30.72
Aggregate instrinsic value of options issued or exercised				$ 0	$ 0
Unrecognized stock-based compensation costs related to non-vested stock options				$ 698,854
Non-vested stock options (in shares)				5,500
Weighted average fair value of non-vested stock options (in usd per share)				$ 25.40
Weighted average period of recognition				1 year 4 months 24 days
Stock-based compensation expense				$ 699,505	$ 477,062
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term					5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate					0.00%
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 36,885
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value					$ 27.20
Options Held
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period of recognition				1 year 8 months 12 days
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period				0	12,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period				(5,094)
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number				6,222	12,032
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value				44.98
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				34.23
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value				$ 43.28	$ 43.44
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period				(716)
Restricted Stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period					12,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period				51,210	27,655
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period				(14,535)
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number				60,492	24,341
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 7.45
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value				26.64
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				28.41
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value				$ 15.10
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period				(524)
Restricted Stock Units (RSUs) \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period				29,626	17,605
Restricted Stock Units (RSUs) \| Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year	2 years	1 year
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	21,584	3,434	6,616
2009 Inducement Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grant (in shares)				156.25
2010 ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grant (in shares)				22,089
Percentage of fair value of common stock at date of grant				85.00%
Maximum percentage of earnings employee can authorize to withhold, percentage				10.00%
Award vesting rights				All full-time employees and certain part-time employees are eligible to participate in the ESPP. For part-time employees to be eligible, they must have customary employment of more than five months in any calendar year and more than 20 hours per week. Employees who, after exercising their rights to purchase shares under the ESPP, would own shares representing 5% or more of the voting power of the Company’s common stock, are ineligible to participate.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0.00%
2010 ESPP \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Annual Increase Amount				6,250
Share Based Compensation Arrangement By Share Based Payment Award Annual Increase Percentage				1.00%
Two Zero Two Two Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				4 years
Expiration period				10 years
Shares outstanding (in shares)				64,659
Weighted average exercise price (in usd per share)				$ 25.73
Two Zero Two Two Stock Plan \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)				203,643
Shares available for future grant (in shares)				26,520
Shares, Issued				41,583
Two Thousand Twenty Two Stock Plan And Two Thousand Nine Inducement Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of combined voting power of all classes of stock				10.00%
Two Thousand Twenty Two Stock Plan And Two Thousand Nine Inducement Plan \| Minimum \| More Than 10 Percent Voting Power
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair value of common stock at date of grant				110.00%
Two Thousand Twenty Two Stock Plan And Two Thousand Nine Inducement Plan \| Maximum \| More Than 10 Percent Voting Power
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period				5 years

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Nov. 21, 2023	Nov. 20, 2023	Dec. 31, 2022
Assets, Current [Abstract]
Accounts Receivable, Allowance for Credit Loss, Current	$ 25,000			$ 25,000
Stockholders' Equity Attributable to Parent [Abstract]
Common Stock, Shares, Issued	1,524,939			971,492
Common Stock, Shares, Outstanding	1,524,939	1,091,648	8,733,398	971,492
Common Stock, Shares Authorized	25,000,000			25,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001

Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Stock-Based Compensation

3. Stock-Based Compensation

The Company's 2022 Equity Incentive Plan (the "Stock Plan") provides for granting of incentive and nonqualified stock option and stock bonus awards to officers, employees and outside consultants. Outstanding options under the Stock Plan generally vest over four years and terminate 10 years after the grant date, or earlier if the option holder is no longer an executive officer, employee, consultant, advisor or director of the Company. As of December 31, 2023, 203,643 shares of common stock were authorized for issuance under the Stock Plan, of which 41,583 shares had been issued, 6,222 restricted stock awards and 60,492 restricted stock units remain unvested, 64,659 shares were subject to outstanding options at a weighted average exercise price of $25.73 per share and 26,520 shares were available for future grant.

The Company's 2009 Non-Qualified Inducement Stock Plan (the “Inducement Plan”) is intended to encourage employees, including prospective employees, upon whose efforts the Company depends for the successful conduct of its business, to acquire an equity interest in the Company. The Inducement Plan provides for the granting of awards, including non-qualified stock options, restricted stock, and unrestricted stock. As of December 31, 2023, 156.25 shares of common stock were authorized for issuance and were available for future grant under the Inducement Plan.

The exercise price of stock options awarded under the Stock Plan and the Inducement Plan may not be less than the fair value of the common stock on the date of the option grant. For holders of more than 10% of the Company’s total combined voting power of all classes of stock, incentive stock options may not be granted at less than 110% of the fair value of the Company’s common stock and for a term not to exceed five years.

The Company's 2010 Employee Stock Purchase Plan (the "ESPP"), amended and restated in 2021 to increase stock purchase capacity, authorizes an annual increase on the first day of each of the Company’s fiscal years equal to the lesser of (i) 6,250 shares, (ii) 1 percent of the shares of common stock outstanding on the last day of the immediately preceding fiscal year, or (iii) such lesser number of shares as is determined by the Board. All full-time employees and certain part-time employees are eligible to participate in the ESPP. For part-time employees to be eligible, they must have customary employment of more than five months in any calendar year and more than 20 hours per week. Employees who, after exercising their rights to purchase shares under the ESPP, would own shares representing 5% or more of the voting power of the Company’s common stock, are ineligible to participate.

Under the ESPP, participating employees can authorize the Company to withhold up to 10% of their earnings during consecutive six-month payment periods for the purchase of the shares. At the conclusion of each period, participating employees can purchase shares at 85% of the lower of their fair value at the beginning or end of the period. The ESPP is regarded as a compensatory plan. For the years ended December 31, 2023 and 2022, the Company issued 4,902 and 2,526 shares of its common stock, respectively, under the ESPP. As of December 31, 2023, there were 22,089 remaining shares to be issued under the ESPP.

The Company uses the Black-Scholes option pricing model for determining the fair value of shares of common stock issued or to be issued under the ESPP. The following assumptions were used in determining fair value: The risk-free interest rate assumption is based on the United States Treasury’s constant maturity rate for a six month term (corresponding to the expected option term) on the date the option was granted. The expected dividend yield is zero as the Company does not currently pay dividends nor expects to do so during the expected option term. An expected term of six months is used based on the duration of each plan offering period. The volatility assumption is based on daily historical volatility during the time period that corresponds to the expected option term and expected future stock price volatility.

There were no new issuance of stock options in 2023. The assumptions that the Company used in the Black-Scholes pricing model to determine the fair value of the stock options used in the calculation of stock-based compensation expense for the year ended December 31, 2022 were as follows:


		Years Ended December 31,
	2022
Risk-free interest rate			1.8%	—%	3.7%
Expected dividend yield	—
Expected option term	5 years
Volatility	70.0%

A summary of option activity for the year ended December 31, 2023 is presented below:


	Number of Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value
Outstanding at December 31, 2022	65,662	$	26.15
Granted	—	—
Exercised	—	—
Forfeited	(1,000)	40.21
Expired	(3)	4,224.00
Outstanding at December 31, 2023	64,659	$	25.73	6.8	$	—
Vested or expected to vest at December 31, 2023	61,773	$	25.74	6.8	$	—
Exercisable at December 31, 2023	61,773	$	25.74	6.8	$	—

Expected to vest options are determined by applying the estimated forfeiture rate to the total outstanding options. Aggregate intrinsic value represents the total pre-tax intrinsic value (the aggregate difference between the closing stock price of the Company’s common stock as of December 31, 2023, as applicable, and the exercise price for the in-the-money options) that would have been received by the option holders if all the in-the-money options had been exercised on December 31, 2023.

The weighted average per share grant-date fair values of options granted during 2023 and 2022 was zero and $30.72, respectively.

The aggregate intrinsic value of options issued or exercised during 2023 and 2022 was zero.

Total unrecognized stock-based compensation costs related to non-vested stock options was $36,885, which related to 5,500 shares with a per share weighted fair value of $25.40 as of December 31, 2023. This unrecognized cost is expected to be recognized over a weighted average period of approximately 1.7 years.

During 2023 and 2022, certain employees and directors have been granted restricted stock awards and restricted stock units that are service based. The fair value of the restricted stock awards and units are calculated based on the closing price of common stock on the date of issuance.

During 2023, 51,210 restricted stock units were granted to employees and members of the Board of Directors that vest at different times during the years 2023 through 2026. Included therein were grants to the members of the Board of Directors, 21,584 restricted stock units in May 2023, that cliff vest in one year from issuance and 29,626 restricted stock units to employees that vest quarterly at different times during the years 2023 through 2026. During 2022, 12,000 restricted stock awards and 27,655 restricted stock units were granted to employees and members of the Board of Directors that vest at different times during the years 2022 through 2025. Included therein were grants to the members of the Board of Directors of 6,616

restricted stock units in May 2022, that cliff vest in one year from issuance, 3,434 restricted stock units in July 2022 to a new member of the Board of Directors that vest quarterly over a two year period and 12,000 restricted stock awards and 17,605 restricted stock units to employees that vest quarterly at different times during the years 2022 through 2025.

A summary of restricted stock activity for the year ended December 31, 2023 is presented below:


	Restricted Stock Awards	Weighted Average Grant Date Fair Value		Restricted Stock Units	Weighted Average Grant Date Fair Value
Unvested at December 31, 2022	12,032	$	43.44	24,341	$	27.20
Granted	—	$	—	51,210	$	7.45
Vested	(5,094)	$	44.98	(14,535)	$	26.64
Forfeited	(716)	$	34.23	(524)	$	28.41
Unvested at December 31, 2023	6,222	$	43.28	60,492	$	15.10

The Company recorded stock-based compensation expense of $699,505 and $477,062 for 2023 and 2022, respectively.

Total compensation cost related to non-vested awards not yet recognized at December 31, 2023 was $698,854. These unrecognized costs are expected to be recognized over a weighted-average period of 1.4 years.

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued Compensation and Expenses

Accrued expenses and compensation consist of the following:


	December 31,
	2023		2022
Professional services	$	298,534	$	155,000
Compensation	346,245		249,224

Warranty	9,400		16,700

Clinical	39,000		—
Sales tax	141,672		131,621
Other	41,888		37,394
	$	876,739	$	589,939

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Beginning Balance	$ 25,000	$ 25,000
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Ending Balance	25,000	25,000
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Beginning Balance	4,868,469	2,827,759
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense	1,946,667	2,187,921
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Ending Balance	6,418,062	4,868,469
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	(397,074)	(147,211)
SalesReturnsReservesMember [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Beginning Balance	1,000	39,000
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Ending Balance	0	1,000
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	(1,000)	(38,000)
SEC Schedule, 12-09, Reserve, Warranty [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Beginning Balance	16,700	28,400
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Ending Balance	9,400	16,700
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	$ (7,300)	$ (11,700)

Inventories (Detail) - USD ($)	12 Months Ended
Inventories (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory, Raw Materials, Net of Reserves	$ 1,151,381	$ 982,129
Inventory, Finished Goods, Net of Reserves	408,047	632,858
Inventories	1,559,428	1,614,987
Inventory Write-down	$ 63,420	$ 356,700

Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards	$ 4,289,409	$ 3,369,688
Deferred Tax Assets, Tax Credit Carryforwards, Research	544,415	310,000
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	44,497	74,459
Deferred Tax Assets, Inventory	97,378	88,983
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost	311,039	323,337
Deferred Tax Assets Right Of Use Assets	56,481	87,872
Deferred Tax Assets Capitalized Research And Development	1,131,902	719,888
Deferred Tax Assets, Other	1,596	0
Deferred Tax Assets, Gross, Total	6,476,717	4,974,227
Deferred Tax Assets, Valuation Allowance	(6,418,062)	(4,868,469)
Deferred Tax Liabilities, Leasing Arrangements	58,655	91,502
Deferred Tax Liabilities, Other	0	(14,256)
Deferred Tax Assets, Net of Valuation Allowance, Total	$ 0	$ 0

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 22,572,104

Stockholders' Equity - Additional Information (Detail) - USD ($)	2 Months Ended	12 Months Ended
	Feb. 26, 2024	Dec. 31, 2023	Dec. 31, 2022	Nov. 21, 2023	Nov. 20, 2023
Class of Stock [Line Items]
Stock Issued During Period, Value, Employee Stock Purchase Plan		$ 19,688	$ 30,259
Stock Issued During Period, Shares, Employee Stock Purchase Plans		4,902	2,526
Common Stock, Shares, Outstanding		1,524,939	971,492	1,091,648	8,733,398
Common Stock, Voting Rights		Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company’s stockholders.
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Common Stock, Shares Authorized		25,000,000	25,000,000
Proceeds from Issuance or Sale of Equity		$ 2,325,441	$ 3,864,031
Common Stock, Shares, Issued		1,524,939	971,492
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 0	$ 0
Number of options exercised (in shares)		0
Stock Issued During Period, Value, New Issues		$ 2,305,753	$ 3,833,772
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Employee Stock Purchase Plans		4,902	2,526
Stock Issued During Period, Shares, New Issues		537,094	114,542
Stock Issued During Period, Shares, Restricted Stock Award, Gross		17,261	4,806
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 2	$ 1
Stock Issued During Period, Value, New Issues		54	11
At The Market Offering Program [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock		2,305,753	3,833,772
At The Market Offering Program [Member] \| Subsequent Event [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock	$ 1,519,099
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Employee Stock Purchase Plan		$ 19,688	$ 30,259
Stock Issued During Period, Shares, Employee Stock Purchase Plans		4,902	2,526
Common Stock [Member] \| Management Service, Incentive
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues			6,276
Stock Issued During Period, Value, New Issues			$ 215,417
Common Stock [Member] \| At The Market Offering Program [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		537,094	114,542
Payments of Stock Issuance Costs		$ 142,795	$ 175,355
Common Stock [Member] \| At The Market Offering Program [Member] \| Subsequent Event [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	458,380
Payments of Stock Issuance Costs	$ 46,995
Series B Preferred Stock \| Common Stock [Member]
Class of Stock [Line Items]
Convertible preferred stock, shares issued upon conversion (in shares)		8
Series B Preferred Stock \| Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Outstanding		200	200
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		14,535
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number		60,492	24,341
Restricted Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		5,094
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number		6,222	12,032

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2023
Concentration Risk [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 1,731,946	$ 4,335,020
Marketing and Advertising Expense [Abstract]
Advertising and promotion expense	$ 132,806	$ 268,703
Segment Reporting [Abstract]
Revenues from sales outside the United States, percentage	20.00%	14.00%
Product Warranties Disclosures [Abstract]
Liabilities for product warranty costs	$ 9,400	$ 16,700
Accounts Receivable, Allowance for Credit Loss, Current	25,000	25,000
Retained Earnings (Accumulated Deficit)	(210,109,353)	(203,579,866)
Other Comprehensive Income (Loss), Net of Tax	240,171	0
Debt Securities, Held-to-Maturity, Fair Value		16,794,874
Cash and Cash Equivalents, at Carrying Value	1,731,946	$ 4,335,020
Money Market Funds \| From Held To Maturity Securities
Concentration Risk [Line Items]
Cash and Cash Equivalents, at Carrying Value	81,751
Product Warranties Disclosures [Abstract]
Cash and Cash Equivalents, at Carrying Value	$ 81,751
Accounting Standards Update 2016-13
Concentration Risk [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Change in Accounting Principle, Accounting Standards Update, Adoption Date			Jan. 01, 2023
Product Warranties Disclosures [Abstract]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Adoption Date			Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Accounts Receivable [Member] \| Two Customers [Member] \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage		31.00%
Accounts Receivable [Member] \| Three Customers \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage	74.00%
Revenue Benchmark [Member] \| Two Customers [Member] \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage	34.00%
Revenue Benchmark [Member] \| One Customer [Member] \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration Risk, Percentage		32.00%

Reverse Stock Split - Additional Information (Detail) - shares	Nov. 21, 2023	Dec. 31, 2023	Nov. 20, 2023	Dec. 31, 2022
Equity [Abstract]
Common Stock, Shares, Outstanding	1,091,648	1,524,939	8,733,398	971,492
Stockholders' Equity, Reverse Stock Split	1-for-8 reverse stock split of its Common Stock

Retirement Plan Retirement Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Contributions to the plan	$ 0	$ 0

Investments, Debt and Equity Securities

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure

4. Securities

The Company's marketable debt securities are classified as either AFS or HTM pursuant to ASC 320 - Investments - Debt Securities. The following table summarizes the valuations and unrealized gains and losses of AFS securities which are recorded at estimated fair value as of December 31, 2023. The Company held no AFS securities as of December 31, 2022.


	December 31, 2023
			Gross Unrealized
Available-for-sale securities	Cost		Gains		Losses		Credit Losses		Estimated Fair Value
U.S. government bonds	$	4,412,935	$	5,665	$	—	$	—	$	4,418,600

Commercial paper	11,612,099		234,506		—		—		11,846,605
Total	$	16,025,034	$	240,171	$	—	$	—	$	16,265,205

HTM securities are valued at amortized cost. The Company held no HTM securities as of December 31, 2023. The following tables summarize the valuations of HTM securities as of December 31, 2022.


	December 31, 2022
Held-to-maturity securities	Amortized Cost		Credit Losses		Estimated Fair Value
U.S. government bonds	$	3,457,651	$	—	$	3,456,580
Corporate bonds	4,011,569		—		3,950,380
Commercial paper	9,395,487		—		9,387,914
Total	$	16,864,707	$	—	$	16,794,874

The Company evaluates all HTM and AFS securities for impairment at each reporting period. It determined that changes in the fair value of its securities at December 31, 2023 resulted primarily from interest rate fluctuations subsequent to the purchase date of the securities. There was no deterioration in the credit worthiness of the issuers and no credit losses were recorded as of December 31, 2023.

Fair Value Measures and Disclosures (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Securities, Available-for-Sale	$ 16,265,205	$ 0
Assets, Fair Value Disclosure	17,549,495	1,551,027
Level 1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, Fair Value Disclosure	5,702,890	1,551,027
Level 2
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, Fair Value Disclosure	11,846,605
Money Market Funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	1,284,290	1,551,027
Money Market Funds \| Level 1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	1,284,290	$ 1,551,027
US Government Agencies Debt Securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Securities, Available-for-Sale	4,418,600
US Government Agencies Debt Securities \| Level 1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Securities, Available-for-Sale	4,418,600
Commercial Paper
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Securities, Available-for-Sale	11,846,605
Commercial Paper \| Level 2
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Securities, Available-for-Sale	$ 11,846,605

Retirement Plan	12 Months Ended
Retirement Plan	Dec. 31, 2023
Retirement Benefits [Abstract]
Retirement Plan	. Retirement Plan The Company maintains a 401(k) defined contribution savings plan for its employees who meet certain service period and age requirements. Contributions are permitted up to the maximum allowed under the Internal Revenue Code of each covered employee’s salary. The savings plan permits the Company to contribute at its discretion. In 2023 and 2022 the Company made no contributions to the plan.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Statements of Changes in Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent	Convertible Preferred Stock [Member] Preferred Stock [Member]
Beginning Balance at Dec. 31, 2021	$ 23,215,786	$ 84	$ 222,378,958	$ (199,163,257)		$ 1
Beginning Balance (in shares) at Dec. 31, 2021		831,310				200
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	477,062		477,062
Stock Issued During Period, Value, New Issues	3,833,772	$ 11	3,833,761
Stock Issued During Period, Shares, New Issues		114,542
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	215,417		215,417
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		6,276
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 30,259		30,259
Issuance of common stock under employee stock purchase plan (in shares)	2,526	2,526
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 0	$ 1	(1)
Stock Issued During Period, Shares, Restricted Stock Award, Gross		4,806
Other Comprehensive Income Realized Gain Adjustment	0
Net income (loss)	(4,416,609)			(4,416,609)
Ending Balance at Dec. 31, 2022	23,355,687	$ 96	226,935,456	(203,579,866)		$ 1
Ending Balance (in shares) at Dec. 31, 2022		959,460				200
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	699,505		699,505
Stock Issued During Period, Value, New Issues	2,305,753	$ 54	2,305,699
Stock Issued During Period, Shares, New Issues		537,094
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 19,688		19,688
Issuance of common stock under employee stock purchase plan (in shares)	4,902	4,902
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 0	$ 2	(2)
Stock Issued During Period, Shares, Restricted Stock Award, Gross		17,261
Other Comprehensive Income (Loss), Available-for-Sale Securities Adjustment, Net of Tax, Portion Attributable to Parent	605,100				$ 605,100
Other Comprehensive Income Realized Gain Adjustment	(364,929)				(364,929)
Net income (loss)	(6,529,487)			(6,529,487)
Ending Balance at Dec. 31, 2023	$ 20,091,317	$ 152	$ 229,960,346	$ (210,109,353)	$ 240,171	$ 1
Ending Balance (in shares) at Dec. 31, 2023		1,518,717				200

Commitments and Contingencies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Leased Assets [Line Items]
Operating Lease, Weighted Average Discount Rate, Percent	15.00%
Operating Lease, Expense	$ 197,310	$ 163,061
Sublease Income	$ 0	$ 22,795
Operating Lease, Weighted Average Remaining Lease Term	1 year 8 months 12 days
Woburn Lease [Member]
Operating Leased Assets [Line Items]
Operating lease, renewal term	5 years
Monthly Rent [Member] \| Woburn Lease [Member]
Operating Leased Assets [Line Items]
Operating Lease, Payments	$ 13,846

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Lessee, Operating Lease, Liability, Maturity

The following is a maturity analysis of the annual cash flows of the operating lease liabilities as of December 31, 2023:


2024	$	165,785
2025	117,431




Total minimum lease payments	$	283,216

Discount rate, 15.0%	$	42,340
Lease obligation, current portion	148,391
Lease obligation, net of current portion	92,485
	$	283,216

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect	$ (2,603,074)	$ (18,237,084)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(6,529,487)	(4,416,609)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	1,731,946	4,335,020
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation, Depletion and Amortization, Nonproduction	55,712	49,391
Share-based Payment Arrangement, Noncash Expense	699,505	477,062
Compensation Obligation Settlement	0	26,019
Inventory Write-down	63,420	356,700
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	0	6,875
Investment Income, Net, Amortization of Discount and Premium	(135,293)	(76,190)
Debt Securities, Available-for-Sale, Realized Gain	364,929	0
Increase (Decrease) in Operating Capital [Abstract]
Increase (Decrease) in Accounts Receivable	127,947	(335,953)
Increase (Decrease) in Inventories	(7,861)	(1,265,134)
Increase (Decrease) in Prepaid Expense and Other Assets	(188,109)	(181,805)
Increase (Decrease) in Accounts Payable	(152,573)	84,046
Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities	346,800	(13,818)
Net Cash Provided by (Used in) Operating Activities	(6,084,868)	(5,289,416)
Payments to Acquire Debt Securities, Available-for-Sale	29,755,105	0
Payments to Acquire Held-to-Maturity Securities	0	(40,933,126)
Proceeds from Sale and Maturity of Debt Securities, Available-for-Sale	14,095,000	0
Proceeds from Maturities, Prepayments and Calls of Held-to-Maturity Securities	17,000,000	24,144,609
Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract]
Payments to Acquire Property, Plant, and Equipment	(183,542)	(23,182)
Net Cash Provided by (Used in) Investing Activities	1,156,353	(16,811,699)
Net Cash Provided by (Used in) Financing Activities, Continuing Operations [Abstract]
Net Cash Provided by (Used in) Financing Activities	2,325,441	3,864,031
Proceeds from Issuance or Sale of Equity	2,325,441	3,864,031
Supplemental Cash Flow Elements [Abstract]
Stock Issuance Settle Incentive Compensation Obligation	$ 0	$ 189,398

Management Retention and Incentive Plan	12 Months Ended
Management Retention and Incentive Plan	Dec. 31, 2023
Retirement Benefits [Abstract]
Management Retention and Incentive Plan	13. Management Retention and Incentive Plan Under the Company’s Management Retention and Incentive Plan (the “Plan”), a portion of the consideration payable upon a change in control transaction, as defined in the Plan and its amendments, would be paid in cash to certain executive officers and key employees and recorded as compensation expense within the Statement of Operations during the period in which the change of control transaction occurs.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Basic and dilutive net loss per share of common stock were as follows:


	Years Ended December 31,
	2023		2022
Net loss applicable to common stockholders	$	(6,529,487)	$	(4,416,609)

Weighted average number of shares of common stock outstanding, basic and dilutive	1,041,991		889,540



Net loss per share of common stock applicable to common stockholders, basic and diluted	$	(6.27)	$	(4.97)

Schedule of Anti-Dilutive Securities

Shares underlying the following securities were excluded from the calculation of diluted net loss per share of common stock because their effect was anti-dilutive for each of the periods presented:


	Years Ended December 31,
	2023	2022
Options	64,659	65,683
Unvested restricted stock awards	6,222	12,031
Unvested restricted stock units	60,492	24,341
Convertible preferred stock	8	8
Total	131,381	102,063

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Reconciliation of Effective Income Tax Rate to Statutory Federal Rate

The Company’s effective income tax rate differs from the statutory federal income tax rate as follows for the years ended December 31, 2023 and 2022.


	December 31,
	2023		2022
Federal statutory rate	(21.0)	%	(21.0)	%
State tax provision, net of federal provision	(1.0)		(4.9)
Permanent items	0.1		0.1
Federal research and development credits	(2.0)		(3.3)
382 Limitation - NOL and tax credits	—		(17.4)


Valuation allowance	23.9		46.5
Effective income tax rate	—		—

Schedule of Deferred Tax Assets

The Company’s deferred tax assets consist of the following:


	December 31,
	2023		2022
Deferred tax assets:
Net operating loss carryforwards	$	4,289,409	$	3,369,688
Research and development credit carryforwards	544,415		310,000
Accrued expenses	44,497		74,459
Inventory reserve	97,378		88,983
Stock-based compensation	311,039		323,337
Lease liability	56,481		87,872
Capitalized R&D	1,131,902		719,888
Other	1,596		—
Total gross deferred tax assets	6,476,717		4,974,227
Valuation allowance	(6,418,062)		(4,868,469)
Deferred tax liabilities:
Right of use asset	$	(58,655)	$	(91,502)
Other	$	—	$	(14,256)
Net deferred tax assets	$	—	$	—

Investments, Debt and Equity Securities (Details) - HTM - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Held-to-Maturity Securities [Line Items]
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	$ 0	$ 16,864,707
Debt Securities, Held-to-Maturity, Fair Value		16,794,874
Debt Securities, Held-to-Maturity, Allowance for Credit Loss	$ 0
Commercial Paper
Schedule of Held-to-Maturity Securities [Line Items]
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		9,395,487
Debt Securities, Held-to-Maturity, Fair Value		9,387,914
US Government Agencies Debt Securities
Schedule of Held-to-Maturity Securities [Line Items]
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		3,457,651
Debt Securities, Held-to-Maturity, Fair Value		3,456,580
Corporate Debt Securities
Schedule of Held-to-Maturity Securities [Line Items]
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		4,011,569
Debt Securities, Held-to-Maturity, Fair Value		$ 3,950,380

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-5

+ Details

Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

. Inventories

Inventories consist of the following:


	December 31,
	2023		2022
Purchased components	$	1,151,381	$	982,129

Finished goods	408,047		632,858

	$	1,559,428	$	1,614,987

The Company recorded a charge of $63,420 and $356,700 to cost of revenues in 2023 and 2022, respectively, for Quell inventory to reduce the carrying value to net realizable value.

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure

4. Securities


	December 31, 2023
			Gross Unrealized
Available-for-sale securities	Cost		Gains		Losses		Credit Losses		Estimated Fair Value
U.S. government bonds	$	4,412,935	$	5,665	$	—	$	—	$	4,418,600

Commercial paper	11,612,099		234,506		—		—		11,846,605
Total	$	16,025,034	$	240,171	$	—	$	—	$	16,265,205

HTM securities are valued at amortized cost. The Company held no HTM securities as of December 31, 2023. The following tables summarize the valuations of HTM securities as of December 31, 2022.


	December 31, 2022
Held-to-maturity securities	Amortized Cost		Credit Losses		Estimated Fair Value
U.S. government bonds	$	3,457,651	$	—	$	3,456,580
Corporate bonds	4,011,569		—		3,950,380
Commercial paper	9,395,487		—		9,387,914
Total	$	16,864,707	$	—	$	16,794,874

Investments, Debt and Equity Securities (Details) - AFS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost	$ 16,025,034
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	240,171
Debt Securities, Available-for-Sale	16,265,205	$ 0
Debt Securities, Available-for-Sale, Allowance for Credit Loss	0
Commercial Paper
Debt Securities, Available-for-Sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost	11,612,099
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	234,506
Debt Securities, Available-for-Sale	11,846,605
US Government Agencies Debt Securities
Debt Securities, Available-for-Sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost	4,412,935
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	5,665
Debt Securities, Available-for-Sale	$ 4,418,600

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor [Line Items]
Auditor Firm ID	23
Auditor Location	Tewksbury, Massachusetts
Auditor Name	Baker Tilly US, LLP

Fixed Assets

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Fixed Assets

. Fixed Assets

Fixed assets consist of the following:


	Estimated Useful Life (Years)	December 31,
		2023		2022
Computer and laboratory equipment	3	$	629,970	$	459,218
Furniture and equipment	3	33,104		33,104
Production equipment	7	296,180		296,180
Leasehold improvements	*	70,918		58,128
		1,030,172		846,630
Less – accumulated depreciation		(736,723)		(681,011)
		$	293,449	$	165,619

*Lesser of life of lease or estimated useful life.

Depreciation expense was $55,712 and $49,391 for 2023 and 2022, respectively. During 2022, the Company wrote off fully depreciated fixed assets no longer in service with a cost basis and accumulated depreciation of $674,520. It also disposed of assets with a cost basis of $6,875 and recognized a loss in this amount.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Use of Estimates and Assumptions

The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make significant estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during reporting periods. Actual results could differ from those estimates.

The Company bases its estimates on historical experience and various other assumptions that it believes to be reasonable under the circumstances and regularly assesses these estimates, but actual results could differ materially from these estimates. Effects of changes in estimates are recorded in the period in which they occur.

Cash and Cash Equivalents

Cash and cash equivalents include bank demand deposits and money market funds that invest primarily in U.S. government securities.

Concentrations of Credit Risk

Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash equivalents, trade receivables, and securities. The Company invests its cash equivalents and securities in highly rated institutions.

At December 31, 2023 and 2022, three customers accounted for 74% and two customers accounted for 31% of accounts receivable, respectively. Two customers accounted for 34% of revenues for the year ended December 31, 2023 and one customer accounted for 32% of revenues, for the year ended December 31, 2022.

Inventories

Inventories, consisting primarily of finished goods and purchased components, are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method. The net realizable value of inventories is based upon the types and levels of inventories held, forecasted demand, pricing, competition, and changes in technology. Deterioration in market and economic conditions could adversely affect the recovery of inventory value.

Fair Value

The Company follows the provisions of Financial Accounting Standards Board (the "FASB") Accounting Standards Codification ("ASC") Topic 820-10, Fair Value Measurements and Disclosures ("ASC 820-10"), which defines fair value, establishes a framework for measuring fair value in GAAP and requires certain disclosures about fair value measurements. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability.

As a basis for considering such assumptions, ASC 820-10 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows: Level 1 observable inputs such as quoted prices in active markets; Level 2 inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and Level 3 unobservable inputs for which there are little or no market data, which require the Company to develop its own assumptions. The hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.

Note 5 presents the Company's financial assets or liabilities measured at fair value as of December 31, 2023 and 2022. The carrying amounts of the Company’s cash equivalents, accounts receivable, accounts payable, and accrued expenses approximate their fair value at December 31, 2023 and 2022 due to their short-term nature.

Revenue Recognition

Revenues include product sales, net of estimated returns. Revenue is measured as the amount of consideration the Company expects to receive in exchange for product transferred. Revenue is recognized at the point in time when contractual performance obligations have been satisfied and control of the product has been transferred to the customer. The Company has a single product delivery performance obligation. Accrued product returns using the most likely amount method are estimated based on historical data and evaluation of current information and variable consideration is not constrained. Revenue from product sales that occur via an online pharmacy agent are recognized on a gross basis and the related fulfillment fees are expensed within cost of revenues.

Accounts Receivable

Accounts receivable are recorded in the amount the Company expects to collect, net of the allowance for doubtful accounts receivable. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses based on customer past payment history, product usage activity, and recent communications with the customer. Individual customer balances which are over 90 days past due are reviewed individually for collectability and written-off when recovery is not probable. The Company does not have any off-balance sheet credit exposure related to its customers. Allowance for doubtful accounts was $25,000 as of December 31, 2023 and December 31, 2022.

Income Taxes

The Company records income taxes using the asset and liability method. Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases, and operating loss and tax credit carryforwards. The Company’s financial statements contain certain deferred tax assets, which have arisen primarily as a result of operating losses, as well as other temporary differences between financial and tax accounting. In accordance with the provisions of the Income Taxes topic of the Codification, the Company is required to establish a valuation allowance if the likelihood of realization of the deferred tax assets is reduced based on an evaluation of objective verifiable evidence. Management judgment is required in determining the Company’s provision for income taxes, the Company’s deferred tax assets and liabilities and any valuation allowance recorded against those net deferred tax assets. The Company evaluates the weight of all available evidence to determine whether it is more likely than not that some portion or all of the net deferred income tax assets will not be realized.

Utilization of the net operating loss carryforwards (“NOL”) and research and development credit carryforwards may be subject to a substantial annual limitation due to ownership change limitations that have occurred previously or that could occur in the future, as provided by Section 382 of the Internal Revenue Code of 1986, as well as similar state provisions. Ownership changes may limit the amount of NOL and tax credit carryforwards that can be utilized to offset future taxable income and tax, respectively. In general, an ownership change, as defined by Section 382, results from transactions increasing the ownership of certain shareholders or public groups in the stock of a corporation by more than 50 percentage points over a three-year period. If the Company has experienced a change of control, utilization of its NOL or tax credits carryforwards would be subject to an annual limitation under Section 382. Any limitation may result in expiration of a portion of the NOL or research and development credit carryforwards before utilization. Subsequent ownership changes could further impact the limitation in future years. Further, until a study is completed and any limitation known, no amounts are being presented due to an uncertain tax position. A full valuation allowance has been provided against the Company’s NOL carryforwards and research and development credit carryforwards and, if an adjustment is required, this adjustment would be offset by an adjustment to the valuation allowance. Thus, there would be no impact to the balance sheet or statement of operations if an adjustment were required.

A two-step evaluation of all tax positions was performed, ensuring that these tax return positions meet the “more likely than not” recognition threshold and can be measured with sufficient precision to determine the benefit recognized in the financial statements. These evaluations provide the Company with a comprehensive model for how it should recognize, measure, present, and disclose in its financial statements certain tax positions that it has taken or expects to take on income tax returns.

Research and Development

Costs incurred in research and development are expensed as incurred. Included in research and development costs are wages, benefits, product design consulting, and other operating costs such as facilities, supplies, electronic components and overhead directly related to research and development efforts.

Product Warranty Costs

Product warranty costs are estimated based on historical experience, product failure rates, repair volume and labor costs. Warranty costs are accrued at the time of sale within cost of revenue and periodically reviewed in the aggregate. The liabilities for product warranty costs of $9,400 and $16,700 at December 31, 2023 and 2022, respectively, are included in accrued expenses and compensation in the accompanying balance sheets.

Fixed Assets and Long-Lived Assets

Fixed assets are recorded at cost and depreciated using the straight-line method over the estimated useful life of each asset. Expenditures for repairs and maintenance are charged to expense as incurred. On disposal, the related assets and accumulated depreciation are eliminated from the accounts and any resulting gain or loss is included in the Company’s statement of operations. Leasehold improvements are amortized over the shorter of the estimated useful life of the improvement or the remaining term of the lease.

The Company periodically evaluates the recoverability of its fixed assets and other long-lived assets which may result in an adjustment of estimated depreciable lives or asset impairment. When indicators of impairment are present, the carrying values of the asset are evaluated in relation to the assets operating performance and future undiscounted cash flows of the underlying assets. If an impairment is indicated, the asset carrying value is reduced to fair value based on market value estimates and assumptions concerning the amount and timing of future cash flows and discount rates.

Accounting for Stock-Based Compensation

Stock-based compensation cost is recognized ratably over the service period. The Company uses the Black-Scholes option pricing model for determining the fair value of stock options and amortizes stock-based compensation expense using the straight-line method. The Black-Scholes model requires assumptions regarding expected share price volatility, expected life of options, expected annual dividend yield, and risk-free interest rate (See Note 3 — Stock-Based Compensation).

Net Loss per Common Share

Net Loss per Share of Common Stock

Basic and dilutive net loss per share of common stock were as follows:


	Years Ended December 31,
	2023		2022
Net loss applicable to common stockholders	$	(6,529,487)	$	(4,416,609)

Weighted average number of shares of common stock outstanding, basic and dilutive	1,041,991		889,540



Net loss per share of common stock applicable to common stockholders, basic and diluted	$	(6.27)	$	(4.97)

Shares underlying the following securities were excluded from the calculation of diluted net loss per share of common stock because their effect was anti-dilutive for each of the periods presented:


	Years Ended December 31,
	2023	2022
Options	64,659	65,683
Unvested restricted stock awards	6,222	12,031
Unvested restricted stock units	60,492	24,341
Convertible preferred stock	8	8
Total	131,381	102,063

Advertising and Promotional Costs

Advertising and promotional costs are expensed as incurred. Advertising and promotion expense were $132,806 and $268,703, in 2023 and 2022, respectively.

Accumulated Other Comprehensive Items

As of December 31, 2023, the Company had accumulated other comprehensive income of $240,171 for net unrealized gains on AFS securities, in addition to net loss in the statement of operations. As of December 31, 2022, the Company had no components of accumulated other comprehensive income or loss other than net loss.

Segments

The Company operates in a single segment covering the sale of medical equipment and consumables. The majority of the Company’s assets, revenues, and expenses for 2023 and 2022 were located in or derived from operations in the United States. Revenues from sales outside the United States accounted for approximately 20% and 14% of total revenues in 2023 and 2022, respectively.

Risks and Uncertainties

The Company is subject to risks common to companies in the medical device industry, including, but not limited to, environmental risk such as the COVID-19 pandemic, development by the Company or its competitors of new technological innovations, cybersecurity risk, dependence on key personnel, customers’ reimbursement from third-party payers, protection of proprietary technology, and compliance with regulations of the U.S Food and Drug Administration, Federal Trade Commission and other governmental agencies.

The Company relies on in-house assembly and third-party manufacturers to manufacture the major portion of its current products and product components. The disruption or termination of the supply of these products or a significant increase in the cost of these products from these sources could have an adverse effect on the Company's business, financial position, and result of operations.

Lessee, Leases

Leases

The Company presents the lease obligations on the balance sheet, by recording a right-of-use asset and a lease liability for all leases other than those that, at lease commencement, have a lease term of 12 months or less. On the lease commencement date, the Company measures and records a lease liability equal to the present value of the remaining lease payments, discounted using the rate implicit in the lease or if that cannot be readily determined, the Company's incremental borrowing rate.

Marketable Securities, Policy

Securities

The Company invests in highly liquid, marketable debt securities with high credit ratings and typically with maturities of two years or less. Individual securities are designated by the Company as either "held-to-maturity" ("HTM") or “available-for-sale” ("AFS") at the point of investment. Securities classified as short-term have maturities of less than one year. As of December 31, 2023, all marketable securities held by the Company are classified as available for sale and had remaining contractual maturities of one year or less.

HTM securities are valued on an amortized cost basis and reviewed to determine if an allowance for credit losses should be recorded in the statements of operations. AFS securities are valued at fair value. Unrealized gains and losses on AFS securities are included as a component of accumulated other comprehensive income in the balance sheets and statements of stockholders’ equity and a component of total comprehensive loss in the statements of comprehensive loss. An AFS security is impaired if its fair value is less than amortized cost. Unrealized losses are evaluated to determine if the impairment is credit-related or non credit-related. Credit-related impairment is recognized as an allowance on the balance sheet with a corresponding adjustment to earnings, and a non credit-related impairment is recognized in other comprehensive loss. For certain types of securities, such as U.S. Treasuries, the Company generally expects zero credit losses. No allowance for credit losses was recorded on its securities portfolio for the years ended December 31, 2023 and 2022.

Recently Issued or Adopted Accounting Pronouncements

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB") and are adopted by us as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently adopted and recently issued accounting pronouncements will not have a material impact on our balance sheets, results of operations and cash flows.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments. The guidance in ASU 2016-13 replaces the incurred loss impairment methodology under current GAAP. The new impairment requires immediate recognition of estimated credit losses expected to occur for most financial assets and certain other instruments. It applies to all entities. For trade receivables, loans and HTM debt securities, entities are required to estimate lifetime expected credit losses. Trading and AFS debt securities are required to be recorded at fair value. SEC small reporting companies were required to adopt this new guidance in fiscal years beginning on or after December 15, 2022. The Company adopted this guidance on a prospective basis as of January 1, 2023, and it had no material impact on the financial statements.

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue from Contract with Customer, Including Assessed Tax	$ 5,901,425	$ 8,256,073
Cost of Revenue	1,954,012	2,505,833
Gross Profit, Total	3,947,413	5,750,240
Operating Expenses [Abstract]
Research and Development Expense	2,777,960	3,239,725
Selling and Marketing Expense	3,365,265	2,865,615
General and Administrative Expense	4,955,709	4,386,666
Operating Expenses, Total	11,098,934	10,492,006
Operating Income (Loss), Total	(7,151,521)	(4,741,766)
Net Income (Loss) Available to Common Stockholders, Basic	(6,529,487)	(4,416,609)
Net Income (Loss) Attributable to Parent, Total	$ (6,529,487)	$ (4,416,609)
Earnings Per Share, Diluted	$ (6.27)	$ (4.97)
Earnings Per Share, Basic	$ (6.27)	$ (4.97)
Investment Income, Interest	$ 257,105	$ 325,157
Other Nonoperating Income	364,929	0
Nonoperating Income (Expense)	$ 622,034	$ 325,157

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets, Current [Abstract]
Cash and Cash Equivalents, at Carrying Value	$ 1,731,946	$ 4,335,020
Debt Securities, Available-for-Sale	16,265,205	0
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	0	16,864,707
Accounts Receivable, after Allowance for Credit Loss, Current	518,824	646,771
Inventory, Net	1,559,428	1,614,987
Prepaid Expense and Other Assets, Current	779,039	645,502
Assets, Current, Total	20,854,442	24,106,987
Operating Lease, Right-of-Use Asset	250,150	370,609
Assets, Total	21,424,441	24,669,615
Other Assets, Noncurrent	26,400	26,400
Property, Plant and Equipment, Net	293,449	165,619
Liabilities, Current [Abstract]
Accounts Payable, Current	215,509	368,082
Accrued Liabilities, Current	876,739	589,939
Operating Lease, Liability, Current	148,391	148,391
Liabilities, Current, Total	1,240,639	1,106,412
Liabilities, Total	1,333,124	1,313,928
Operating Lease, Liability, Noncurrent	92,485	207,516
Commitments and Contingencies
Stockholders' Equity Attributable to Parent [Abstract]
Additional Paid in Capital	229,960,346	226,935,456
Accumulated Other Comprehensive Income (Loss), Net of Tax	240,171	0
Retained Earnings (Accumulated Deficit)	(210,109,353)	(203,579,866)
Stockholders' Equity Attributable to Parent, Total	20,091,317	23,355,687
Liabilities and Equity, Total	$ 21,424,441	$ 24,669,615
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Issued	1,524,939	971,492
Common Stock, Shares, Outstanding	1,524,939	971,492
Common Stock, Value, Issued	$ 152	$ 96
Convertible Preferred Stock [Member]
Stockholders' Equity Attributable to Parent [Abstract]
Preferred Stock, Value, Issued	1	1
Preferred Non-Convertible Stock
Stockholders' Equity Attributable to Parent [Abstract]
Preferred Stock, Value, Issued	$ 0	$ 0

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Preferred stock and convertible preferred stock

Preferred stock and convertible preferred stock consist of the following:


	December 31,
	2023		2022
Preferred stock, $0.001 par value; 5,000,000 shares authorized at December 31, 2023 and 2022; no shares issued and outstanding at December 31, 2023 and 2022	$	—	$	—
Series B convertible preferred stock, $0.001 par value, 147,000 shares designated at December 31, 2023 and 2022, and 200 shares issued and outstanding at December 31, 2023 and 2022, respectively	1		1

Reserved Authorized Shares of Common Stock for Future Issuance

At December 31, 2023, the Company has reserved authorized shares of common stock for future issuance as follows:




Outstanding stock options			64,659
Convertible preferred stock			8
Unvested restricted stock units			60,492
Possible future issuance under inducement plan			156
Possible future issuance under stock option plans			26,520
Possible future issuance under employee stock purchase plan			22,089
Total			173,924

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-3

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-4

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-5

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481142/505-10-45-2

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-10

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-8

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480244/480-10-S99-1

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-6

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-7

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

. Commitments and Contingencies

Operating Leases

The Company's lease on its Woburn, Massachusetts corporate office and manufacturing facilities (the “Woburn Lease”) extends through September 2025 at a monthly base rent of $13,846 and with a 5-year extension option. The Company's lease on its former corporate office in Waltham, Massachusetts (the "Waltham lease") ended in February 2022. During the years ended December 31, 2023 and 2022 the Company recorded sublet income on the Waltham lease totaling zero and $22,795, respectively within operating expenses on the Company's Statement of Operations.

The following is a maturity analysis of the annual cash flows of the operating lease liabilities as of December 31, 2023:


2024	$	165,785
2025	117,431




Total minimum lease payments	$	283,216

Discount rate, 15.0%	$	42,340
Lease obligation, current portion	148,391
Lease obligation, net of current portion	92,485
	$	283,216

Total recorded rent expense net of sublet income was $197,310 and $163,061, for 2023 and 2022, respectively. The Company records rent expense on its facility leases on a straight-line basis over the lease term. The remaining operating lease term was 1.7 years as of December 31, 2023.

Contingencies

The Company is not party to or aware of any legal proceedings.

Reverse Stock Split	12 Months Ended
Reverse Stock Split	Dec. 31, 2023
Equity [Abstract]
Reverse Stock Split	14. Reverse Stock Split On November 21, 2023, the Company effected a 1-for-8 reverse stock split of its Common Stock, (the "Reverse Stock Split"). The par value and other terms of the common stock were not affected by the Reverse Stock Split. The Company’s shares outstanding immediately prior to the split totaled 8,733,398, which were subsequently adjusted to 1,091,648 shares outstanding. No fractional shares were issued in connection with the reverse stock split. Stockholders who otherwise would be entitled to receive fractional shares were received payment in cash in lieu of any such resulting fractional shares of common stock as the post-reverse split amounts of common stock were rounded down to the nearest full share. Share, per share, and stock option amounts for all periods presented within the financial statements contained in the Annual Report on Form 10-K have been retroactively adjusted to reflect the Reverse Stock Split.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Accrued Expenses

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued Expenses

. Accrued Expenses and Compensation

Accrued expenses and compensation consist of the following:


	December 31,
	2023		2022
Professional services	$	298,534	$	155,000
Compensation	346,245		249,224

Warranty	9,400		16,700

Clinical	39,000		—
Sales tax	141,672		131,621
Other	41,888		37,394
	$	876,739	$	589,939

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure


Description	Balance at Beginning of Period		Charged to costs and expenses		Charged to other accounts		Recoveries/ (Deductions)			Balance at End of Period
December 31, 2023
Allowance for Doubtful Accounts	$	25,000	$	—	$	—	$	—		$	25,000
Deferred Tax Asset Valuation Allowance	4,868,469		1,946,667		—		(397,074)		(1)	6,418,062
Accrued Product Returns	1,000		—		—		(1,000)			—
Warranty Reserve	16,700		—		—		(7,300)			9,400
December 31, 2022
Allowance for Doubtful Accounts	$	25,000	$	—	$	—	$	—		$	25,000
Deferred Tax Asset Valuation Allowance	2,827,759		2,187,921		—		(147,211)		(1)	4,868,469
Accrued Product Returns	39,000		—		—		(38,000)			1,000
Warranty Reserve	28,400		—		—		(11,700)			16,700

(1)Expiration of Federal and State Net Operating Loss Carryforwards and other reductions.

Fixed Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Fixed assets, gross	$ 1,030,172	$ 846,630
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(736,723)	(681,011)
Fixed assets, net	$ 293,449	165,619
Computer And Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, estimated useful life	3 years
Fixed assets, gross	$ 629,970	459,218
Furniture And Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, estimated useful life	3 years
Fixed assets, gross	$ 33,104	33,104
Production Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, estimated useful life	7 years
Fixed assets, gross	$ 296,180	296,180
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, gross	$ 70,918	$ 58,128

Fair Value Measures and Disclosures

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

5. Fair Value Measurements

The following tables set forth the Company’s financial instruments that were measured at fair value:


	December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Money market funds	$	1,284,290	$	1,284,290	$	—	$	—
U.S. government bonds	$	4,418,600	$	4,418,600	$	—	$	—
Commercial paper	$	11,846,605	$	—	$	11,846,605	$	—
Total	$	17,549,495	$	5,702,890	$	11,846,605	$	—


	December 31, 2022
	Total		Level 1		Level 2		Level 3
Assets:
Money market funds	$	1,551,027	$	1,551,027	$	—	$	—
Total	$	1,551,027	$	1,551,027	$	—	$	—

The Company's accounts receivable, accounts payable, and accrued expenses are valued at cost which approximates fair value.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Stockholders' Equity - Common Stock Reserved for Future Issuance (Details)	Dec. 31, 2023 shares
Class of Stock [Line Items]
Total common shares reserved for future issuance	173,924
Inducement Plan
Class of Stock [Line Items]
Total common shares reserved for future issuance	156
Stock Option Plans
Class of Stock [Line Items]
Total common shares reserved for future issuance	26,520
Outstanding Stock Options
Class of Stock [Line Items]
Total common shares reserved for future issuance	64,659
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Total common shares reserved for future issuance	8
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Total common shares reserved for future issuance	60,492
Employee Stock
Class of Stock [Line Items]
Total common shares reserved for future issuance	22,089

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 272
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483014/272-10-45-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 272
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482987/272-10-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

+ Details

Description of Business and Basis of Presentation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Organization And Basis Of Presentation [Line Items]
Substantial Doubt about Going Concern, within One Year [true false]	false
Cash and Cash Equivalents, at Carrying Value	$ 1,731,946	$ 4,335,020
Cash, Cash Equivalents, and Short-Term Investments	$ 18,000,000

Stockholders' Equity - Preferred Stock and Convertible Preferred Stock (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Preferred Non-Convertible Stock
Class of Stock [Line Items]
Preferred stock, outstanding (in shares)	0	0
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred Stock, Value, Issued	$ 0	$ 0
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Value, Issued	$ 1	$ 1
Series B Preferred Stock \| Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, outstanding (in shares)	200	200
Preferred stock, shares issued (in shares)	200	200
Preferred stock, shares authorized (in shares)	147,000	147,000
Preferred Stock, Value, Issued	$ 1	$ 1
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001

Stockholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Shareholders' Equity and Share-Based Payments

12. Stockholders’ Equity

Preferred stock and convertible preferred stock consist of the following:


	December 31,
	2023		2022
Preferred stock, $0.001 par value; 5,000,000 shares authorized at December 31, 2023 and 2022; no shares issued and outstanding at December 31, 2023 and 2022	$	—	$	—
Series B convertible preferred stock, $0.001 par value, 147,000 shares designated at December 31, 2023 and 2022, and 200 shares issued and outstanding at December 31, 2023 and 2022, respectively	1		1

Preferred stock activity

As of December 31, 2023, 200 shares of Series B convertible preferred stock remained outstanding. The shares of Series B convertible preferred stock are convertible into the equivalent of 8 shares of common stock at the option of the holder.

Other equity activity

During 2022, the Company issued in settlement of management incentive compensation 6,276 shares of fully vested common stock with a value of $215,417.

During 2023 and 2022, respectively, the Company issued pursuant to its ATM Agreement 537,094 shares of common stock, net of fees totaling $142,795 for proceeds of $2,305,753 and 114,542 shares of its common stock, net of fees totaling $175,355 for proceeds of $3,833,772.

During 2023 and 2022, respectively, the Company issued 4,902 shares of fully vested common stock with a value of $19,688 and 2,526 shares of fully vested common stock with a value of $30,259 pursuant to the Company's 2010 Employee Stock Purchase Plan, respectively.

As of December 31, 2023 and 2022, the Company had 25,000,000 shares of common stock authorized and 1,524,939, and 971,492 shares issued and outstanding, respectively. Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company’s stockholders. Common stockholders are not entitled to receive dividends unless declared by the Board of Directors.

At December 31, 2023, the Company has reserved authorized shares of common stock for future issuance as follows:




Outstanding stock options			64,659
Convertible preferred stock			8
Unvested restricted stock units			60,492
Possible future issuance under inducement plan			156
Possible future issuance under stock option plans			26,520
Possible future issuance under employee stock purchase plan			22,089
Total			173,924

Subsequently from January 1, 2024 to February 29, 2024, the Company issued 458,380 shares of common stock under its ATM program net of fees totaling $46,995 for proceeds of $1,519,099.

Cover	12 Months Ended
Cover	Dec. 31, 2023
Cover [Abstract]
Documents Incorporated by Reference	The following documents (or parts thereof) are incorporated by reference into the following parts of this Form 10-K: Certain information required by Part III of this Annual Report on Form 10-K is incorporated from the Registrant’s Proxy Statement for the Annual Meeting of Stockholders to be held on April 30, 2024 (the 2024 Annual Meeting of Stockholders).

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Feb. 29, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity Registrant Name	NEUROMETRIX, INC.
Entity File Number	001-33351
Entity Tax Identification Number	04-3308180
Entity Address, Address Line One	4B Gill Street
Entity Address, City or Town	Woburn
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01801
City Area Code	781
Local Phone Number	890-9989
Entity Central Index Key	0001289850
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 8,183,506
Entity Common Stock, Shares Outstanding		1,986,540
ICFR Auditor Attestation Flag	false
Entity Incorporation, State or Country Code	DE
Document Annual Report	true
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Common Stock [Member]
Document Information [Line Items]
Trading Symbol	NURO
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Security Exchange Name	NASDAQ
Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Preferred Stock Purchase Rights
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true

Summary of Significant Accounting Policies - Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss) Available to Common Stockholders, Diluted	$ (6,529,487)	$ (4,416,609)
Net Income (Loss) Available to Common Stockholders, Basic	$ (6,529,487)	$ (4,416,609)
Weighted Average Number of Shares Outstanding, Diluted	1,041,991	889,540
Weighted Average Number of Shares Outstanding, Basic	1,041,991	889,540
Earnings Per Share, Diluted	$ (6.27)	$ (4.97)
Earnings Per Share, Basic	$ (6.27)	$ (4.97)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive common stock equivalents excluded from calculation of diluted net income per common share	131,381	102,063
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive common stock equivalents excluded from calculation of diluted net income per common share	8	8
Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive common stock equivalents excluded from calculation of diluted net income per common share	64,659	65,683
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive common stock equivalents excluded from calculation of diluted net income per common share	6,222	12,031
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive common stock equivalents excluded from calculation of diluted net income per common share	60,492	24,341

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Use of Estimates and Assumptions

Cash and Cash Equivalents

Cash and cash equivalents include bank demand deposits and money market funds that invest primarily in U.S. government securities.

Securities

Concentrations of Credit Risk

Inventories

Leases

Fair Value

Revenue Recognition

Accounts Receivable

Income Taxes

Research and Development

Product Warranty Costs

Fixed Assets and Long-Lived Assets

Accounting for Stock-Based Compensation

Net Loss per Share of Common Stock

Basic and dilutive net loss per share of common stock were as follows:


	Years Ended December 31,
	2023		2022
Net loss applicable to common stockholders	$	(6,529,487)	$	(4,416,609)

Weighted average number of shares of common stock outstanding, basic and dilutive	1,041,991		889,540



Net loss per share of common stock applicable to common stockholders, basic and diluted	$	(6.27)	$	(4.97)

Shares underlying the following securities were excluded from the calculation of diluted net loss per share of common stock because their effect was anti-dilutive for each of the periods presented:


	Years Ended December 31,
	2023	2022
Options	64,659	65,683
Unvested restricted stock awards	6,222	12,031
Unvested restricted stock units	60,492	24,341
Convertible preferred stock	8	8
Total	131,381	102,063

Advertising and Promotional Costs

Advertising and promotional costs are expensed as incurred. Advertising and promotion expense were $132,806 and $268,703, in 2023 and 2022, respectively.

Accumulated Other Comprehensive Items

Segments

Risks and Uncertainties

Prior period reclassifications

We have reclassified certain amounts in prior periods to conform with current presentation. Money market funds in the amount of $81,751 which were reported within held-to-maturity securities at December 31, 2022 have been reclassified into cash and cash equivalents.

Recent Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, which requires public entities, on an annual basis, to provide disclosures of specific categories in the rate reconciliation, additional information for reconciling items that meet a quantitative threshold and income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this standard on the Company’s Financial Statements and disclosures.

Commitments and Contingencies - Future Minimum Lease Payments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 165,785
Lessee, Operating Lease, Liability, to be Paid, Year Two	117,431
Lessee, Operating Lease, Liability, to be Paid	283,216
Operating Lease Discount	42,340
Operating Lease, Liability, Current	148,391	$ 148,391
Operating Lease, Liability, Noncurrent	$ 92,485	$ 207,516
Operating Lease, Weighted Average Discount Rate, Percent	15.00%

Investments, Debt and Equity Securities (Tables)

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Available-for-Sale Securities Reconciliation


	December 31, 2023
			Gross Unrealized
Available-for-sale securities	Cost		Gains		Losses		Credit Losses		Estimated Fair Value
U.S. government bonds	$	4,412,935	$	5,665	$	—	$	—	$	4,418,600

Commercial paper	11,612,099		234,506		—		—		11,846,605
Total	$	16,025,034	$	240,171	$	—	$	—	$	16,265,205

Debt Securities, Held-to-Maturity, Allowance for Credit Loss


	December 31, 2022
Held-to-maturity securities	Amortized Cost		Credit Losses		Estimated Fair Value
U.S. government bonds	$	3,457,651	$	—	$	3,456,580
Corporate bonds	4,011,569		—		3,950,380
Commercial paper	9,395,487		—		9,387,914
Total	$	16,864,707	$	—	$	16,794,874

Statement of Comprehensive Income (Statement) - USD ($)	12 Months Ended
Statement of Comprehensive Income (Statement) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment and Tax	$ 605,100	$ 0
Other Comprehensive Income Realized Gain Adjustment	364,929	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(6,289,316)	(4,416,609)
Net Income (Loss) Attributable to Parent	$ (6,529,487)	$ (4,416,609)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-10

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 32: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Description of Business and Basis of Presentation	12 Months Ended
Description of Business and Basis of Presentation	Dec. 31, 2023
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation NeuroMetrix, Inc. (the "Company" or "NeuroMetrix") develops and commercializes health care products that utilize non-invasive neurostimulation. Revenues are derived from the sale of medical devices and after-market consumable products and accessories. The Company’s products are sold in the United States and select overseas markets. They are cleared by the U.S. Food and Drug Administration ("FDA") and regulators in foreign jurisdictions where appropriate. The Company has two primary products. DPNCheck® is a point-of-care test for diabetic peripheral neuropathy, which is the most common long-term complication of Type 2 diabetes. Quell is an app-enabled, wearable device for lower extremity chronic pain and for the symptoms of fibromyalgia. The Company held cash, cash equivalents and investment grade securities totaling $18.0 million on December 31, 2023. The Company believes that its present balance of cash resources and securities coupled with cash inflows from product sales will enable the Company to fund its operations for at least the next twelve months from the date of issuance of the financial statements. Actual cash requirements could differ from management's projections for many reasons, including changes the Company may make to its business strategy, commercial challenges, regulatory developments, changes to research and development programs, supply chain issues, staffing challenges and other items affecting the Company's projected uses of cash.

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Schedule of Weighted Average Grant-Date Fair Value of Stock Options

The assumptions that the Company used in the Black-Scholes pricing model to determine the fair value of the stock options used in the calculation of stock-based compensation expense for the year ended December 31, 2022 were as follows:


		Years Ended December 31,
	2022
Risk-free interest rate			1.8%	—%	3.7%
Expected dividend yield	—
Expected option term	5 years
Volatility	70.0%

Summary of Option Activity

A summary of option activity for the year ended December 31, 2023 is presented below:


	Number of Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value
Outstanding at December 31, 2022	65,662	$	26.15
Granted	—	—
Exercised	—	—
Forfeited	(1,000)	40.21
Expired	(3)	4,224.00
Outstanding at December 31, 2023	64,659	$	25.73	6.8	$	—
Vested or expected to vest at December 31, 2023	61,773	$	25.74	6.8	$	—
Exercisable at December 31, 2023	61,773	$	25.74	6.8	$	—

Nonvested Restricted Stock Shares Activity

A summary of restricted stock activity for the year ended December 31, 2023 is presented below:


	Restricted Stock Awards	Weighted Average Grant Date Fair Value		Restricted Stock Units	Weighted Average Grant Date Fair Value
Unvested at December 31, 2022	12,032	$	43.44	24,341	$	27.20
Granted	—	$	—	51,210	$	7.45
Vested	(5,094)	$	44.98	(14,535)	$	26.64
Forfeited	(716)	$	34.23	(524)	$	28.41
Unvested at December 31, 2023	6,222	$	43.28	60,492	$	15.10

Fixed Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	$ 0	$ 6,875
Depreciation expense	55,712	49,391
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	$ 0	(6,875)
Disposal
Property, Plant and Equipment [Line Items]
Tangible Assets Disposal Original Cost		6,875
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property		6,875
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property		(6,875)
Write Off
Property, Plant and Equipment [Line Items]
Tangible Assets Disposal Original Cost		674,520
Tangible Assets Disposal Accumulated Depreciation		$ 674,520

Fair Value Measures and Disclosures (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]


	December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Money market funds	$	1,284,290	$	1,284,290	$	—	$	—
U.S. government bonds	$	4,418,600	$	4,418,600	$	—	$	—
Commercial paper	$	11,846,605	$	—	$	11,846,605	$	—
Total	$	17,549,495	$	5,702,890	$	11,846,605	$	—


	December 31, 2022
	Total		Level 1		Level 2		Level 3
Assets:
Money market funds	$	1,551,027	$	1,551,027	$	—	$	—
Total	$	1,551,027	$	1,551,027	$	—	$	—

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

. Income Taxes

Current income tax expense (benefit) attributable to continuing operations was zero for the years ended December 31, 2023 and 2022.

The Company’s effective income tax rate differs from the statutory federal income tax rate as follows for the years ended December 31, 2023 and 2022.


	December 31,
	2023		2022
Federal statutory rate	(21.0)	%	(21.0)	%
State tax provision, net of federal provision	(1.0)		(4.9)
Permanent items	0.1		0.1
Federal research and development credits	(2.0)		(3.3)
382 Limitation - NOL and tax credits	—		(17.4)


Valuation allowance	23.9		46.5
Effective income tax rate	—		—

The Company’s deferred tax assets consist of the following:


	December 31,
	2023		2022
Deferred tax assets:
Net operating loss carryforwards	$	4,289,409	$	3,369,688
Research and development credit carryforwards	544,415		310,000
Accrued expenses	44,497		74,459
Inventory reserve	97,378		88,983
Stock-based compensation	311,039		323,337
Lease liability	56,481		87,872
Capitalized R&D	1,131,902		719,888
Other	1,596		—
Total gross deferred tax assets	6,476,717		4,974,227
Valuation allowance	(6,418,062)		(4,868,469)
Deferred tax liabilities:
Right of use asset	$	(58,655)	$	(91,502)
Other	$	—	$	(14,256)
Net deferred tax assets	$	—	$	—

At December 31, 2023, the Company had federal NOLs of approximately $135.7 million, of which $121.1 million began to expire in 2022 and $14.5 million have an indefinite carryforward. At December 31, 2023, the Company had state NOLs of $57.6 million, some of which have an indefinite carryforward, and others that begin to expire in 2025. At December 31, 2023, the Company has federal and state tax credits of approximately $1.8 million and $0.9 million, respectively, which may be available to reduce future taxable income and related taxes thereon. These amounts include tax benefits of approximately $2.4 million and $75,000 attributable to NOL and tax credit carryforwards, respectively, that result from the exercise of employee stock options. The Company experienced an ownership change in 2019 as defined under Internal Revenue Service Regulations, which significantly reduced the tax benefits associated with these carryforwards under Internal Revenue Code Sections 382 and 383. The federal and state research and development credits each began to expire in 2022.

In accordance with the provisions of the Income Taxes topic of the Codification, the Company has evaluated the positive and negative evidence bearing upon the realizability of its deferred tax assets, which are comprised principally of net operating losses. Management has determined that it is more likely than not that the Company will not recognize the benefits of federal and state deferred tax assets and, as a result, a valuation allowance of approximately $6.4 million and $4.9 million has been established at December 31, 2023 and 2022, respectively. The Company experienced a change in control during 2019. Accordingly, utilization of their respective consolidated and/ or separately computed NOL's and/ or tax credit carryforwards is subject to an annual limitation for federal tax purposes under Internal Revenue Code Sections 382 and 383. Due to this change

in control, the Company estimates that approximately $123,800,000 of federal NOL's and/or tax credit carryforwards are effectively eliminated according to the Internal Revenue Code Sections 382 and 383 limitations. A large portion of state NOLs and/ or tax credit carry forwards are also eliminated. The Company has not recorded any amounts for unrecognized tax benefits as of December 31, 2023 or 2022. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending income tax examinations. The Company’s tax years are still open under statute from December 31, 2020 to the present. Earlier years may be examined to the extent that tax credit or net operating loss carryforwards are used in future periods. The Company’s policy is to record interest and penalties related to income taxes as part of its income tax provision.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Accrued Expenses (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Sales and Excise Tax Payable, Current	$ 141,672	$ 131,621
Accrued Professional Fees, Current	298,534	155,000
Accrued Salaries, Current	346,245	249,224
Product Warranty Accrual, Current	9,400	16,700
Other Accrued Liabilities, Current	41,888	37,394
Accrued expenses	876,739	589,939
Accrued Clinical Current	$ 39,000	$ 0

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Tax Credit Carryforward [Line Items]
Current Federal, State and Local, Tax Expense (Benefit)	$ 0	$ 0
NOLAndTaxCreditCarryforwardsEliminated	$ 123,800,000
Federal tax provision (benefit) rate	21.00%	21.00%
Deferred tax assets, valuation allowance	$ 6,418,062	$ 4,868,469
Tax benefits attributable to tax credit caryforwards	75,000
Tax benefits attributable to NOL	2,400,000
Unrecognized Tax Benefits	$ 0	$ 0
Earliest Tax Year
Tax Credit Carryforward [Line Items]
Open Tax Year	2020
Federal Tax Authority
Tax Credit Carryforward [Line Items]
TaxCreditCarryforwardsExpirationBeginningYear	2022
Tax credit carryforwards	$ 1,800,000
Net operating loss carryforwards	$ 135,700,000
Federal Tax Authority \| Portion of Current [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards, Expiration Date	2022
Federal Tax Authority \| Indefinite [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforwards	$ 14,500,000
Federal Tax Authority \| Expiration Begins 2022 [Member]
Tax Credit Carryforward [Line Items]
Net operating loss carryforwards	$ 121,100,000
State Tax Authority
Tax Credit Carryforward [Line Items]
TaxCreditCarryforwardsExpirationBeginningYear	2022
Tax credit carryforwards	$ 900,000
Net operating loss carryforwards	$ 57,600,000
State Tax Authority \| Portion of Current [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards, Expiration Date	2025

Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

Inventories consist of the following:


	December 31,
	2023		2022
Purchased components	$	1,151,381	$	982,129

Finished goods	408,047		632,858

	$	1,559,428	$	1,614,987

Schedule of Available-for-Sale Securities Reconciliation


	December 31, 2023
			Gross Unrealized
Available-for-sale securities	Cost		Gains		Losses		Credit Losses		Estimated Fair Value
U.S. government bonds	$	4,412,935	$	5,665	$	—	$	—	$	4,418,600

Commercial paper	11,612,099		234,506		—		—		11,846,605
Total	$	16,025,034	$	240,171	$	—	$	—	$	16,265,205

Debt Securities, Held-to-Maturity, Allowance for Credit Loss


	December 31, 2022
Held-to-maturity securities	Amortized Cost		Credit Losses		Estimated Fair Value
U.S. government bonds	$	3,457,651	$	—	$	3,456,580
Corporate bonds	4,011,569		—		3,950,380
Commercial paper	9,395,487		—		9,387,914
Total	$	16,864,707	$	—	$	16,794,874

Stock-Based Compensation - Summary of Option Activity (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of options outstanding, beginning balance (in shares) \| shares	65,662
Number of options granted (in shares) \| shares	0
Number of options exercised (in shares) \| shares	0
Number of options forfeited (in shares) \| shares	(1,000)
Number of options expired (in shares) \| shares	(3)
Number of options outstanding, ending balance (in shares) \| shares	64,659
Number of options vested or expected to vest (in shares) \| shares	61,773
Number of options exercisable (in shares) \| shares	61,773
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted average exercise price of options outstanding, beginning of period (in usd per share) \| $ / shares	$ 26.15
Weighted average exercise price of options granted (in usd per share) \| $ / shares	0
Weighted average exercise price of options exercised (in usd per share) \| $ / shares	0
Weighted average exercise price of options forfeited (in usd per share) \| $ / shares	40.21
Weighted average exercise price of options expired (in usd per share) \| $ / shares	4,224
Weighted average exercise price of options outstanding, end of period (in usd per share) \| $ / shares	25.73
Weighted average exercise price of options vested or expected to vest (in usd per share) \| $ / shares	25.74
Weighted average exercise price of options exercisable (in usd per share) \| $ / shares	$ 25.74
Weighted Average Remaining Contractual Life (in years) and Aggregate Intrinsic Value
Weighted average remaining contractual life of options outstanding (in years)	6 years 9 months 18 days
Weighted average remaining contractual life of options vested or expected to vest (in years)	6 years 9 months 18 days
Weighted average remaining contractual life of options exercisable (in years)	6 years 9 months 18 days
Aggregate intrinsic value of options outstanding \| $	$ 0
Aggregate intrinsic value of options vested and expected to vest \| $	0
Aggregate intrinsic value of options exercisable \| $	$ 0

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Fixed Assets

Fixed assets consist of the following:


	Estimated Useful Life (Years)	December 31,
		2023		2022
Computer and laboratory equipment	3	$	629,970	$	459,218
Furniture and equipment	3	33,104		33,104
Production equipment	7	296,180		296,180
Leasehold improvements	*	70,918		58,128
		1,030,172		846,630
Less – accumulated depreciation		(736,723)		(681,011)
		$	293,449	$	165,619

*Lesser of life of lease or estimated useful life.

Income Taxes Income Taxes - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	(21.00%)	(21.00%)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	(1.00%)	(4.90%)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	(0.10%)	(0.10%)
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Percent	(2.00%)	(3.30%)
Effective Income Tax Rate Reconciliation 382 Limitation	0.00%	(17.40%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	23.90%	46.50%
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%

Stock-Based Compensation - Weighted Average Grant-Date Fair Value Used in the Calculation of Stock-Based Compensation Expense (Details)	12 Months Ended
	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	70.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.80%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.70%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(02)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details