v3.26.1
Contract Liabilities
 12 Months Ended
Dec. 31, 2025
Contract Liabilities [Abstract]  
CONTRACT LIABILITIES

NOTE 10 – CONTRACT LIABILITIES

 

Amounts related to contract liabilities as of December 31, 2025 and 2024 were as follows:

 

   December 31, 
   2025   2024 
         
Patient services paid but not provided - NCFM  $20,212   $86,201 
Patient services paid but not provided - BTG   
–
    111,877 
Patient services paid but not provided - CCN   3,278    32,743 
Unshipped products - MOD   2,434    1,724 
   $25,924   $232,545 

 

Contract liabilities relate to (i) NCFM annual access contracts, including Medical Membership, Concierge Service and Optimal Health 365 Access Plan contracts pursuant to which patients prepay for access to services to be provided at the patient’s request over a period of time, (ii) prior to the sale of the assets and liabilities related to the practice on October 28,2025, BTG contracts pursuant to which patients prepay for access to a fixed number of visits used at the patients’ discretion, (iii) CCN annual and semi-annual concierge fees, and (iv) MOD sold but unshipped products.