STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (463,000)	$ (796,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	68,000	79,000
Patent asset impairment	100,000	0
Amortization of debt issuance costs	0	17,000
Non-cash loan penalty	120,000	20,000
Bad debt (reduction) expense	(19,000)	3,000
Provision for slow moving and obsolete inventory	1,000	157,000
Share-based payment expense	0	2,000
Director fee paid with restricted stock	0	31,000
Refinance fee paid with restricted stock	0	21,000
Interest paid with restricted stock	36,000	0
Gain on forgiveness of PPP loan	(335,000)	0
Changes in:
Accounts receivable	103,000	(40,000)
Inventory	92,000	117,000
Employee retention credit refund	(400,000)	0
Prepaid expenses and other current assets	80,000	(37,000)
Right of use asset - Operating leases	36,000	30,000
Accounts payable	105,000	(75,000)
Accrued expenses and other current liabilities	(151,000)	15,000
Right of use liability - operating leases	(36,000)	(30,000)
Wages payable	(10,000)	3,000
Net cash used in operating activities	(673,000)	(483,000)
Cash flows from investing activities:
Purchase of property, plant, and equipment	0	(4,000)
Net cash used in investing activities	0	(4,000)
Cash flows from financing activities:
Proceeds from PPP loan	0	332,000
Proceeds from debt financing	75,000	75,000
Payments on debt financing	(25,000)	(42,000)
Proceeds from private placement	100,000	199,000
Proceeds from Lincoln Park financing	639,000	125,000
Expenses from Lincoln Park financing	0	(48,000)
Proceeds from lines of credit	2,119,000	3,949,000
Payments on lines of credit	(2,218,000)	(4,009,000)
Net cash provided by financing activities	690,000	581,000
Net increase in cash and cash equivalents	17,000	94,000
Cash and cash equivalents - beginning of period	98,000	4,000
Cash and cash equivalents - end of period	115,000	98,000
Non-Cash transactions:
Loans converted to stock	0	35,000
Commitment shares issued to Lincoln park, charged to Paid in Capital	0	138,000
Cash paid during the year for interest	190,000	152,000
Cash paid for taxes	$ 2,000	$ 2,000

AMERICAN BIO MEDICA CORP 10-K