The Joint Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Nature of Operations and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Property and Equipment - Summary of Property and Equipment (Details)

v3.23.3

Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Finance lease assets	$ 151,396	$ 151,396
Property and equipment, net	15,355,755	17,475,152
Construction in progress	1,043,629	1,104,349
Office and computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,693,432	5,207,833
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	18,625,522	17,842,901
Software developed
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,048,742	5,843,758
Finance lease assets
Property, Plant and Equipment [Line Items]
Finance lease assets	151,396	151,396
Property Plant and Equipment, Excluding Construction in Progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	30,519,092	29,045,888
Accumulated depreciation and amortization	(16,206,966)	(12,675,085)
Property and equipment, net	$ 14,312,126	$ 16,370,803

- Definition

Amount of structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.

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