HeartBeam(BEAT) - 2023 Q3 - Quarterly Report

14 We do not hold any derivative instruments and do not engage in any hedging activities. Item 4. Controls and Procedures. Disclosure Controls and Procedures Table of contents PART II-OTHER INFORMATION Not applicable. Not applicable. Item 5. Other Information. 17 Property and equipment are stated at cost less accumulated depreciation. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets. The Company regularly evaluates the estimate ...