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COMMON STOCK | 3 Months Ended
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Mar. 31, 2021
COMMON STOCK [Abstract] |
COMMON STOCK | NOTE 17 – COMMON STOCK ACM is authorized to issue 50,000,000 shares of Class A common stock and 2,409,738 shares of Class B common stock, each with a par value of $0.0001. Each share of Class A common stock is entitled to one vote, and each share of Class B common stock is entitled to twenty votes and is convertible at any time into one share of Class A common stock. Shares of Class A common stock and Class B common stock are treated equally, identically and ratably with respect to any dividends declared by the Board of Directors unless the Board of Directors declares different dividends to the Class A common stock and Class B common stock by getting approval from a majority of common stockholders. During the three months ended March 31, 2021, ACM issued 309,940 shares of Class A common stock upon option exercises by employees and non-employees and an additional 33,334 shares of Class A common stock upon conversion of an equal number of shares of Class B common stock. During the three months ended March 31, 2020, ACM issued 70,478 shares of Class A common stock upon option exercises by employees and non-employees, and an additional 64,717 shares of Class A common stock upon a cashless warrant exercise by a non-employee. At March 31, 2021 and December 31, 2020 the number of shares of Class A common stock issued and outstanding was 17,239,967, and 16,896,693, respectively. At March 31, 2021 and December 31, 2020, the number of shares of Class B common stock issued and outstanding was 1,769,272 and 1,802,606, respectively.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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