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Research and Development | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021
Research and Development Expense [Abstract] |  |
Research and Development | 13. Research and Development R&D expenses are comprised of the following items:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  |  |  |  | (as restated) |  |  |  |  |  | (as restated) |
Outsourced service (i) |  | $ | 12,866,582 |  |  | $ | 451,146 |  |  | $ | 29,824,534 |  |  | $ | 1,284,197 |
Employees’ compensation |  |  | 1,310,597 |  |  |  | 2,198,113 |  |  |  | 3,621,325 |  |  |  | 4,975,468 |
Other expenses |  |  | 115,828 |  |  |  | 133,705 |  |  |  | 362,635 |  |  |  | 310,321 |
Travel & entertainment |  |  | 5,918 |  |  |  | 22,991 |  |  |  | 22,396 |  |  |  | 66,432 |
Total |  | $ | 14,298,925 |  |  | $ | 2,805,955 |  |  | $ | 33,830,890 |  |  | $ | 6,636,418 |
(i) | Out of $29,824,534, for the nine months ended September 30, 2022, $26,919,670 was charged under the MSA contract and out of $12,866,582, for the three months ended September 30, 2022, $11,254,372 was charged under the MSA contract. (ref er to Note 5).
| 10. Research and Development The R&D exp e nses are comprised of the following items:
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Employees’ compensation |  | $ | 7,278,999 |  |  | $ | 4,833,957 |  |  | $ | 3,083,337 |
Outsourced service |  |  | 5,100,980 |  |  |  | 1,241,479 |  |  |  | 2,372,248 |
Test devices and mock-ups |  |  | 524,062 |  |  |  | 2,049,390 |  |  |  | 14,598 |
Other expenses |  |  | 265,243 |  |  |  | 193,250 |  |  |  | 292,688 |
Travel & entertainment |  |  | 110,496 |  |  |  | 39,967 |  |  |  | 184,423 |
Total |  | $ | 13,279,780 |  |  | $ | 8,358,043 |  |  | $ | 5,947,294 |

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