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Research and Development (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2022
Dec. 31, 2021
Research and Development Expense [Abstract]    
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).
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