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CONTRACT ASSETS AND LIABILITIES (Tables) | 3 Months Ended
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Mar. 28, 2020
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY | Net contract assets (liabilities) consisted of the following: SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY
|  | March 28, 2020 |  |  | December 28, 2019 |  |  | $ Change |  |  | % Change |
Contract assets—current |  | $ | 1,394,633 |  |  | $ | 921,082 |  |  | $ | 473,551 |  |  |  | 51% |
Contract liabilities and billings in excess of revenues earned |  |  | (1,229,396 | ) |  |  | (796,794 | ) |  |  | (432,602 | ) |  |  | 54% |
Contract liabilities—noncurrent |  |  | (2,643 | ) |  |  | (6,557 | ) |  |  | 3,914 |  |  |  | (60)% |
Net contract assets (liabilities) |  | $ | 162,594 |  |  | $ | 117,731 |  |  | $ | 44,863 |  |  |  | 38% |
SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS | The Company’s revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS
|  | Three months ended |  |  | Three months ended |
|  | March 28, 2020 |  |  | March 30, 2019 |
Point in time |  |  | 36% |  |  |  | 71% |
Over time |  |  | 64% |  |  |  | 29% |

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- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045 + Details
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