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CONTRACT ASSETS AND LIABILITIES (Tables)
 3 Months Ended
Mar. 28, 2020
Contract Assets And Liabilities  
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY

Net contract assets (liabilities) consisted of the following:

 

   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:

   Three months ended   Three months ended 
   March 28, 2020   March 30, 2019 
Point in time   36%   71% 
Over time   64%    29%