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CONTRACT ASSETS AND LIABILITIES (Tables)
 6 Months Ended
Jun. 27, 2020
Contract Assets And Liabilities  
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY

Net contract assets (liabilities) consisted of the following:

 

   June 27, 2020   December 28, 2019   $ Change   % Change 
Contract assets ---current   2,509,258   $921,082   $1,588,176    172% 
Contract liabilities---current   (1,687,403)  $(796,794)   $(890,609)    112% 
Contract liabilities---noncurrent   (1,589)  $(6,557)   $4,968    (76)% 
Net contract assets (liabilities)  $820,266   $117,731   $702,535    597% 
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   Six months ended   Six months ended 
   June 27, 2020   June 29, 2019   June 27, 2020   June 29, 2019 
Point in time   39%    78%    37%    75% 
Over time   61%    22%    63%    25%