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CONTRACT ASSETS AND LIABILITIES (Tables)
 9 Months Ended
Sep. 26, 2020
Contract Assets And Liabilities  
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY

Net contract assets (liabilities) consisted of the following:

 

 

   September 26, 2020   December 28, 2019   $ Change   % Change 
Contract assets —current  $1,584,171   $921,082   $663,089    72%
Contract liabilities—current   (576,419)  (796,794)  220,375    (28)%
Contract liabilities—noncurrent   (2,350)  (6,557)  4,207    (64)%
Net contract assets  $1,005,402   $117,731   $887,671    754%
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   Nine Months Ended 
   September 26, 2020   September 28, 2019   September 26, 2020   September 28, 2019 
Point in time   34%    55%   36%    72%
Over time   66%    45%   64%    28%