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CONTRACT ASSETS AND LIABILITIES (Tables)
 3 Months Ended
Mar. 27, 2021
Contract Assets And Liabilities  
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY

Net contract assets (liabilities) consisted of the following:

 

   March 27, 2021   December 26, 2020   $ Change   % Change 
Contract assets—current  $1,115,419   $3,521,753   $(2,406,334)   (68)%
Contract liabilities and billings in excess of revenues earned   (1,176,872)   (1,493,847)   316,975    (21)%
Contract liabilities—noncurrent   (37,529)   (5,069)   (32,460)   640%
Net contract (liabilities) assets  $(98,982)  $2,022,837   $(2,121,819)   (105)%
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 27, 2021   March 28, 2020 
Point in time   32%   36%
Over time   68%   64%