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CONTRACT ASSETS AND LIABILITIES (Tables) | 9 Months Ended
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Sep. 25, 2021
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
|  | September 25, 2021 |  |  | December 26, 2020 |  |  | $ Change |  |  | % Change |
Contract assets —current |  | $ | 2,792,901 |  |  | $ | 3,521,753 |  |  | $ | (728,852 | ) |  |  | (21 | )%
Contract liabilities—current |  |  | (1,269,523 | ) |  |  | (1,493,847 | ) |  |  | 224,324 |  |  |  | (15 | )%
Contract liabilities—noncurrent |  |  | (27,896 | ) |  | $ | (5,069 | ) |  | $ | (22,827 | ) |  |  | 450 | %
Net contract assets (liabilities) |  | $ | 1,495,482 |  |  | $ | 2,022,837 |  |  | $ | (527,355 | ) |  |  | (26 | )%
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 |  |  | Nine months ended |  |  | Nine months ended |
|  | September 25, 2021 |  |  | September 26, 2020 |  |  | September 25, 2021 |  |  | September 26, 2020 |
Point in time |  |  | 34 | % |  |  | 34 | % |  |  | 34 | % |  |  | 36 | %
Over time |  |  | 66 | % |  |  | 66 | % |  |  | 66 | % |  |  | 64 | %

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + 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=123351226&loc=SL49130551-203045 + Details
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