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CONTRACT ASSETS AND LIABILITIES (Tables)
 9 Months Ended
Sep. 25, 2021
Contract Assets And Liabilities  
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY

Net contract assets (liabilities) consisted of the following:

 

   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:

 

   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%