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CONTRACT ASSETS AND LIABILITIES (Tables) | 3 Months Ended
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Apr. 01, 2023
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
|  | April 1, 2023 |  |  | December 31, 2022 |  |  | $ Change |  |  | % Change |
Contract assets and unbilled receivables —current |  | $ | 3,043,076 |  |  | $ | 4,068,364 |  |  | $ | (1,025,288 | ) |  |  | (25 | )%
Contract liabilities and billings in excess of revenues earned |  |  | (718,544 | ) |  |  | (930,500 | ) |  |  | 211,956 |  |  |  | (23 | )%
Contract liabilities—noncurrent |  |  | (6,331 | ) |  |  | (6,190 | ) |  |  | (141 | ) |  |  | 2 | %
Net contract assets |  | $ | 2,318,201 |  |  | $ | 3,131,674 |  |  | $ | (813,473 | ) |  |  | (26 | )%
SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATION | 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 OBLIGATION
|  | Three months ended |  |  | Three months ended |
|  | April 1, 2023 |  |  | March 26, 2022 |
Point in time |  |  | 26 | % |  |  | 20 | %
Over time |  |  | 74 | % |  |  | 80 | %
Performance obligation percentage |  |  |  | % |  |  |  | %

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(1) -SubTopic 10 -Topic 606 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 + Details
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