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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2022
Dec. 31, 2021
Accounting Policies [Abstract]    
Schedule of Reclassifications
           
   Before Reclassification      After Reclassification 
   For the      For the 
   Three Months Ended      Three Months Ended 
   September 30,      September 30, 
   2021      2021 
            
REVENUES:       REVENUES:     
Technology systems  $1,153,150   Technology systems  $1,153,150 
Services and consulting   587,307   Services and consulting   587,307 
              
Total Revenue   1,740,457   Total Revenue   1,740,457 
              
COST OF REVENUES:       COST OF REVENUES:     
Technology systems   1,869,812   Technology systems   1,363,127 
Services and consulting   277,054   Services and consulting   305,669 
Overhead   657,907   —   — 
              
Total Cost of Revenues   2,804,773   Total Cost of Revenues   1,668,796 
              
GROSS MARGIN   (1,064,316)  GROSS MARGIN   71,661 
              
OPERATING EXPENSES:       OPERATING EXPENSES:     
Sales and marketing   361,820   Sales and marketing   361,820 
Research and development   57,000   Research and development   332,469 
General and administration   963,357   General and administration   1,823,865 
              
Total Operating Expenses   1,382,177    Total Operating Expenses   2,518,154 
              
LOSS FROM OPERATIONS  $(2,446,493)  LOSS FROM OPERATIONS  $(2,446,493)

 

The Company reclassified certain expenses for the nine months ended September 30, 2021 to conform to the 2022 classification. There was no net effect on the total expenses of such reclassification.

 

The following tables reflect the reclassification adjustment effect in the nine months ended September 30, 2021:

 

   Before Reclassification      After Reclassification 
   For the      For the 
   Nine Months Ended      Nine Months Ended 
   September 30,      September 30, 
   2021      2021 
            
REVENUES:       REVENUES:     
Technology systems  $2,743,849   Technology systems  $2,743,849 
Services and consulting   1,800,030   Services and consulting   1,800,030 
              
Total Revenue   4,543,879   Total Revenue   4,543,879 
              
COST OF REVENUES:       COST OF REVENUES:     
Technology systems   4,979,667   Technology systems   3,162,866 
Services and consulting   986,757   Services and consulting   1,076,140 
Overhead   1,754,731   —   — 
              
Total Cost of Revenues   7,721,155   Total Cost of Revenues   4,239,006 
              
GROSS MARGIN   (3,177,276)  GROSS MARGIN   304,873 
              
OPERATING EXPENSES:       OPERATING EXPENSES:     
Sales and marketing   1,024,872   Sales and marketing   1,024,872 
Research and development   197,164   Research and development   1,163,341 
General and administration   2,817,949   General and administration   5,333,921 
              
Total Operating Expenses   4,039,985    Total Operating Expenses   7,522,134 
              
LOSS FROM OPERATIONS  $(7,217,261)  LOSS FROM OPERATIONS  $(7,217,261)
                   
      Before Reclassification           After Reclassification  
      For the Year Ended           For the Year Ended  
      December 31,           December 31,  
      2020           2020  
REVENUES:           REVENUES:        
Technology systems   $ 4,956,130     Technology systems   $ 5,964,801  
Technical support     1,801,043     Services and consulting     2,074,647  
Consulting services     273,604     —     —  
AI technologies     1,008,671     —     —  
                     
Total Revenue     8,039,448     Total Revenue     8,039,448  
                     
COST OF REVENUES:           COST OF REVENUES:        
Technology systems     3,665,493     Technology systems     5,642,880  
Technical support     1,109,741     Services and consulting     1,139,357  
Consulting services     117,004     Overhead     1,021,375  
AI technologies     360,817     —     —  
                     
Total Cost of Revenues     5,253,055     Total Cost of Revenues     7,803,612  
                     
GROSS MARGIN     2,786,393     GROSS MARGIN     235,836  
                     
OPERATING EXPENSES:           OPERATING EXPENSES:        
Sales and marketing     717,809     Sales and marketing     717,809  
Engineering     1,358,925     Research and development     102,219  
Research and development     1,022,188     Administration     6,050,236  
Administration     5,011,913     —     —  
AI technologies     1,309,986     —     —  
                     
Total Operating Expenses     9,420,821      Total Operating Expenses     6,870,264  
                     
LOSS FROM OPERATIONS   $ (6,634,428 )   LOSS FROM OPERATIONS   $ (6,634,428 )
Schedule of Disaggregation of Revenue Quantitative
                         
Segments  Rail   Commercial   Government   Artificial Intelligence   Total 
Primary Geographical Markets                         
                          
North America  $3,765,312   $32,821   $23,245   $200,860   $4,022,238 
                          
Major Goods and Service Lines                         
                          
Turnkey Projects  $2,689,393   $—   $3,024   $—   $2,692,417 
Maintenance and Support   1,075,919    32,821    20,221    183,378    1,312,339 
Algorithms   —    —    —    17,482    17,482 
   $3,765,312   $32,821   $23,245   $200,860   $4,022,238 
                          
Timing of Revenue Recognition                         
                          
Goods transferred over time  $2,689,393   $—   $3,024   $—   $2,692,417 
Goods delivered at point in time   —    —    —    17,482    17,482 
Services transferred over time   532,250    32,821    20,221    183,378    768,670 
Services delivered at point in time   543,669    —    —    —    543,669 
   $3,765,312   $32,821   $23,245   $200,860   $4,022,238 

 

For the Three Months Ended September 30, 2021

 

Segments  Rail   Commercial   Government   Banking   IT Suppliers   Artificial Intelligence   Total 
Primary Geographical Markets                                   
                                    
North America  $1,303,662   $45,547   $52,866   $(3,288)  $945   $340,725   $1,740,457 
                                    
Major Goods and Service Lines                                   
                                    
Turnkey Projects  $984,313   $—   $32,645   $—   $—   $136,192   $1,153,150 
Maintenance and Support   319,349    45,547    20,221    (3,288)   945    204,533    587,307 
                                    
   $1,303,662   $45,547   $52,866   $(3,288)  $945   $340,725   $1,740,457 
                                    
Timing of Revenue Recognition                                   
                                    
Goods transferred over time  $984,313   $—   $32,645   $—   $—   $136,192   $1,153,150 
                                    
Services transferred over time   319,349    45,547    20,221    (3,288)   945    204,533    587,307 
   $1,303,662   $45,547   $52,866   $(3,288)  $945   $340,725   $1,740,457 

  

For the Nine Months Ended September 30, 2022

  

                     
Segments  Rail   Commercial   Government   Artificial Intelligence   Total 
Primary Geographical Markets                         
                          
North America  $8,087,759   $76,818   $214,124   $699,995   $9,078,696 
                          
Major Goods and Service Lines                         
                          
Turnkey Projects  $5,885,477   $(498)  $153,462   $—   $6,038,441 
Maintenance and Support   2,202,282    77,316    60,662    465,223    2,805,483 
Algorithms   —    —    —    234,772    234,772 
   $8,087,759   $76,818   $214,124   $699,995   $9,078,696 
                          
Timing of Revenue Recognition                         
                          
Goods transferred over time  $5,885,477   $(498)  $153,462   $—   $6,038,441 
Goods delivered at point in time   —    —    —    234,772    234,772 
Services transferred over time   1,545,578    77,316    60,662    465,223    2,148,779 
Services delivered at point in time   656,704    —    —    —    656,704 
   $8,087,759   $76,818   $214,124   $699,995   $9,078,696 

 

 

For the Nine Months Ended September 30, 2021

 

Segments  Rail   Commercial   Government   Banking   IT Suppliers   Artificial Intelligence   Total 
Primary Geographical Markets                                   
                                    
North America  $3,527,736   $158,989   $198,153   $22,473   $134,717   $501,811   $4,543,879 
                                    
Major Goods and Service Lines                                   
                                    
Turnkey Projects  $2,311,530   $—   $137,490   $1,537   $—   $—   $2,450,557 
Maintenance and Support   1,216,206    158,989    60,663    20,936    —    208,519    1,665,313 
Data Center Auditing Services   —    —    —    —    131,537    —    131,537 
Software License   —    —    —    —    3,180    —    3,180 
Algorithms   —    —    —    —    —    293,292    293,292 
   $3,527,736   $158,989   $198,153   $22,473   $134,717   $501,811   $4,543,879 
                                    
Timing of Revenue Recognition                                   
                                    
Goods transferred over time  $2,311,530   $—   $137,490   $1,537   $131,537   $208,519    2,790,613 
Services transferred over time   1,216,206    158,989    60,663    20,936    3,180    293,292    1,753,266 
   $3,527,736   $158,989   $198,153   $22,473   $134,717   $501,811   $4,543,879 
                                               
Segments   Rail     Commercial     Petrochemical     Government     Banking/Other     IT
Suppliers		     Artificial
Intelligence		     Total  
Primary Geographical Markets                                                                
North America   $ 6,883,670     $ 213,517     $ (867 )   $ 314,030     $ 23,340     $  134,717     $ 691,510     $ 8,259,917  
                                                                 
Major Goods and Service Lines                                                                
Turnkey Projects   $ 5,255,491     $ 27,831     $ —     $ 233,145     $ 1,537     $ —     $ —     $ 5,518,004  

Maintenance & Support

     1,628,179       185,686       (867 )     80,885       21,803       —       341,915       2,257,601  
Data Center Auditing Services     —       —       —       —       —       131,537       —       131,537  
Software License     —       —       —       —       —       3,180       —       3,180  
Algorithms     —       —       —       —       —       —       349,595       349,595  
    $ 6,883,670     $ 213,517     $ (867 )   $ 314,030     $ 23,340     $ 134,717     $ 691,510     $ 8,259,917  
                                                                 
Timing of Revenue Recognition                                                                
Goods transferred over time   $ 5,255,491     $ 27,831     $ —     $ 233,145     $ 1,537     $ 131,537     $ 349,595     $ 5,999,136  
Services transferred over time     1,628,179       185,686       (867 )     80,885       21,803       3,180       341,915       2,260,781  
    $ 6,883,670     $ 213,517     $ (867 )   $ 314,030     $ 23,340     $ 134,717     $ 691,510     $ 8,259,917  

 

Quantitative:

 

For the Year Ended December 31, 2020

 

Segments   Rail     Commercial     Petrochemical     Government     Banking     IT
Suppliers		     Artificial
Intelligence		     Total  
Primary Geographical Markets                                                                
North America   $ 5,558,405     $ 298,705     $ 23,951     $ 687,293     $ 188,819     $ 273,604     $ 1,008,671     $ 8,039,448  
                                                                 
Major Goods and Service Lines                                                                
Turnkey Projects   $ 4,131,155     $ 59,616     $ 33,363     $ 599,481     $ 132,515     $ —     $ —     $ 4,956,130  

Maintenance & Support

     1,427,250       239,089       (9,412 )     87,812       56,304       —       —       1,801,043  
Data Center Auditing Services     —       —       —       —       —       266,449       —       266,449  
Software License     —       —       —       —       —       7,155       —       7,155  
Algorithms     —       —       —       —       —       —       1,008,671       1,008,671  
    $ 5,558,405     $ 298,705     $ 23,951     $ 687,293     $ 188,819     $ 273,604     $ 1,008,671     $ 8,039,448  
                                                                 
Timing of Revenue Recognition                                                                
Goods transferred over time   $ 4,131,155     $ 59,616     $ 33,363     $ 599,481     $ 132,515     $ 273,604     $ 1,008,671     $ 6,238,405  
Services transferred over time     1,427,250       239,089       (9,412 )     87,812       56,304       —       —       1,801,043  
    $ 5,558,405     $ 298,705     $ 23,951     $ 687,293     $ 188,819     $ 273,604     $ 1,008,671     $ 8,039,448