XML 41 R32.htm IDEA: XBRL DOCUMENT v3.24.0.1

REVENUE AND CONTRACT ACCOUNTING (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Schedule of contract assets on uncompleted contracts

Schedule of contract assets on uncompleted contracts
		September 30, 2023				December 31, 2022
Cumulative revenues recognized		$	8,594,322			$	5,934,205
Less: Billings or cash received			(7,247,591	)			(5,508,483	)
Contract assets		$	1,346,731			$	425,722

Schedule of contract assets on uncompleted contracts
		2022				2021
Cumulative revenues recognized		$	5,934,205			$	5,266,930
Less: Billings or cash received			(5,508,483	)			(5,263,481	)
Contract Assets		$	425,722			$	3,449

Schedule of contract liabilities on uncompleted contracts

Schedule of contract liabilities on uncompleted contracts
		September 30, 2023				December 31, 2022
Billings and/or cash receipts on uncompleted contracts		$	972,908			$	4,355,470
Less: Cumulative revenues recognized			(199,976	)			(4,144,018	)
Contract liabilities, technology systems			772,932				211,452
Contract liabilities, services and consulting			815,996				746,545
Total contract liabilities		$	1,588,928			$	957,997

Schedule of Contract Liabilities on Uncompleted Contracts
		2022				2021
Billings and/or cash receipts on uncompleted contracts		$	4,355,470			$	4,473,726
Less: Cumulative revenues			(4,144,018	)			(3,041,088	)
Contract liabilities, technology systems		$	211,452			$	1,232,638
Contract Liabilities, services and consulting			746,545				596,673
Total Contract Liabilities		$	957,997			$	1,829,311

Schedule of disaggregation of revenue

Schedule of disaggregation of revenue
Segments		Rail				Commercial				Government				Artificial Intelligence				Total
Primary Geographical Markets
North America		$	1,333,556			$	19,220			$	—			$	178,147			$	1,530,923
Major Goods and Service Lines
Turnkey Projects		$	705,849			$	—			$	—			$	—			$	705,849
Maintenance and Support			627,707				19,220				—				—				646,927
Algorithms			—				—				—				178,147				178,147
		$	1,333,556			$	19,220			$	—			$	178,147			$	1,530,923
Timing of Revenue Recognition
Goods transferred over time		$	705,849			$	—			$	—			$	—			$	705,849
Services transferred over time			627,707				19,220				—				178,147				825,074
		$	1,333,556			$	19,220			$	—			$	178,147			$	1,530,923

For the Three Months Ended September 30, 2022

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 Nine Months Ended September 30, 2023

Segments		Rail				Commercial				Government				Artificial Intelligence				Total
Primary Geographical Markets
North America		$	5,247,291			$	90,432			$	11,353			$	596,194			$	5,945,270
Major Goods and Service Lines
Turnkey Projects		$	3,390,555			$	13,552			$	—			$	—			$	3,404,107
Maintenance and Support			1,856,736				76,880				11,353				—				1,944,969
Algorithms			—				—				—				596,194				596,194
		$	5,247,291			$	90,432			$	11,353			$	596,194			$	5,945,270
Timing of Revenue Recognition
Goods transferred over time		$	3,390,555			$	13,552			$	—			$	—			$	3,404,107
Services transferred over time			1,856,736				76,880				11,353				596,194				2,541,163
		$	5,247,291			$	90,432			$	11,353			$	596,194			$	5,945,270

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

Schedule of Disaggregation of Revenue
Segments		Rail				Commercial				Petrochemical				Government				Banking/Other				IT Suppliers				Artificial Intelligence				Total
Primary Geographical Markets
North America		$	13,710,777			$	115,443			$	—			$	237,414			$	—			$	—			$	948,732			$	15,012,366
Major Goods and Service Lines
Turnkey Projects		$	10,789,693			$	9,297			$	—			$	156,530			$	—			$	—			$	234,772			$	11,190,292
Maintenance & Support			2,921,084				106,146				—				80,884				—				—				—				3,108,114
Data Center Auditing Services			—				—				—				—				—				—				—				—
Software License			—				—				—				—				—				—				—				—
Algorithms			—				—				—				—				—				—				713,960				713,960
		$	13,710,777			$	115,443			$	—			$	237,414			$	—			$	—			$	948,732			$	15,012,366
Timing of Revenue Recognition
Goods transferred over time		$	10,789,693			$	9,297			$	—			$	156,530			$	—			$	—			$	234,772			$	11,190,292
Services transferred over time			2,921,084				106,146				—				80,884				—				—				713,960				3,822,074
		$	13,710,777			$	115,443			$	—			$	237,414			$	—			$	—			$	948,732			$	15,012,366

Quantitative:

For the Year Ended December 31, 2021

Segments		Rail				Commercial				Petrochemical				Government				Banking				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

X

- References

No definition available.

+ Details

Name:	duot_BillingsInExcessOfCostsAndEstimatedEarningsOnUncompletedContractsTableTextBlock
Namespace Prefix:	duot_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	duot_CostsAndEstimatedEarningsInExcessOfBillingsOnUncompletedContractsTableTextBlock
Namespace Prefix:	duot_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration