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Revenue, Unearned Revenue and Unbilled Accounts Receivable

12 Months Ended

Dec. 31, 2024

Revenue, Unearned Revenue and Unbilled Accounts Receivable

Revenue, Unearned Revenue and Unbilled Accounts Receivable

Note 6 – Revenue, Unearned Revenue and Unbilled Accounts Receivable

Revenue

The following is a summary of our revenues by type for the years ended December 31, 2024 and 2023:

		Year Ended
Name		December 31, 2024								December 31, 2023
Equipment revenue		$	227,956				51	%		$	655,818				88	%
Service revenue			217,489				49	%			88,134				12	%
Total		$	445,445				100	%		$	743,952				100	%

Unearned Revenue

The following is a summary of our unearned revenue activity for the years ended December 31, 2024 and 2023:

		December 31,				December 31,
		2024				2023
Unearned revenue at beginning of year		$	130,000			$	200,109
Billings deferred			197,683				58,000
Refundable deposit returned			(100,000	)			-
Recognition of prior unearned revenue			-				(128,109	)
Unearned revenue at end of year		$	227,683			$	130,000

At December 31, 2024, we anticipate recognizing approximately $198,000 of the unearned revenue  in 2025 which has been presented as a current liability at December 31, 2024. The remaining balance of $30,000 has been classified as a long term liability as the timing of revenue recognition is unknown.

Unbilled Accounts Receivable

The following is a summary of our unbilled accounts receivable activity during the years ended December 31, 2024 and 2023:

Unbilled Accounts Receivable		December 31,				December 31,
		2024				2023
Unbilled accounts receivable at beginning of year		$	1,494,553			$	918,164
Services performed but unbilled			217,666				1,061,612
Services billed			(59,212	)			(485,223	)
Unbilled accounts receivable at end of year		$	1,653,007			$	1,494,553

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- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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