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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Schedule of revenue recognition | The Company’s disaggregated revenues consist of the following for the nine months ended September 30, 2020 and 2019:
|  | Nine Months ended September 30, 2020 |
|  | GWW |  |  | Coolisys |  |  | Ault Alliance |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 5,109,672 |  |  | $ | 3,100,552 |  |  | $ | (27,140 | ) |  | $ | 8,183,084 |
Europe |  |  | 694,478 |  |  |  | 288,282 |  |  |  | - |  |  |  | 982,760 |
Middle East |  |  | 6,837,501 |  |  |  | - |  |  |  | - |  |  |  | 6,837,501 |
Other |  |  | 264,226 |  |  |  | 414,407 |  |  |  | - |  |  |  | 678,633 |
|  | $ | 12,905,877 |  |  | $ | 3,803,241 |  |  | $ | (27,140 | ) |  | $ | 16,681,978 |
Major Goods |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
RF/Microwave Filters |  | $ | 3,886,940 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,886,940 |
Detector logarithmic video amplifiers |  |  | 1,318,547 |  |  |  | — |  |  |  | — |  |  |  | 1,318,547 |
Power Supply Units |  |  | — |  |  |  | 3,803,241 |  |  |  | — |  |  |  | 3,803,241 |
Power Supply Systems |  |  | 862,889 |  |  |  | — |  |  |  | — |  |  |  | 862,889 |
Healthcare diagnostic systems |  |  | 784,689 |  |  |  | — |  |  |  | — |  |  |  | 784,689 |
Defense systems |  |  | 6,052,812 |  |  |  | — |  |  |  | — |  |  |  | 6,052,812 |
Lending activities |  |  | — |  |  |  | — |  |  |  | (27,140 | ) |  |  | (27,140 | )
|  | $ | 12,905,877 |  |  | $ | 3,803,241 |  |  | $ | (27,140 | ) |  | $ | 16,681,978 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 6,068,376 |  |  | $ | 3,803,241 |  |  | $ | (27,140 | ) |  | $ | 9,844,477 |
Services transferred over time |  |  | 6,837,501 |  |  |  | — |  |  |  | — |  |  |  | 6,837,501 |
|  | $ | 12,905,877 |  |  | $ | 3,803,241 |  |  | $ | (27,140 | ) |  | $ | 16,681,978 |
|  | Nine Months ended September 30, 2019 |
|  | GWW |  |  | Coolisys |  |  | Ault Alliance |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 2,703,803 |  |  | $ | 4,590,840 |  |  | $ | 443,927 |  |  | $ | 7,738,570 |
Europe |  |  | 6,341,396 |  |  |  | 16,804 |  |  |  | — |  |  |  | 6,358,200 |
Middle East |  |  | 1,283,312 |  |  |  | 21,348 |  |  |  | — |  |  |  | 1,283,312 |
Other |  |  | 447,786 |  |  |  | 269,440 |  |  |  | — |  |  |  | 717,226 |
|  | $ | 10,776,297 |  |  | $ | 4,898,432 |  |  | $ | 443,927 |  |  | $ | 16,097,308 |
Major Goods |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
RF/Microwave filters |  | $ | 989,114 |  |  | $ | — |  |  | $ | — |  |  | $ | 989,114 |
Detector logarithmic video amplifiers |  |  | 473,150 |  |  |  | — |  |  |  | — |  |  |  | 473,150 |
Power supply units |  |  | 3,194,843 |  |  |  | 4,306,340 |  |  |  | — |  |  |  | 7,501,183 |
Power supply systems |  |  | 1,423,971 |  |  |  | — |  |  |  | — |  |  |  | 1,423,971 |
Healthcare diagnostic systems |  |  | 1,260,700 |  |  |  | — |  |  |  | — |  |  |  | 1,260,700 |
Defense systems |  |  | 3,413,171 |  |  |  | — |  |  |  | — |  |  |  | 3,413,171 |
Lending activities |  |  | — |  |  |  | — |  |  |  | 443,927 |  |  |  | 443,927 |
Digital currency mining |  |  | — |  |  |  | 592,092 |  |  |  | — |  |  |  | 592,092 |
|  | $ | 10,754,949 |  |  | $ | 4,898,432 |  |  | $ | 443,927 |  |  | $ | 16,097,308 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 5,944,177 |  |  | $ | 4,898,432 |  |  | $ | 443,927 |  |  | $ | 11,286,536 |
Services transferred over time |  |  | 4,810,772 |  |  |  | — |  |  |  | — |  |  |  | 4,810,772 |
|  | $ | 10,754,949 |  |  | $ | 4,898,432 |  |  | $ | 443,927 |  |  | $ | 16,097,308 |
Schedule of fair value measurement | The following table sets forth the Company’s financial instruments (see Note 5 and Note 9) that were measured at fair value on a recurring basis by level within the fair value hierarchy:
|  | Fair Value Measurement at September 30, 2020 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Investments in convertible promissory note of AVLP – a related party |  | $ | 7,059,322 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,059,322 |
Investments in common stock and derivative instruments of AVLP – a related party |  |  | 2,750,580 |  |  |  | 259,786 |  |  | $ | — |  |  |  | 2,490,794 |
Investment in common stock and warrants of Alzamend – a related party |  |  | 587,686 |  |  |  | — |  |  |  | — |  |  |  | 587,686 |
Investments in marketable equity securities |  |  | 386,476 |  |  |  | 386,476 |  |  |  | — |  |  |  | — |
Investments in warrants of public companies |  |  | 103 |  |  |  | — |  |  |  | — |  |  |  | 103 |
Total Investments |  | $ | 10,784,167 |  |  | $ | 646,262 |  |  | $ | — |  |  | $ | 10,137,905 |
|  | Fair Value Measurement at December 31, 2019 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Investments in convertible promissory note of AVLP – a related party |  | $ | 6,540,720 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,540,720 |
Investments in common stock and derivative instruments of AVLP – a related party |  |  | 1,569,286 |  |  |  | 238,602 |  |  |  | — |  |  |  | 1,330,684 |
Investment in common stock of Alzamend – a related party |  |  | 558,938 |  |  |  | — |  |  |  | — |  |  |  | 558,938 |
Investments in marketable equity securities |  |  | 639,647 |  |  |  | 639,647 |  |  |  | — |  |  |  | — |
Investments in warrants of public companies |  |  | 9,174 |  |  |  | — |  |  |  | — |  |  |  | 9,174 |
Total Investments |  | $ | 9,317,765 |  |  | $ | 878,249 |  |  | $ | — |  |  | $ | 8,439,516 |
Schedule of anti-dilutive securities | Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at September 30, 2020 and 2019:
|  | September 30, |
|  | 2020 |  |  | 2019 |
Stock options |  |  | 950 |  |  |  | 2,906 |
Warrants (1) |  |  | 3,582,116 |  |  |  | 72,921 |
Convertible notes |  |  | 1,396,419 |  |  |  | 349,486 |
Conversion of preferred stock |  |  | 2,232 |  |  |  | 2,232 |
Total |  |  | 4,981,717 |  |  |  | 427,545 |
| (1) | The Company has excluded 6,500 warrants issued in April 2019, which may be exercised by means of a cashless exercise into 6,500 shares of the Company’s common stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding.

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