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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
Schedule of revenue recognition | The Company’s disaggregated revenues consist of the following for the year ended December 31, 2020:
|  | Year ended December 31, 2020 |
|  | GWW |  |  | Coolisys |  |  | Ault Alliance |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 6,717,843 |  |  | $ | 4,500,175 |  |  | $ | 242,418 |  |  | $ | 11,460,436 |
Europe |  |  | 1,878,782 |  |  |  | 450,053 |  |  |  | - |  |  |  | 2,328,835 |
Middle East |  |  | 9,273,158 |  |  |  | - |  |  |  | - |  |  |  | 9,273,158 |
Other |  |  | 342,938 |  |  |  | 465,910 |  |  |  | - |  |  |  | 808,848 |
|  | $ | 18,212,721 |  |  | $ | 5,416,138 |  |  | $ | 242,418 |  |  | $ | 23,871,277 |
Major Goods |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
RF/Microwave Filters |  | $ | 4,330,091 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,330,091 |
Detector logarithmic video amplifiers |  |  | 473,150 |  |  |  | — |  |  |  | — |  |  |  | 473,150 |
Power Supply Units |  |  | 2,655,723 |  |  |  | 5,416,138 |  |  |  | — |  |  |  | 8,071,861 |
Power Supply Systems |  |  | 1,481,922 |  |  |  | — |  |  |  | — |  |  |  | 1,481,922 |
Healthcare diagnostic systems |  |  | 1,011,574 |  |  |  | — |  |  |  | — |  |  |  | 1,011,574 |
Defense systems |  |  | 8,260,261 |  |  |  | — |  |  |  | — |  |  |  | 8,260,261 |
Lending activities |  |  | — |  |  |  | — |  |  |  | 242,418 |  |  |  | 242,418 |
|  | $ | 18,212,721 |  |  | $ | 5,416,138 |  |  | $ | 242,418 |  |  | $ | 23,871,277 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 8,940,886 |  |  | $ | 5,416,138 |  |  | $ | 242,418 |  |  | $ | 14,599,442 |
Services transferred over time |  |  | 9,271,835 |  |  |  | — |  |  |  | — |  |  |  | 9,271,835 |
|  | $ | 18,212,721 |  |  | $ | 5,416,138 |  |  | $ | 242,418 |  |  | $ | 23,871,277 |
The Company’s disaggregated revenues consist of the following for the year ended December 31, 2019:
|  | Year ended December 31, 2019 |
|  | GWW |  |  | Coolisys |  |  | Ault Alliance |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 4,342,565 |  |  | $ | 5,276,096 |  |  | $ | 1,304,485 |  |  | $ | 10,923,146 |
Europe |  |  | 1,672,489 |  |  |  | 5,767 |  |  |  | — |  |  |  | 1,678,256 |
Middle East |  |  | 8,659,675 |  |  |  | 21,348 |  |  |  | — |  |  |  | 8,681,023 |
Other |  |  | 557,114 |  |  |  | 522,455 |  |  |  | — |  |  |  | 1,079,569 |
|  | $ | 15,231,843 |  |  | $ | 5,825,666 |  |  | $ | 1,304,485 |  |  | $ | 22,361,994 |
Major Goods |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
RF/Microwave filters |  | $ | 2,245,748 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,245,748 |
Detector logarithmic video amplifiers |  |  | 558,155 |  |  |  | — |  |  |  | — |  |  |  | 558,155 |
Power supply units |  |  | 1,656,162 |  |  |  | 5,825,666 |  |  |  | — |  |  |  | 7,481,828 |
Power supply systems |  |  | 1,920,594 |  |  |  | — |  |  |  | — |  |  |  | 1,920,594 |
Healthcare diagnostic systems |  |  | 1,711,050 |  |  |  | — |  |  |  | — |  |  |  | 1,711,050 |
Defense systems |  |  | 7,140,134 |  |  |  | — |  |  |  | — |  |  |  | 7,140,134 |
Lending activities |  |  | — |  |  |  | — |  |  |  | 662,740 |  |  |  | 662,740 |
Digital currency mining |  |  | — |  |  |  | — |  |  |  | 641,745 |  |  |  | 641,745 |
|  | $ | 15,231,843 |  |  | $ | 5,825,666 |  |  | $ | 1,304,485 |  |  | $ | 22,361,994 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 6,243,758 |  |  | $ | 5,825,666 |  |  | $ | 1,304,485 |  |  | $ | 13,373,909 |
Services transferred over time |  |  | 8,988,085 |  |  |  | — |  |  |  | — |  |  |  | 8,988,085 |
|  | $ | 15,231,843 |  |  | $ | 5,825,666 |  |  | $ | 1,304,485 |  |  | $ | 22,361,994 |
Schedule of estimated useful lives | Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates:
|  | Useful lives (in years)
Computer, software and related equipment |  | 3 - 5
Office furniture and equipment |  | 5 - 10
Leasehold improvements |  | Over the term of the lease or the life of the asset, whichever is shorter.
Schedule of lived intangible assets estimated useful lives | At December 31, 2020 and 2019 intangible assets consist of:
|  | December 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Trade name and trademark |  | $ | 1,551,197 |  |  | $ | 1,039,307 |
Customer relationships |  |  | 3,441,654 |  |  |  | 2,406,434 |
Domain name and other intangible assets |  |  | 689,920 |  |  |  | 641,809 |
|  |  | 5,682,771 |  |  |  | 4,087,550 |
Accumulated depreciation and amortization |  |  | (1,292,383 | ) |  |  | (880,562 | )
Intangible assets, net |  | $ | 4,390,388 |  |  | $ | 3,206,988 |
Schedule of fair value measurement | The following table sets forth the Company’s financial instruments (see Note 5 and Note 10) that were measured at fair value on a recurring basis by level within the fair value hierarchy:
|  | Fair Value Measurement at December 31, 2020 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Investments in convertible promissory notes and advances of AVLP and Alzamend – related parties |  | $ | 10,668,470 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,668,470 |
Investments in common stock and derivative instruments of AVLP – a related party |  |  | 5,486,140 |  |  |  | 499,588 |  |  |  | — |  |  |  | 4,986,552 |
Investment in common stock and warrants of Alzamend – a related party |  |  | 653,251 |  |  |  | — |  |  |  | — |  |  |  | 653,251 |
Investments in marketable equity securities |  |  | 2,562,983 |  |  |  | 2,562,983 |  |  |  | — |  |  |  | — |
Total Investments |  | $ | 19,370,844 |  |  | $ | 3,062,571 |  |  | $ | — |  |  | $ | 16,308,273 |
|  | 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 Common Stock, consist of the following at December 31, 2020 and 2019:
|  | December 31, |
|  | 2020 |  |  | 2019 |
Stock options |  |  | 850,925 |  |  |  | 2,763 |
Warrants (1) |  |  | 3,309,060 |  |  |  | 72,518 |
Convertible notes |  |  | 440,862 |  |  |  | 1,252,163 |
Conversion of preferred stock |  |  | 2,232 |  |  |  | 2,232 |
Total |  |  | 4,603,079 |  |  |  | 1,329,676 |
(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 Common Stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding.

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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