XML 52 R36.htm IDEA: XBRL DOCUMENT v3.21.1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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.

X

- Definition

Tabular disclosure for estimated useful lives.

+ References

No definition available.

+ Details

Name:	dpw_PremisesandEquipmentUsefulLivesTableTextBlock
Namespace Prefix:	dpw_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration