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Note 3 - Revenue - Costs, Estimated Earnings, and Billings on Uncompleted Contracts (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Costs incurred on contracts in progress	$ 14,390	$ 7,419
Estimated earnings	10,926	5,071
Costs and Estimated Earnings on Uncompleted Contracts	25,316	12,490
Billings to date	(26,925)	(11,409)
Net Cost in Excess of Billings	(1,609)	1,081
Deferred revenue related to non-systems contracts	(263)	(193)
Contract Liability In Excess of Contract Assets	(1,872)	888
Included in accompanying consolidated balance sheets under the following captions (in thousands):
Contract assets	2,170	2,538
Contract liabilities	$ 4,042	$ 1,650

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- Definition

Amount billed to customers on uncompleted contracts.

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Amount to which contract liability exceeds contract assets for CVD.

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Amount of revenue recognized on uncompleted contracts as a result of the actual costs incurred compared to estimated total costs.

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Those actual material, labor and overhead costs incurred on all uncompleted contracts.

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Deferred Revenue in relation to non-systems contracts for CVD Equipment.

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Estimated earnings on the amount of revenue recognized as a result of the actual costs incurred compared to the estimated total costs of the contract.

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Recognition of additional revenue in excess of that billed as a result of actual costs incurred.

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Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.

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