v3.20.4

Summary of Business and Significant Accounting Principles (Tables) | 12 Months Ended
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Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Estimated Useful Lives | Depreciation is calculated using the straight-line method, based upon the following estimated useful lives:
Buildings and improvements | 15 - 39 years
Land improvements | 15 years
Equipment and vehicles | 3 - 6 years
Tooling | 5 years
Schedule of Accrued Liabilities | Accrued liabilities consist of the following:
|  | December 31,
|  | 2020 |  | 2019
Accrued payroll and taxes |  | $ | 2,537,353 |  |  | $ | 954,225 |
Loan interest payable |  | 1,711,111 |  |  | 112,750 |
Customer allowance accrual |  | 1,412,500 |  |  | 1,412,500 |
Other |  | 334,338 |  |  | 928,709 |
Total accrued liabilities |  | $ | 5,995,302 |  |  | $ | 3,408,184 |
Schedule of Warranty Accrual | Activity for the Company's warranty accrual is as follows:
| December 31,
| 2020 |  | 2019
Balance, beginning of year | $ | 6,001,864 |  |  | $ | 7,058,769 |
Accrual for warranty (1) | 2,115,762 |  |  | 92,191 |
Warranty costs incurred | (2,717,626) |  |  | (1,149,096) |
Balance, end of year | $ | 5,400,000 |  |  | $ | 6,001,864 |
(1) The increase to the warranty accrual in 2020 primarily relates to a change in estimate in the amount of labor required to maintain our current warranty program with our 2016 and 2017 E-Series trucks. The expense includes estimated costs for labor and transportation and excludes any contribution from vendors.
Schedule of Earnings Per Share, Basic and Diluted | The following table shows the computation of basic and diluted earnings per share:
|  | Years Ended December 31,
|  | 2020 |  | 2019
Net income (loss) |  | $ | 69,776,499 |  |  | $ | (37,162,827) |
Deemed dividends |  | — |  |  | 86,207 |
Net income (loss) attributable to common stockholders |  | $ | 69,776,499 |  |  | $ | (37,249,034) |
Basic weighted average shares outstanding |  | 92,871,936 |  |  | 64,314,756 |
Dilutive effect of options and warrants |  | 1,410,605 |  |  | — |
Dilutive effect of convertible notes |  | 5,667,327 |  |  | — |
Diluted weighted average shares outstanding |  | 99,949,868 |  |  | 64,314,756 |
Anti-dilutive options and warrants excluded from diluted average shares outstanding |  | 1,041,531 |  |  | 36,021,502 |

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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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