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Contract Assets and Contract Liabilities (Details) - USD ($) | Sep. 30, 2020 | Dec. 31, 2019
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Costs and estimated earnings on uncompleted contracts |  |
Costs incurred on uncompleted contracts | $ 631,790 | $ 513,558
Estimated earnings to date on uncompleted contracts | 149,717 | 127,032
Gross contract assets | 781,507 | 640,590
Less: billings to date | (3,491,007) | (703,532)
Net contract liabilities, on uncompleted contracts | $ (2,709,500) | $ (62,942)

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