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Contract Assets and Contract Liabilities (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Contract Assets and Contract Liabilities [Abstract] |  |
Schedule of Contract Assets and Contract Liabilities | Costs and estimated earnings on uncompleted contracts, which represent contract assets and contract liabilities, consisted of the following at September 30, 2023 and December 31, 2022:
|  | 2023 |  |  | 2022 |
Costs incurred on uncompleted contracts |  | $ | 17,242,167 |  |  | $ | 13,730,177 |
Provision for loss on uncompleted contracts |  |  | — |  |  |  | — |
Estimated earnings to date on uncompleted contracts |  |  | 103,251 |  |  |  | (2,160,085 | )
Gross contract assets |  |  | 17,345,418 |  |  |  | 11,570,092 |
Less: billings to date |  |  | (18,638,029 | ) |  |  | (11,970,979 | )
Net contract assets/(liabilities) on uncompleted contracts |  | $ | (1,292,611 | ) |  | $ | (400,887 | )
| Costs and estimated earnings on uncompleted contracts, which represent contract assets and contract liabilities, consisted of the following at December 31:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Costs incurred on uncompleted contracts |  | $ | 13,730,177 |  |  | $ | 4,272,425 |  |  | $ | 4,572,581 |
Provision for loss on uncompleted contracts |  |  | — |  |  |  | 2,238,578 |  |  |  | — |
Estimated earnings (losses) to date on uncompleted contracts |  |  | (2,160,085 | ) |  |  | (3,156,377 | ) |  |  | 872,302 |
Gross contract assets |  |  | 11,570,092 |  |  |  | 3,354,626 |  |  |  | 5,444,883 |
Less: billings to date |  |  | (11,970,979 | ) |  |  | (4,750,289 | ) |  |  | (5,916,487 | )
Net contract liabilities on uncompleted contracts |  | $ | (400,887 | ) |  | $ | (1,395,663 | ) |  | $ | (471,604 | )
Schedule of Consolidated Balance Sheets | The above amounts are included in the accompanying condensed consolidated balance sheets under the following captions at September 30, 2023 and December 31, 2022.
|  | 2023 |  |  | 2022 |
Contract assets |  | $ | 18,391 |  |  | $ | 36,384 |
Contract liabilities |  |  | (1,311,002 | ) |  |  | (437,271 | )
Net contract assets (liabilities) |  | $ | (1,292,611 | ) |  | $ | (400,887 | )
| The above amounts are included in the accompanying consolidated balance sheets under the following captions at December 31:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Contract assets |  | $ | 36,384 |  |  | $ | 41,916 |  |  | $ | 1,303,136 |
Contract liabilities |  |  | (437,271 | ) |  |  | (1,437,579 | ) |  |  | (1,774,740 | )
Net contract liabilities |  | $ | (400,887 | ) |  | $ | (1,395,663 | ) |  | $ | (471,604 | )

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- Definition Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 04 -Paragraph (a) -Publisher SEC Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3 + Details
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- Definition Tabular disclosure of long-term contract or program. + References No definition available. + Details
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