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Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract] |  |
Schedule of Disaggregation of Revenue | The following tables provide further disaggregation of the Company’s revenues by categories:
|  | Three Months Ended September 30, |
Revenue by Customer Type |  | 2023 |  |  | 2022 |
Construction and Engineering Services: |  |  |  |  |  |  |  |  |  |  |  |
Hotel |  | $ | — |  |  |  | — | % |  | $ | 1,224,181 |  |  |  | 30 | %
Office |  |  | 3,965,361 |  |  |  | 100 | % |  |  | 1,468,338 |  |  |  | 35 | %
Subtotal |  |  | 3,965,361 |  |  |  | 100 | % |  |  | 2,692,519 |  |  |  | 65 | %
Medical Revenue: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Medical (lab testing, kit sales and equipment) |  |  | — |  |  |  | — | % |  |  | 1,437,738 |  |  |  | 35 | %
Total revenue by customer type |  | $ | 3,965,361 |  |  |  | 100 | % |  | $ | 4,130,257 |  |  |  | 100 | %
|  | Nine Months Ended September 30, |
Revenue by Customer Type |  | 2023 |  |  | 2022 |
Construction and Engineering Services: |  |  |  |  |  |  |  |  |  |  |  |
Government |  | $ | — |  |  |  | — | % |  | $ | 39 |  |  |  | — | %
Hotel |  |  | 44,201 |  |  |  | — | % |  |  | 2,368,960 |  |  |  | 13 | %
Multi-Family (includes Single Family) |  |  | — |  |  |  | — | % |  |  | 86,034 |  |  |  | — | %
Office |  |  | 14,522,150 |  |  |  | 100 | % |  |  | 6,178,856 |  |  |  | 30 | %
Retail |  |  | — |  |  |  | — | % |  |  | 5,344 |  |  |  | — | %
Special Use |  |  | — |  |  |  | — | % |  |  | 9,640 |  |  |  | — | %
Subtotal |  |  | 14,566,351 |  |  |  | 100 | % |  |  | 8,648,873 |  |  |  | 43 | %
Medical Revenue: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Medical (lab testing, kit sales and equipment) |  |  | — |  |  |  | — | % |  |  | 11,640,953 |  |  |  | 57 | %
Total revenue by customer type |  | $ | 14,566,351 |  |  |  | 100 | % |  | $ | 20,289,826 |  |  |  | 100 | %
| The following tables provide further disaggregation of the Company’s revenues by categories:
|  | Twelve Months Ended December 31, |
Revenue by Segments and Customer Type |  | 2022 |  |  | 2021 |
Construction Segment: |  |  |  |  |  |  |  |  |  |  |  |
Government |  | $ | 905,554 |  |  |  | 4 | % |  | $ | 2,335,031 |  |  |  | 6 | %
Hotel/Hospitality |  |  | 2,731,439 |  |  |  | 11 | % |  |  | 1,110,303 |  |  |  | 3 | %
Multi-Family (includes Single Family) |  |  | 86,033 |  |  |  | — | % |  |  | 103,672 |  |  |  | — | %
Medical (construction services) |  |  | — |  |  |  | — | % |  |  | 495,122 |  |  |  | 1 | %
Office |  |  | 9,009,209 |  |  |  | 37 | % |  |  | 534,001 |  |  |  | 2 | %
Retail |  |  | 5,344 |  |  |  | — | % |  |  | 285,177 |  |  |  | 1 | %
Special Use |  |  | 14,640 |  |  |  | — | % |  |  | 1,930,384 |  |  |  | 5 | %
Total Construction Revenue Segment (includes engineering service revenue) |  | $ | 12,752,219 |  |  |  | 52 | % |  | $ | 6,793,690 |  |  |  | 18 | %
Medical Revenue Segment (includes lab testing, kit sales and equipment) |  | $ | 11,641,727 |  |  |  | 48 | % |  | $ | 31,548,012 |  |  |  | 82 | %
Total Revenue by Segments and Customer Type |  | $ | 24,393,946 |  |  |  | 100 | % |  | $ | 38,341,702 |  |  |  | 100 | %
Schedule of Equity Affiliates | The approximate combined financial position of the Company’s equity affiliates are summarized below as of September 30, 2023 and December 31, 2022:
Condensed balance sheet information: |  | September 30, 2023 |  |  | December 31, 2022 |
|  | (Unaudited) |  |  | (Unaudited) |
Total assets |  | $ | 37,500,000 |  |  | $ | 37,500,000 |
Total liabilities |  | $ | 7,100,000 |  |  | $ | 7,100,000 |
Members’ equity |  | $ | 30,400,000 |  |  | $ | 30,400,000 |
| The approximate combined financial position of the Company’s equity affiliates are summarized below as of December 31, 2022 and 2021:
|  | 2022 |  |  | 2021 |
Condensed balance sheet information: |  |  |  |  |  |  |  |
Total assets |  | $ | 37,500,000 |  |  | $ | 37,700,000 |
Total liabilities |  | $ | 7,100,000 |  |  | $ | 7,020,000 |
Members’ equity |  | $ | 30,400,000 |  |  | $ | 30,680,000 |
Schedule of Accumulated Amortization and Amortization Expense | The amortization expense for the three months ended September 30, 2023 and 2022 was $47,027 and $39,243, respectively. The estimated amortization expense for the successive five years is as follows:
For the year ending December 31: |  |  |
2023 (remaining) |  | $ | 49,370 |
2024 |  |  | 192,436 |
2025 |  |  | 189,019 |
2026 |  |  | 171,684 |
2027 |  |  | 168,006 |
Thereafter |  |  | 1,180,852 |
|  | $ | 1,951,367 |
| The estimated amortization expense for the successive five years is as follows:
For the year ending December 31,: |  |  |
2023 |  | $ | 174,741 |
2024 |  |  | 174,035 |
2025 |  |  | 170,618 |
2026 |  |  | 153,283 |
2027 |  |  | 149,605 |
Thereafter |  |  | 1,175,551 |
|  | $ | 1,997,833 |

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