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NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

SCHEDULE OF CONTRACT LIABILITIES 

		December 31, 2022
		December 31, 2021				Additions/Reclass				Recognized Revenue				December 31, 2022
Contract liabilities, current		$	1,665,519			$	1,478,479			$	989,124			$	2,154,874
Contract liabilities, non-current			2,687,786				4,560,600				1,430,304				5,818,082
		$	4,353,305			$	6,039,079			$	2,419,428			$	7,972,956

		December 31, 2021
		December 31, 2020				Additions/Reclass				Recognized Revenue				December 31, 2021
Contract liabilities, current		$	1,647,469			$	696,936			$	678,886			$	1,665,519
Contract liabilities, non-current			1,848,869				2,432,884				1,593,967				2,687,786
		$	3,496,338			$	3,129,820			$	2,272,853			$	4,353,305

SCHEDULE OF SHORT TERM INVESTMENTS

Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2022 and 2021:

SCHEDULE OF SHORT TERM INVESTMENTS 

		December 31, 2022
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	897,745			$	—			$	—			$	897,745
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			2,634,454				—				—				2,634,454
		$	3,532,199			$	—			$	—			$	3,532,199

		December 31, 2021
		Adjusted Cost				Unrealized Gains				Unrealized Losses				Fair Value
Demand deposits		$	5,031,246			$	—			$	—			$	5,031,246
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			14,928,526				—				—				14,928,526
Mutual funds			12,079,901				—				(31,881	)			12,048,020
		$	32,039,673			$	—			$	(31,881	)		$	32,007,792

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- Definition

Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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