XML 44 R29.htm IDEA: XBRL DOCUMENT v3.23.3

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

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF CONTRACT LIABILITIES

SCHEDULE OF CONTRACT LIABILITIES

		September 30, 2023
		December 31, 2022				Additions/ Reclass				Recognized Revenue				September 30, 2023
Contract liabilities, current		$	2,154,874			$	2,133,969			$	1,536,860			$	2,751,983
Contract liabilities, non-current			5,818,082				1,943,313				626,848				7,134,547
		$	7,972,956			$	4,077,282			$	2,163,708			$	9,886,530

		September 30, 2022
		December 31, 2021				Additions/ Reclass				Recognized Revenue				September 30, 2022
Contract liabilities, current		$	1,665,519			$	1,228,395			$	844,210			$	2,049,704
Contract liabilities, non-current			2,687,786				3,384,487				937,278				5,134,995
		$	4,353,305			$	4,612,882			$	1,781,488			$	7,184,699

SCHEDULE OF SHORT TERM INVESTMENTS

SCHEDULE OF SHORT TERM INVESTMENTS

		September 30, 2023
		Adjusted Cost				Realized Gains				Realized Losses				Fair Value
Demand deposits		$	2,136,573			$	—			$	—			$	2,136,573
Short-term investments with original maturities of 90 days or less (Level 1):
Money market funds			71,258				—				—				71,258
		$	2,207,831			$	—			$	—			$	2,207,831

		December 31, 2022
		Adjusted Cost				Unrealized Gains				Unrealized 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

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfShortTermDebtTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration