XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF CONTRACT LIABILITIES | SCHEDULE OF CONTRACT LIABILITIES
|  | June 30, 2024 |
|  | December 31, 2023 |  |  | Additions/ Reclass |  |  | Recognized Revenue |  |  | June 30, 2024 |
Contract liabilities, current |  | $ | 2,937,168 |  |  | $ | 767,131 |  |  | $ | (610,807 | ) |  | $ | 3,093,492 |
Contract liabilities, non-current |  |  | 7,340,459 |  |  |  | 412,632 |  |  |  | (753,950 | ) |  |  | 6,999,141 |
|  | $ | 10,277,627 |  |  | $ | 1,179,763 |  |  | $ | (1,364,757 | ) |  | $ | 10,092,633 |
|  | June 30, 2023 |
|  | December 31, 2022 |  |  | Additions/ Reclass |  |  | Recognized Revenue |  |  | June 30, 2023 |
Contract liabilities, current |  | $ | 2,154,874 |  |  | $ | 1,246,212 |  |  | $ | (496,034 | ) |  | $ | 2,905,052 |
Contract liabilities, non-current |  |  | 5,818,082 |  |  |  | 1,223,497 |  |  |  | (487,106 | ) |  |  | 6,554,473 |
|  | $ | 7,972,956 |  |  | $ | 2,469,709 |  |  | $ | (983,140 | ) |  | $ | 9,459,525 |
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. SCHEDULE OF SHORT TERM INVESTMENTS
|  | June 30, 2024 |
|  | Adjusted Cost |  |  | Realized Gains |  |  | Realized Losses |  |  | Fair Value |
Demand deposits |  | $ | 439,881 |  |  | $ | — |  |  | $ | — |  |  | $ | 439,881 |
Short-term investments with original maturities of 90 days or less (Level 1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  |  | 77,232 |  |  |  | — |  |  |  | — |  |  |  | 77,232 |
|  | $ | 517,113 |  |  | $ | — |  |  | $ | — |  |  | $ | 517,113 |
|  | December 31, 2023 |
|  | Adjusted Cost |  |  | Unrealized Gains |  |  | Unrealized Losses |  |  | Fair Value |
Demand deposits |  | $ | 545,207 |  |  | $ | — |  |  | $ | — |  |  | $ | 545,207 |
Short-term investments with original maturities of 90 days or less (Level 1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  |  | 135,342 |  |  |  | — |  |  |  | — |  |  |  | 135,342 |
|  | $ | 680,549 |  |  | $ | — |  |  | $ | — |  |  | $ | 680,549 |
SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS | The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows: SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS
|  | June 30, 2024 |  |  | December 31, 2023 |
Cash and cash equivalents |  | $ | 517,113 |  |  | $ | 680,549 |
Long-term restricted cash included in other assets |  |  | 97,600 |  |  |  | 97,600 |
Total cash, cash equivalents and restricted cash in the statements of cash flows |  | $ | 614,713 |  |  | $ | 778,149 |

X
- Definition Schedule of Contract Liabilities [Table Text Block] + References No definition available. + Details
Name: | DGLY_ScheduleOfContractLiabilitiesTableTextBlock
Namespace Prefix: | DGLY_
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 cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 8 -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -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