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