Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Disaggregation of revenue

	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
DropCar Operating Subscription Services	$	1,118,544	$	1,061,865	$	3,758,099	$	2,165,793
DropCar Operating Services On-Demand		270,590		207,691		1,197,107		631,616
DropCar Operating Revenue (1)		1,389,134		1,269,556		4,955,206		2,797,409
WPCS Revenue		3,222,928		—		10,871,777		—
Total Revenues (2)	$	4,612,062	$	1,269,556	$	15,826,983	$	2,797,409

(1)	Represents revenues recognized by type of services.
(2)	All revenues are generated in the United States.

Contract with customer, asset and liability

	September 30, 2018			January 31, 2018
Contract Assets	$	427,480		$	243,764
Contract Liabilities, current		(1,961,758	)		(2,533,501	)
Purchase price adjustment on date of acquisition for contract liabilities		-			239,064
Contract Liabilities, non-current		-			-
Contract liabilities, net	$	(1,534,278	)	$	(2,050,673	)

Contract with customer changed in backlog

	Nine Months Ended
	September 30,
	2018
Backlog — date of acquisition	$	13,262,563
New awards		14,115,811
Adjustments and cancellations, net (1)		1,454,725
Work performed		(10,871,777	)
Backlog — end of period	$	17,961,322

(1)  The net adjustments and cancellation for the period are primarily due to change orders and other project scope adjustments.

Revenue, remaining performance obligation, expected timing of satisfaction

	Within one year		Greater than one year
Remaining performance obligations:
Unsatisfied Performance Obligation		14,278,413		3,682,909
Total remaining performance obligation	$	14,278,413	$	3,682,909

Schedule of antidilutive securities excluded from computation of earnings per share

	As of September 30,
	2018		2017
Common stock equivalents:
Common stock options		941,282		-
Series A, H-1, H-3, H-4, I, J and Merger common stock purchase warrants		3,511,840		-
Series H, H-3, and H-4 Convertible Preferred Stock		2,739,225		-
Restricted shares (unvested)		1,467,858		-
Convertible notes		-		549,415
Series seed preferred stock		-		275,691
Series A preferred stock		-		611,944
Totals		8,660,205		1,437,050