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Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2018
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
Basis of Presentation
—The consolidated financial statements and related disclosures as of
September 30, 2018
and for the
nine
months ended
September 30, 2018
and
2017
are unaudited, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In our opinion, these unaudited financial statements include all adjustments (consisting only of normal recurring adjustments) necessary for the fair statement of the results for the interim periods. These unaudited financial statements should be read in conjunction with our audited financial statements for the years ended
December 31, 2017
and
2016
included in our Annual Report on Form
10
-K for the fiscal year ended
December 31, 2017. 
The results of operations for the
nine
months ended
September 30, 2018
are
not
necessarily indicative of the results to be expected for the full year.
Consolidation, Policy [Policy Text Block]
Principles of Consolidation
—The accompanying financial statements reflect the consolidation of the individual financial statements of ADOMANI, Inc., ADOMANI California, Inc., Adomani (Nantong) Automotive Technology Co. Ltd., School Bus Sales of California, Inc., and Zero Emission Truck and Bus Sales of Arizona, Inc. All significant intercompany accounts and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]
Use of Estimates
—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]
Fair Value of Financial Instruments
—The carrying values of our financial instruments, including cash, notes receivable and accounts payable approximate their fair value due to the short-term nature of these financial instruments. Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”)
No.
820,
“Fair Value Measurement” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It also establishes a
three
-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
 
Level
1:
Observable inputs such as quoted prices in active markets;
 
Level
2:
Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
 
Level
3:
Unobservable inputs that are supported by little or
no
market data and that require the reporting entity to develop its own assumptions.
 
The Company does
not
have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
Revenue Recognition, Policy [Policy Text Block]
Revenue Recognition
—The Company recognizes revenue from the sales of advanced
zero
-emission electric drivetrain systems for fleet vehicles and from contracting to provide related engineering services. In
May 2014,
the FASB issued new accounting guidance, ASC Topic
606,
“Revenue from Contracts with Customers”, to clarify the principles for recognizing revenue and to develop a common revenue standard for GAAP. The amendments in this guidance state that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This new guidance requires enhanced disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized.
 
On
January 1, 2018,
the Company adopted ASC Topic
606
using the modified retrospective method applied to those contracts which were
not
completed as of
January 1, 2018.
Results for reporting periods beginning after
January 1, 2018
are presented under ASC Topic
606,
while prior period amounts are
not
adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC Topic
605.
 
The adoption of ASC Topic
606
did
not
result in a cumulative impact on the Company as of
January 1, 2018
and the application of ASC Topic
606
had
no
impact on its statement of operations for the
nine
months ended
September 30, 2018.
Earnings Per Share, Policy [Policy Text Block]
Net Loss Per Share
—Basic net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities.
Concentration Risk, Credit Risk, Policy [Policy Text Block]
Concentration of Credit Risk
—The Company has credit risks related to cash and cash equivalents on deposit with a federally insured bank, as at times it exceeds the
$250,000
maximum amount insured by the Federal Deposit Insurance Corporation.
New Accounting Pronouncements, Policy [Policy Text Block]
Recent Accounting Pronouncements
—In
June 2018,
the FASB issued Accounting Standards Update (“ASU”)
No.
2018
-
07,
Compensation—Stock Compensation (Topic
718
): “Improvements to Nonemployee Share-Based Payment Accounting.” The amendment simplifies several aspects of the accounting for nonemployee share-based payment transactions resulting from expanding the scope of ASC Topic
718,
Compensation—Stock Compensation to include share-based payment transactions for acquiring goods and services from nonemployees. The guidance is effective for annual periods, and interim periods within those annual periods, beginning after
December 15, 2018.
Early adoption is permitted, including any interim period, for reporting periods for which financial statements have
not
been issued, but
no
earlier than an entity’s adoption date of ASC Topic
606.
The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company’s financial statements and disclosures.