COSTS AND ESTIMATED EARNINGS ON CONTRACTS IN PROGRESS (Tables)

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Schedule of estimated earnings on contracts in progress

Costs and estimated earnings on contracts in progress, net of progress billings, are as follows as of December 31, 2020 and 2019:

Costs incurred on contracts in progress	$	233,830		$	240,732
Estimated net earnings thereon		167,726			42,403
Total costs and estimated earnings		401,553			283,135
Billings to date		(634,633	)		(1,127,466	)
Net overbilled	$	(233,080	)	$	(844,331	)
Contract Assets	$	3,973		$	—
Contract Liabilities (Deferred Revenue)		(237,053	)		(844,331	)
	$	(233,080	)	$	(844,331	)

Costs and estimated earnings on contracts in progress, net of progress billings, are as follows as of December 31, 2019 and 2018:

Costs incurred on contracts in progress	$	240,732		$	255,870
Estimated net earnings thereon		42,403			300,402
Total costs and estimated earnings		283,135			556,272
Billings to date		(1,127,466	)		(1,070,552	)
Net overbilled	$	(844,331	)	$	(514,280	)
Contract Assets	$	—		$	—
Contract Liabilities (Deferred Revenue)		(844,331	)		(514,280	)
	$	(844,331	)	$	(514,280	)