Organization and Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule of Disaggregation of Revenue

	Three Months Ended September 30
	2024								2023
	Commercial		Government		International		Total		Commercial		Government		International			Total
Simulators and accessories		165,852		4,045,332		308,718		4,519,902		8,948		2,371,841		237,897			2,618,686
Extended Service-type warranties		23,528		1,307,200		25,060		1,355,788		16,994		1,187,333		15,883			1,220,210
Customized software and content		15,420		107,942		-		123,362		-		451,500		(70,200	)		381,300
Installation and training		-		147,128		11,553		158,681		18,911		185,552		(5,056	)		199,407
Licensing and royalties		-		-		-		-				-		-			-
Design & Prototyping		-		398,672		-		398,672		-		2,488,219		-			2,488,219
STEP		-		849,150		78,714		927,864		-		653,760		-			653,760
Total Revenue		204,800		6,855,424		424,045		7,484,269		44,853		7,338,205		178,524			7,561,582

	Nine Months Ended September 30
	2024								2023
	Commercial		Government		International		Total		Commercial		Government		International			Total
Simulators and accessories		378,204		9,784,028		2,064,812		12,227,044		571,856		13,247,789		3,745,692			17,565,337
Extended Service-type warranties		95,528		3,510,051		51,365		3,656,944		61,705		2,325,931		51,563			2,439,199
Customized software and content		15,420		390,475		82,500		488,395		24,300		736,251		(4,206	)		756,345
Installation and training		4,196		541,158		23,367		568,721		59,175		589,386		256,773			905,334
Licensing and royalties		-		-		-		-		-		-		-			-
Design & Prototyping		-		1,845,580		-		1,845,580		-		3,726,982		-			3,726,982
STEP		-		2,769,309		97,714		2,867,023		-		2,524,981		7,242			2,532,223
Total Revenue		493,348		18,840,601		2,319,758		21,653,707		717,036		23,151,320		4,057,064			27,925,420

Schedule of Earnings Per Share

The net income per common share is computed by dividing net income by the weighted average of common shares outstanding. Diluted net income per share reflects the potential dilution, using the treasury stock method, that would occur if outstanding stock options and warrants were exercised. Earnings per share computations are as follows:

	Three Months Ended September 30
	2024		2023
Net Income (Loss)		583,101		1,634,790
Weighted average common stock outstanding		11,175,882		10,934,962
Incremental shares from stock options		-		7,547
Weighted average common stock outstanding, diluted		11,175,882		10,942,509
Net Income (Loss) per common share and common equivalent share
Basic	$	0.05	$	0.15
Diluted	$	0.05	$	0.15

	Nine Months Ended September 30
	2024		2023
Net Income (Loss)		3,000,002		5,607,804
Weighted average common stock outstanding		10,982,083		10,924,486
Incremental shares from stock options		-		4,669
Weighted average common stock outstanding, diluted		10,982,083		10,929,155
Net Income (Loss) per common share and common equivalent share
Basic		0.27		0.51
Diluted		0.27		0.51