REVENUE AND OTHER CONTRACTS WITH CUSTOMERS (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

SCHEDULE OF CONTRACT BALANCES

The following table reflects the contract balances as of the periods ended:

	September 30,		December 31,
	2022		2021
Accounts receivable	$	6,210,464	$	4,880,663
Total contract assets	$	6,210,464	$	4,880,663
Deferred revenue, current	$	563,026	$	291,296
Deferred revenue, noncurrent		690,698		443,452
Total contract liabilities	$	1,253,724	$	734,748

SCHEDULE OF CHANGE IN CONTRACT BALANCES

During the three and nine months ended September 30, 2022, the change in contract liabilities balances was as follows:

Balance at December 31, 2021	$	734,748
Billings		177,759
Revenue recognized		(80,483	)
Balance at March 31, 2022	$	832,024
Billings		365,868
Revenue recognized		(95,327	)
Balance at June 30, 2022	$	1,102,565
Billings		274,347
Revenue recognized		(123,188	)
Balance at September 30, 2022	$	1,253,724

SCHEDULE OF DISAGGREGATION OF REVENUE BY DISTRIBUTION CHANNEL

The following table sets forth our revenues by distribution channel:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Retailers	$	13,463,696	$	14,377,917	$	38,548,176	$	41,165,195
Distributors		180,800		645,568		550,177		3,431,652
Other		188,284		12,685		897,450		350,042
	$	13,832,780	$	15,036,170	$	39,995,803	$	44,946,889

The following table sets forth our revenues by product:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Cable modems & gateways	$	13,363,315	$	14,561,563	$	38,460,865	$	41,956,973
Other networking products		233,962		268,324		1,009,469		483,659
SaaS		235,503		206,283		525,469		2,506,257
	$	13,832,780	$	15,036,170	$	39,995,803	$	44,946,889