REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Revenue, by Source

The table below presents the revenue by source for the three and nine months ended September 30, 2024 and 2023:

	Three Months Ended September 30,
	CEA						Commercial						Total
	2024			2023			2024			2023			2024			2023
Equipment systems	$	3,720,174		$	3,035,758		$	—		$	—		$	3,720,174		$	3,035,758
Services	764,890			468,872			1,148,356			2,429,869			1,913,246			2,898,741
Construction design-build	(1,105,670)			1,739,867			5,277,780			11,726,226			4,172,110			13,466,093
Other	83,727			186,337			—			—			83,727			186,337
Total revenues and other income	$	3,463,121		$	5,430,834		$	6,426,136		$	14,156,095		$	9,889,257		$	19,586,929
Relative percentage	35		%	28		%	65		%	72		%	100		%	100		%

	Nine Months Ended September 30,
	CEA						Commercial						Total
	2024			2023			2024			2023			2024			2023
Equipment systems	$	9,624,514		$	10,629,327		$	—		$	—		$	9,624,514		$	10,629,327
Services	2,530,200			3,282,025			4,874,643			6,117,943			7,404,843			9,399,968
Construction design-build	9,416,279			2,526,427			16,498,739			31,727,473			25,915,018			34,253,900
Other	291,161			509,981			—			—			291,161			509,981
Total revenues and other income	$	21,862,154		$	16,947,760		$	21,373,382		$	37,845,416		$	43,235,536		$	54,793,176
Relative percentage	51		%	31		%	49		%	69		%	100		%	100		%

Schedule of Contract Assets and Contract Liabilities from Contracts with Customers

The following table provides information about contract assets and contract liabilities from contracts with customers:

	September 30, 2024		December 31, 2023
Contract assets:
Revenue recognized in excess of amounts paid or payable (contract receivables) to the Company on uncompleted contracts (contract asset), excluding retainage	$	3,551,396	$	7,729,531
Retainage included in contract assets due to being conditional on something other than solely passage of time	943,239		707,036
Total contract assets	$	4,494,635	$	8,436,567
	September 30, 2024		December 31, 2023
Contract liabilities:
Payments received or receivable (contract receivables) in excess of revenue recognized on uncompleted contracts (contract liability)	$	5,479,049	$	3,895,826
Retainage included in contract liabilities due to being conditional on something other than solely passage of time	103,381		54,307
Total contract liabilities	$	5,582,430	$	3,950,133