REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

6 Months Ended

Jun. 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 six months ended June 30, 2024 and 2023:

	Three Months Ended June 30,
	CEA						Commercial						Total
	2024			2023			2024			2023			2024			2023
Equipment systems	$	3,398,696		$	4,688,534		$	—		$	—		$	3,398,696		$	4,688,534
Services	1,009,450			1,255,978			1,348,356			1,774,596			2,357,806			3,030,574
Construction design-build	9,982,914			414,717			2,076,182			10,177,752			12,059,096			10,592,469
Other	129,651			139,899			—			—			129,651			139,899
Total revenues and other income	$	14,520,711		$	6,499,128		$	3,424,538		$	11,952,348		$	17,945,249		$	18,451,476
Relative percentage	81		%	35		%	19		%	65		%	100		%	100		%

	Six Months Ended June 30,
	CEA						Commercial						Total
	2024			2023			2024			2023			2024			2023
Equipment systems	$	5,904,345		$	7,593,569		$	—		$	—		$	5,904,345		$	7,593,569
Services	1,877,357			2,813,153			3,614,241			3,688,074			5,491,598			6,501,227
Construction design-build	10,798,893			786,560			10,944,016			20,001,247			21,742,909			20,787,807
Other	207,434			323,644			—			—			207,434			323,644
Total revenues and other income	$	18,788,029		$	11,516,926		$	14,558,257		$	23,689,321		$	33,346,286		$	35,206,247
Relative percentage	56		%	33		%	44		%	67		%	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:

	June 30, 2024		December 31, 2023
Contract assets:			(As Restated)
Revenue recognized in excess of amounts paid or payable (contract receivables) to the Company on uncompleted contracts (contract asset), excluding retainage	$	6,338,357	$	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	$	7,281,596	$	8,436,567
	June 30, 2024		December 31, 2023
Contract liabilities:			(As Restated)
Payments received or receivable (contract receivables) in excess of revenue recognized on uncompleted contracts (contract liability)	$	4,981,662	$	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	$	5,085,043	$	3,950,133