UNCOMPLETED CONTRACTS (Tables)

9 Months Ended

Sep. 30, 2023

Contractors [Abstract]

Schedule of Costs, Estimated Earnings, and Billings on Uncompleted Contracts

Costs, estimated earnings, and billings on uncompleted contracts are summarized as follows at September 30, 2023 and December 31, 2022:

	September 30, 2023		December 31, 2022
Costs incurred on uncompleted contracts	$	20,552,300	$	19,429,800
Estimated loss	(3,968,300)		(3,495,100)
Costs and estimated earnings on uncompleted contracts	16,584,000		15,934,700
Billings to date	16,842,700		16,273,000
Costs and estimated earnings in excess of billings on uncompleted contracts	—		—
Billings in excess of costs and estimated earnings on uncompleted contracts	(258,700)		(338,300)
Provision for loss on contract	(60,500)		(159,100)
Contract Liabilities	$	(319,200)	$	(497,400)