ACCRUED EXPENSES (Details) - USD ($)	12 Months Ended
Dec. 31, 2021	Dec. 31, 2020
Employee costs	$ 3,756,411	$ 696,176
Prototype costs	715,720	360,146
Professional fees	80,535	194,211
Other	151,471	43,544
Total	$ 4,704,137	$ 1,294,077

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 6
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Development costs incurred, including capitalized costs and costs charged to expense, in oil and gas activities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 235
-Section 50
-Paragraph 18
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123377692&loc=d3e62014-109447

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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