SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment estimated useful lives

	Years
Buildings and improvements		10-40
Trucks and automotive equipment		3-10
Shop machinery and equipment		3-10
Land improvements		10-15
Rental equipment		5-10
Office equipment		3-10

Schedule of contract assets

	Year Ended December 31,
	2023		2022
Accounts receivable trade – unbilled, beginning of the period	$	990	$	439
Accounts receivable trade – unbilled, end of the period		525		990
Amounts invoiced in the period from amounts included at the beginning of the period		910		317

Schedule of contract liabilities

	Year Ended December 31,
	2023		2022
Customer deposits, beginning of the period	$	737	$	1,325
Customer deposits, end of the period		2,779		737
Revenue recognized in the period from amounts included at the beginning of the period		308		983

Schedule of allowance for credit losses

Balance at December 31, 2022	$	781
Cumulative Effect of Adoption of ASU 2016-13		64
Provision for Expected Credit Losses		(39	)
Balance at December 31, 2023	$	806

Schedule of disaggregation of Revenue

Revenue by Type (Disaggregated Revenue)	2023		2022		Change			% Change
Product Sales:
Soundwall Sales	$	7,671	$	4,128	$	3,543			86	%
Architectural Sales		1,131		4,269		(3,138	)		(74	)%
SlenderWall Sales		5,312		1,489		3,823			257	%
Miscellaneous Wall Sales		6,418		3,475		2,943			85	%
Barrier Sales		7,827		6,717		1,110			17	%
Easi-Set and Easi-Span Building Sales		4,712		4,089		623			15	%
Utility Sales		2,857		2,023		834			41	%
Miscellaneous Sales		2,820		1,631		1,189			73	%
Total Product Sales		38,748		27,821		10,927			39	%
Barrier Rentals		6,330		6,545		(215	)		(3	)%
Royalty Income		2,633		2,498		135			5	%
Shipping and Installation Revenue		11,869		13,267		(1,398	)		(11	)%
Total Service Revenue		20,832		22,310		(1,478	)		(7	)%
Total Revenue	$	59,580	$	50,131	$	9,449			19	%