Quarterly report pursuant to Section 13 or 15(d)

C. REVENUE (Details - Contract assets and liabilities)

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C. REVENUE (Details - Contract assets and liabilities) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Revenue from Contract with Customer [Abstract]    
Contract assets $ 15,469 $ 104,989
Contract liabilities 1,160,947 1,052,367
Net contract liabilities $ 1,145,478 $ 947,378