General form of registration statement for all companies including face-amount certificate companies

CONTRACT ACCOUNTING (Schedule of billings in excess of costs and estimated earnings) (Details)

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CONTRACT ACCOUNTING (Schedule of billings in excess of costs and estimated earnings) (Details) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Contractors [Abstract]      
Billings and/or cash receipts on uncompleted contracts $ 2,530,216 $ 2,978,007 $ 35,665
Less: Costs and estimated earnings recognized   (2,268,454) (27,004)
Contract liabilities $ 166,033 $ 709,553 $ 8,661