v3.26.1
CONTRACTS IN PROCESS (Tables)
12 Months Ended
Dec. 31, 2025
CONTRACTS IN PROCESS  
Schedule of unbilled accounts receivable for web design and services

 

 

December 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Costs on uncompleted contracts

 

$542,892

 

 

$624,865

 

Estimated earnings

 

 

737,686

 

 

 

712,658

 

Total costs and estimated profits on uncompleted contracts

 

 

1,280,578

 

 

 

1,337,523

 

Add: unbilled amounts on completed contracts

 

 

2,735

 

 

 

7,000

 

Less: Progress billings

 

 

(1,535,898 )

 

 

(1,703,630)

Unbilled accounts receivables (deferred revenues), net

 

$(252,585 )

 

$(359,107)
Schedule of assets and liability position for contract in process

 

 

December 31,

2025

 

 

December 31,

2024

 

Unbilled accounts receivable costs and estimated earnings in excess of billings on uncompleted contracts

 

$58,766

 

 

$92,576

 

Deferred revenues - Billings in excess of costs and estimated earnings on uncompleted contracts

 

 

(311,351 )

 

 

(451,683

 

Unbilled accounts receivables (deferred revenues), net

 

$(252,585 )

 

$(359,107