COMSovereign Holding (COMS) S-1/A 17 Dec 20 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	ComSovereign Holding Corp.
Entity Central Index Key	0001178727
Amendment Flag	true
Amendment Description	Amendment No. 3
Document Type	S-1/A
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation State Country Code	NV

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current Assets
Cash	$ 505,053	$ 812,452
Accounts receivable, net	893,407	2,168,659
Receivables - related party		1,595
Inventory, net	5,319,590	4,671,396
Prepaid expenses	589,387	916,729
Other current assets	96,168	94,538
Total Current Assets	7,403,605	8,665,369
Property and equipment, net	2,233,089	1,458,106
Operating lease right-of-use assets	2,891,113	2,199,682
Finance lease right-of-use-assets	73,576
Intangible assets, net	44,364,266	51,277,482
Goodwill	75,538,127	56,386,796
Other assets - long term	57,487
Total Assets	132,561,263	119,987,435
Current Liabilities
Accounts payable	4,776,805	2,245,704
Accrued interest	1,129,692	306,445
Accrued liabilities	1,803,640	1,383,008
Accrued liabilities - related party	366,601	461,254
Accrued payroll	2,543,006	1,050,703
Contract liabilities, current	199,488	149,923
Accrued warranty liability	181,797	195,138
Operating lease liabilities, current	659,789	467,979
Finance lease liabilities, current	55,046
Line of credit		2,000,000
Notes payable - related party	1,542,953	1,492,953
Current portion of long-term debt, net of unamortized discounts and debt issuance costs	13,123,317	5,389,492
Total Current Liabilities	26,382,134	15,142,599
Contract liabilities - long term	110,970	152,892
Operating lease liabilities - long term	2,360,575	1,744,569
Finance lease liabilities - long term	14,296
Total Liabilities	28,867,975	17,040,060
COMMITMENTS AND CONTINGENCIES (Note 21)
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value, 100,000,000 shares authorized, no shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively
Common stock, $0.0001 par value, 300,000,000 shares authorized, 143,817,614 and 128,326,243 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	14,382	12,833
Additional paid-in capital	156,196,213	130,553,180
Accumulated deficit	(52,467,307)	(27,545,255)
Accumulated other comprehensive loss		(23,383)
Treasury stock, at cost, 100,000 shares as of September 30, 2020 and December 31, 2019, respectively	(50,000)	(50,000)
Total Stockholders' Equity	103,693,288	102,947,375
Total Liabilities and Stockholders' Equity	$ 132,561,263	$ 119,987,435

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	143,817,614	128,326,243
Common stock, shares outstanding	143,817,614	128,326,243
Treasury stock, shares	100,000	100,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income Statement [Abstract]
Revenue		$ 2,018,363	$ 2,573,431	$ 7,513,660	$ 3,576,342	$ 4,712,212
Cost of Goods Sold		859,661	1,130,750	3,473,293	2,019,020	2,990,716	[1]
Gross Profit		1,158,702	1,442,681	4,040,367	1,557,322	1,721,496
Operating Expenses
Research and development	[1]	561,942	118,635	1,263,427	179,599	174,257
Sales and marketing	[1]	898	387	30,523	4,202	6,222
General and administrative	[1]	4,471,121	4,634,711	13,151,442	9,027,646	14,325,078
Depreciation and amortization		2,908,572	2,440,581	8,653,635	4,918,800	7,567,184
Gain on sale of assets			(128,749)	(663)	(325,838)	(98,410)
Total Operating Expenses		7,942,533	7,065,565	23,098,364	13,804,409	21,974,331
Net Operating Loss		(6,783,831)	(5,622,884)	(19,057,997)	(12,247,087)	(20,252,835)
Other Income (Expense)
Interest expense		(3,349,964)	(1,598,732)	(5,707,840)	(1,961,334)	(8,399,663)
Other income (expense)		(128,754)	95,266	(128,778)	95,266	(147,430)
Loss on extinguishment of debt		(21,882)		(21,882)		(434,774)
Foreign currency transaction gain (loss)		(46,587)	(133,893)	(6,799)	108,333	191,547
Loss on investment		(24)		(24)
Interest income		213	7	1,268	7
Loss on conversion of debt						(2,640,000)
Total Other Expenses		(3,546,998)	(1,637,352)	(5,864,055)	(1,757,728)	(11,430,320)
Net Loss Before Income Taxes		(10,330,829)	(7,260,236)	(24,922,052)	(14,004,815)	(31,683,155)
Deferred Tax Benefit			1,815,059		3,501,204	4,137,900
Net Loss		$ (10,330,829)	$ (5,445,177)	$ (24,922,052)	$ (10,503,611)	$ (27,545,255)
Loss per common share:
Basic		$ (0.08)	$ (0.12)	$ (0.19)	$ (0.27)	$ (0.57)
Diluted		$ (0.08)	$ (0.12)	$ (0.19)	$ (0.27)	$ (0.57)
Weighted-average shares outstanding:
Basic		132,649,621	43,953,888	132,466,532	39,103,721	48,714,099
Diluted		132,649,621	43,953,888	132,466,532	39,103,721	48,714,099
Loss per common share:
Basic		$ (0.23)	$ (0.37)	$ (0.56)	$ (0.81)	$ (1.70)
Diluted		$ (0.23)	$ (0.37)	$ (0.56)	$ (0.81)	$ (1.70)
Weighted-average shares outstanding:
Basic		44,216,541	14,651,296	44,155,511	13,034,574	16,238,033
Diluted		44,216,541	14,651,296	44,155,511	13,034,574	16,238,033
[1]	These are exclusive of depreciation and amortization

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net Loss	$ (10,330,829)	$ (5,445,177)	$ (24,922,052)	$ (10,503,611)	$ (27,545,255)
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	21,699		23,383	(21,699)	(23,383)
Total Comprehensive Loss	$ (10,309,130)	$ (5,445,177)	$ (24,898,699)	$ (10,525,310)	$ (27,568,638)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Equity - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Treasury Shares	Accumulated Deficit	Total
Beginning balance at Jan. 09, 2019
Beginning balance, shares at Jan. 09, 2019
Issuance of founder shares at inception		$ 2,789					2,789
Issuance of founder shares at inception, shares		27,890,000
Issuance of preferred stock for VEO, Inc. acquisition	$ 150		13,214,850				13,215,000
Issuance of preferred stock for VEO, Inc. acquisition, shares	1,500,000
Issuance of preferred stock for InduraPower, Inc. acquisition	$ 80		7,047,920				7,048,000
Issuance of preferred stock for InduraPower, Inc. acquisition, shares	800,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition	$ 30		$ 2,642,970				$ 2,643,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition, shares	300,000
Common stock issued for services, shares		8	351,992				352,000
Share-based compensation		$ 80,000
Net loss						$ (770,677)	$ (770,677)
Ending balance at Mar. 31, 2019	$ 260	$ 2,797	23,257,732			(770,677)	22,490,112
Ending balance, shares at Mar. 31, 2019	2,600,000	27,970,000
Beginning balance at Jan. 09, 2019
Beginning balance, shares at Jan. 09, 2019
Issuance of warrants for debt issue costs
Net loss							(10,503,611)
Ending balance at Sep. 30, 2019	$ 260	$ 4,171	87,482,595	(21,699)		(12,318,670)	75,146,657
Ending balance, shares at Sep. 30, 2019	2,600,000	41,707,149
Beginning balance at Jan. 09, 2019
Beginning balance, shares at Jan. 09, 2019
Issuance of founder shares at inception		$ 2,789					2,789
Issuance of founder shares at inception, shares		27,890,000
Issuance of preferred stock for VEO, Inc. acquisition	$ 150		13,214,850				13,215,000
Issuance of preferred stock for VEO, Inc. acquisition, shares	1,500,000
Issuance of preferred stock for InduraPower, Inc. acquisition	$ 80		7,047,920				7,048,000
Issuance of preferred stock for InduraPower, Inc. acquisition, shares	800,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition	$ 30		2,642,970				2,643,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition, shares	300,000
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions		$ 1,324	58,242,132				58,243,456
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions, shares		13,237,149
Issuance of common stock for cash		$ 50	4,950				5,000
Issuance of common stock for cash, shares		500,000
Issuance of common stock for exercise of warrants		$ 337	33,388				33,725
Issuance of common stock for exercise of warrants, shares		3,372,500
Common stock issued for conversion of senior convertible debentures		$ 110	3,752,388				3,752,498
Common stock issued for conversion of senior convertible debentures, shares		1,100,000
Common stock issued in debt conversion		$ 16	703,984				704,000
Common stock issued in debt conversion, shares		160,000
Warrants issued for services			4,074,330				4,074,330
Issuance of warrants in conjunction with debt agreements			3,138,667				3,138,667
Issuance of common stock for debt issue costs		$ 123	7,805,489				7,805,612
Issuance of common stock for debt issue costs, shares		1,235,140
Common stock issued for services		$ 12	525,290				525,302
Common stock issued for services, shares		120,000
Beneficial conversion feature			855,549				855,549
Share-based compensation		$ 5	258,256				258,261
Share-based compensation, shares		45,660
Conversion of preferred stock	$ (260)	$ 260
Conversion of preferred stock, shares	(2,600,000)	2,600,000
Conversion of ComSovereign Corp. stock at 0.8902 into Drone Aviation Holding Corp. stock		$ 4,474	(4,474)
Conversion of ComSovereign Corp. stock at 0.8902 into Drone Aviation Holding Corp. stock, shares		44,739,551
Merger with Drone Aviation Holding Corp.		$ 3,333	28,257,491		(50,000)		28,210,824
Merger with Drone Aviation Holding Corp., shares		33,326,243
Net loss						(27,545,255)	(27,545,255)
Other comprehensive loss				(23,383)			(23,383)
Ending balance at Dec. 31, 2019		$ 12,833	130,553,180	(23,383)	(50,000)	(27,545,255)	102,947,375
Ending balance, shares at Dec. 31, 2019		128,326,243
Beginning balance at Mar. 31, 2019	$ 260	$ 2,797	23,257,732			(770,677)	22,490,112
Beginning balance, shares at Mar. 31, 2019	2,600,000	27,970,000
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions		$ 1,324	58,242,131				58,243,455
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions, shares		13,237,149
Foreign currency translation adjustment				(21,699)			(21,699)
Net loss						(4,287,757)	(4,287,757)
Ending balance at Jun. 30, 2019	$ 260	$ 4,121	81,499,863	(21,699)		(5,058,434)	76,424,111
Ending balance, shares at Jun. 30, 2019	2,600,000	41,207,149
Issuance of common stock for cash		$ 50	4,950				5,000
Issuance of common stock for cash, shares		500,000
Issuance of warrants in conjunction with debt agreements			2,927,232				2,927,232
Issuance of common stock for debt issue costs			2,195,000				2,195,000
Issuance of common stock for debt issue costs, shares
Beneficial conversion feature			855,550				855,550
Net loss						(7,260,236)	(5,445,177)
Ending balance at Sep. 30, 2019	$ 260	$ 4,171	87,482,595	(21,699)		(12,318,670)	75,146,657
Ending balance, shares at Sep. 30, 2019	2,600,000	41,707,149
Beginning balance at Dec. 31, 2019		$ 12,833	130,553,180	(23,383)	(50,000)	(27,545,255)	102,947,375
Beginning balance, shares at Dec. 31, 2019		128,326,243
Issuance of common stock for settlement of accounts payable		$ 17	193,143				193,160
Issuance of common stock for settlement of accounts payable, shares		165,095
Issuance of common stock for debt issue costs		$ 5	56,995				57,000
Issuance of common stock for debt issue costs, shares		50,000
Foreign currency translation adjustment				1,684			1,684
Net loss						(7,025,538)	(7,025,538)
Ending balance at Mar. 31, 2020		$ 12,855	130,803,318	(21,699)	(50,000)	(34,570,793)	96,173,681
Ending balance, shares at Mar. 31, 2020		128,541,338
Beginning balance at Dec. 31, 2019		$ 12,833	130,553,180	(23,383)	(50,000)	(27,545,255)	102,947,375
Beginning balance, shares at Dec. 31, 2019		128,326,243
Issuance of warrants for debt issue costs							200
Net loss							(24,922,052)
Ending balance at Sep. 30, 2020		$ 14,382	156,196,213		(50,000)	(52,467,307)	103,693,288
Ending balance, shares at Sep. 30, 2020		143,817,614
Beginning balance at Mar. 31, 2020		$ 12,855	130,803,318	(21,699)	(50,000)	(34,570,793)	96,173,681
Beginning balance, shares at Mar. 31, 2020		128,541,338
Issuance of common stock for exercise of warrants		$ 28	2,807				2,835
Issuance of common stock for exercise of warrants, shares		283,530
Issuance of common stock for payment of accrued interest		$ 2	38,362				38,364
Issuance of common stock for payment of accrued interest, shares		21,196
Issuance of warrants in conjunction with debt agreements			44,323				44,323
Beneficial conversion feature			68,654				68,654
Net loss						(7,565,685)	(7,565,685)
Ending balance at Jun. 30, 2020		$ 12,885	130,957,464	(21,699)	(50,000)	(42,136,478)	88,762,172
Ending balance, shares at Jun. 30, 2020		128,846,064
Beginning balance at May. 31, 2020		$ 12,885	130,957,464	(21,699)	(50,000)	(42,136,478)	88,762,172
Beginning balance, shares at May. 31, 2020		128,846,064
Issuance of common stock for Virtual Network Communications Inc. acquisition		$ 1,174	12,676,093				12,677,267
Issuance of common stock for Virtual Network Communications Inc. acquisition, shares		11,738,210
Issuance of options for Virtual Network Communications Inc. acquisition			2,261,275				2,261,275
Issuance of options for Virtual Network Communications Inc. acquisition, shares
Issuance of warrants for Virtual Network Communications Inc. acquisition			1,646,471				1,646,471
Issuance of warrants for Virtual Network Communications Inc. acquisition, shares
Issuance of warrants in conjunction with debt agreements			149,448				149,448
Issuance of common stock for debt issue costs		$ 40	1,339,960				1,340,000
Issuance of common stock for debt issue costs, shares		400,000
Issuance of warrants for debt issue costs			103,955				103,955
Beneficial conversion feature			567,345				567,345
Issuance of common stock for extinguishment of debt and interest		$ 61	2,539,672				2,539,733
Issuance of common stock for extinguishment of debt and interest, shares		612,406
Issuance of common stock for conversion of debt		$ 192	2,320,013				2,320,205
Issuance of common stock for conversion of debt, shares		1,921,082
Share-based compensation			531,157				531,157
Share-based compensation, shares
Issuance of common stock as vendor compensation		$ 21	268,019				268,040
Issuance of common stock as vendor compensation, shares		208,011
Issuance of warrants as vendor compensation			24,782				24,782
Common stock issued for cash		$ 9	331,833				331,842
Common stock issued for cash, shares		91,841
Non-cash contribution from Chief Executive Officer			478,726				478,726
Foreign currency translation adjustment				21,699			21,699
Net loss						(10,330,829)	(10,330,829)
Ending balance at Sep. 30, 2020		$ 14,382	156,196,213		(50,000)	(52,467,307)	103,693,288
Ending balance, shares at Sep. 30, 2020		143,817,614
Beginning balance at Jun. 30, 2020		$ 12,885	130,957,464	(21,699)	(50,000)	(42,136,478)	88,762,172
Beginning balance, shares at Jun. 30, 2020		128,846,064
Net loss							(10,330,829)
Ending balance at Sep. 30, 2020		$ 14,382	$ 156,196,213		$ (50,000)	$ (52,467,307)	$ 103,693,288
Ending balance, shares at Sep. 30, 2020		143,817,614

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Stockholders' Equity (Parenthetical)	Dec. 31, 2019$ / shares
Statement of Stockholders' Equity [Abstract]
Common stock at a price	$ 0.8902

Condensed Consolidated Statem_5

Condensed Consolidated Statement of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (24,922,052)	$ (10,503,611)	$ (27,545,255)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	797,801	304,669	623,884
Amortization	7,847,434	4,614,131	6,943,300
Share-based compensation	531,157		258,256
Deferred income taxes			(4,137,900)
Amortization of debt discounts and debt issuance costs	4,287,794		8,458,341
Amortization of financing lease right-of-use asset	8,400		135,542
Operating lease expense	444,436	76,557
Bad debt expense	647,643
Gain on the sale of assets	(663)	(325,838)	(98,410)
Loss on conversion of debt			2,640,000
Loss on extinguishment of debt	21,882		434,774
Other, net	292,823	686,093	525,307
Changes in assets and liabilities:
Accounts receivable	627,609	(654,169)	(26,992)
Receivables - related party			(4,876,258)
Inventory	(322,361)	(460,852)	(1,136,012)
Prepaids	354,768	(1,708,911)	(767,355)
Other current assets	(248,447)	(3,983,220)	(93,289)
Accounts payable	2,719,261	(2,545,190)	(1,141,823)
Accrued liabilities	420,632	1,415,744	2,295,273
Accrued interest	1,079,067	413,097	1,109,252
Deferred revenue	7,643	(109,044)
Operating lease liabilities	(273,903)	(77,565)	(123,534)
(Repayments)/advances from related party	(94,653)	1,086,316	9,826,112
Other current liabilities	1,478,963	114,730	(156,460)
Other non-current assets	(168,100)
Net cash (used in) operating activities	(4,462,866)	(11,657,063)	(6,853,247)
Cash flows from investing activities:
Cash acquired from acquisitions			2,925,273
Acquisition of net assets	(3,146,500)	1,629,519
Purchases of property and equipment	(96,852)		(87,038)
Proceeds from disposal of property and equipment	663
Net cash (used in) provided by investing activities	(3,242,689)	1,629,519	2,838,235
Cash flows from financing activities:
Principal payment on finance lease	(12,634)
Proceeds from issuance of related party note	1,950,000	200,000	485,000
Payment on line of credit	(2,000,000)
Proceeds from sale of common stock	331,842	5,000	5,000
Proceeds from issuance of debt	8,008,026	11,152,733	6,249,170
Proceeds from issuance of warrant	200
Repayment of debt	(902,661)	(646,580)	(1,808,323)
Debt issuance costs			(80,000)
Net cash provided by financing activities	7,374,773	10,711,153	4,850,847
Effect of exchange rates on cash	23,383	(21,699)	(23,383)
Net (decrease)/increase in cash and cash equivalents	(307,399)	661,910	812,452
Cash and cash equivalents, beginning of period	812,452
Cash and cash equivalents, end of period	505,053	661,910	812,452
Supplemental disclosures of cash flow information:
Taxes
Interest	367,321	13,787
Non-cash operating activities:
Issuance of common stock as vendor compensation	268,040	352,000
Issuance of common stock for interest paid-in-kind	261,866
Issuance of common stock as settlement on accounts payable	193,160
Issuance of warrants as vendor compensation	24,782
Settlement of VNC notes receivable and related interest receivable pre-existing relationship	251,247
Non-cash investing and financing activities:
Issuance of common stock for Virtual Network Communications, Inc. acquisition	12,677,267
Issuance of warrants for Virtual Network Communications Inc. acquisition	2,261,275
Issuance of options for Virtual Network Communications Inc. acquisition	1,646,471
Issuance of common stock for extinguishment of debt	2,343,400
Issuance of preferred stock for VEO, Inc. acquisition		13,215,000	13,215,000
Issuance of preferred stock for InduraPower, Inc. acquisition		7,048,000
Issuance of preferred stock for Silver Bullet Technology, Inc. acquisition		2,643,000	2,643,000
Issuance of common stock for DragonWave-X LLC acquisition		42,081,392
Issuance of common stock for DragonWave-X LLC and Lextrum, Inc. acquisitions			58,243,456
Recognition of right-of-use operating lease asset and liability			2,335,224
Issuance of common stock for Lextrum, Inc. acquisition		16,162,064
Issuance of common stock for conversion of debt	285,714		704,000
Issuance of common stock for conversion of related party note	1,900,000
Issuance of common stock as payment-in-kind of default penalty	97,322
Issuance of founder shares at inception		2,789	2,789
Issuance of common stock as debt issuance costs	1,397,000	2,195,000	7,805,612
Issuance of warrants as debt issuance costs	103,755
Issuance of warrants in exchange for note receivable	2,835
Issuance of warrants in conjunction with debt agreements	193,771	2,927,232	3,138,667
Beneficial conversion feature	635,999	855,550	855,549
Recognition of operating right-of-use asset and liability		517,208
Recognition of operating right-of-use asset and liability rent abatement	151,565
Debt incurred to sellers for Fast Plastics Parts LLC and Spring Creek Manufacturing, Inc. acquisition	575,574
Contribution from Chief Executive Officer of common stock as debt issuance costs	$ 478,726
Common stock issued for cashless exercise of warrants			33,725
Common stock issued for conversion of senior convertible debentures			3,725,498
Warrants issued for services			$ 4,074,330

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Description of Business and Basis of Presentation [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of Business COMSovereign Holding Corp., formerly known as Drone Aviation Holding Corp. (the Company), provides technologically advanced telecom solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide. The Company has assembled a portfolio of communications, power, and niche technologies, capabilities, and products that enable upgrading latent 3G networks to 4G and 4G-LTE networks and will facilitate the rapid rollout of the 5G and "next-Generation" ("nG") networks of the future. The Company focuses on special capabilities, including signal modulations, antennae, software, hardware, and firmware technologies that enable increasingly efficient data transmission across the electromagnetic spectrum. The Company's product solutions are complemented by a broad array of services including technical support, systems design and integration, and sophisticated research and development programs. Since the Company's business operations are in the early stages and the Company has a limited operating history as a consolidated company, the Company may be susceptible to numerous risks, uncertainties, expenses and difficulties associated with early-stage enterprises as outlined in "Item 1A. Risk Factors" in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2019. While the Company competes globally on the basis of its innovative technology, broad product offerings, high-quality and cost-effective customer solutions, as well as the scale of its global customer base and distribution, the Company's primary focus is on the North American telecom infrastructure and service market. The Company believes it is in a unique position to rapidly increase its near-term domestic sales as it is among the few U.S.-based providers of telecommunications equipment and services. Corporate History The Company was incorporated in Nevada on April 17, 2014. On June 3, 2014, the Company acquired Drone Aviation Corp. through a share exchange transaction, and on March 26, 2015, Drone Aviation Corp. merged with and into the Company. As a result of the share exchange and merger with Drone Aviation Corp., the Company acquired Drone Aviation Corp.'s subsidiary, Lighter Than Air Systems Corp. ("LTAS"), which does business under the name Drone Aviation. On November 27, 2019, the Company completed the acquisition (the "ComSovereign Acquisition") of ComSovereign Corp., a Delaware corporation ("ComSovereign") in a stock-for-stock transaction with a total purchase price of approximately $75 million. The ComSovereign Acquisition was treated as a reverse merger for accounting purposes under U.S. GAAP with ComSovereign as the accounting acquirer and the Company as the accounting acquiree. As a result, our Condensed Consolidated Financial Statements included in this Quarterly Report are those of ComSovereign for the three months ended September 30, 2019 and the period January 10, 2019 (Inception) to September 30, 2019 and those of the Company for the three-and nine-month periods ended September 30, 2020. The operations of our pre-acquisition business, which consisted primarily of the operations of Drone Aviation, are included in our consolidated operating results only for the three-and nine-month periods ended September 30, 2020. ComSovereign was incorporated in the state of Delaware on January 10, 2019 and commenced operations through a series of acquisitions. On January 31, 2019, ComSovereign acquired the capital stock of VEO, a San Diego, California-based research and development company innovating Silicon Photonics (SiP) technologies for use in copper-to-fiber-to-copper switching, high-speed computing, high-speed ethernet, autonomous vehicle applications, mobile devices and 5G wireless equipment. On January 31, 2019, ComSovereign acquired the capital stock of InduraPower Inc. ("InduraPower"), a Tucson, Arizona-based developer and manufacturer of intelligent batteries and back-up power supplies for network systems and telecom nodes. It also provides power designs and batteries for the aerospace, marine and automotive industries. On March 4, 2019, ComSovereign acquired the capital stock of Silver Bullet Technology, Inc. ("Silver Bullet"), a California-based engineering firm that designs and develops next generation network systems and components, including self-organizing network protocol development, software-defined radio systems, and wireless communications systems. On April 1, 2019, ComSovereign acquired the equity securities of DragonWave-X, LLC and its operating subsidiaries, DragonWave Corp. and DragonWave-X Canada, Inc. (collectively, "DragonWave"), a Dallas-based manufacturer of high-capacity microwave and millimeter point-to-point telecom backhaul radio units. DragonWave and its predecessor have been selling telecom backhaul radios since 2012 and its microwave radios have been installed in over 330,000 locations in more than 100 countries worldwide. According to a report by the U.S. Federal Communications Commission, as of December 2019, DragonWave was the second largest provider of licensed point-to-point microwave backhaul radios in North America. On April 1, 2019, ComSovereign acquired the capital stock of Lextrum Inc. ("Lextrum"), a Tucson, Arizona-based developer of in band full-duplex wireless technologies and components, including multi-reconfigurable RF antennae and software programs. Lextrum's duplexing technology enables capacity doubling in a given spectrum band by allowing simultaneous transmission and receipt of radio signals on the same frequencies. On March 6, 2020, the Company's newly-formed subsidiary, Sovereign Plastics LLC ("Sovereign Plastics"), acquired substantially all of the assets of a Colorado Springs, Colorado-based manufacturer of plastics and metal components to third-party manufacturers. The Company acquired its Sovereign Plastics business to increase its operating margins by reducing the manufacturing and production costs of its telecom products. Sovereign Plastics will also primarily operate as the material, component manufacturing and supply chain source for all of the Company's subsidiaries. The Company does not expect the revenues of Sovereign Plastics from sales to third parties to be material in the future. On July 6, 2020, the Company completed its acquisition (the "VNC Acquisition") of Virtual Network Communications Inc., a Virginia corporation ("VNC"), pursuant to an Agreement and Plan of Merger and Reorganization dated as of May 21, 2020 (the "Merger Agreement"), by and among the Company and its wholly-owned subsidiaries, CHC Merger Sub 7, Inc. and VNC Acquisition LLC, VNC and Mohan Tammisetti, solely in his capacity as the representative of the security holders of VNC. VNC is an edge centric wireless telecommunications technology developer and equipment manufacturer of both 4G LTE Advanced and 5G capable radio equipment. VNC designs, develops, manufactures, markets, and supports a line of network products for wireless network operators, mobile virtual network operators, cable TV system operators, and government and business enterprises that enable new sources of revenue, and reduce capital and operating expenses. VNC is reinventing how wireless networks service mission-critical communications for Public Safety, Homeland Security, Department of Defense and commercial Private Network users. We envision the future of virtualized micro networks blanketing the globe without expensive terrestrial based radio towers and building installation. VNC's patented technology virtualizes entire LTE Advanced and 5G core and radio solutions. Our products eliminate much of the costly backbone equipment of telecom networks. VNC also has developed rapidly deployable, tactical systems that can be combined with the tethered aerostats and drones, including from COMSovereign's Drone Aviation subsidiary, enabling operating in nearly any location in the world. Each of the Company's subsidiaries was acquired to address a different opportunity or segment within the North American telecom infrastructure and service market. Basis of Presentation and Consolidation The accompanying unaudited Condensed Consolidated Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") and with the rules and regulations of the Security and Exchange Commission (SEC) for interim financial information. As a result, the statements do not include all information and footnotes required by U.S. GAAP for annual consolidated financial statements. In the opinion of management, such interim financial statements reflect all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of financial positions, results of operations and cash flows for such periods. The results for the three and nine months ended September 30, 2020 are not necessarily indicative of the Company's results of operations, financial position or cash flows that may be expected for the full fiscal year or future operating periods. The unaudited Condensed Consolidated Financial Statements included herein should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2019. The unaudited consolidated financial statements as of, and for the three- and nine-month periods ended, September 30, 2020 include the accounts of the Company and its wholly-owned subsidiaries: Drone AFS Corp., Lighter Than Air Systems Corp., DragonWave, Lextrum, Silver Bullet, VEO, InduraPower, Sovereign Plastics, and VNC. All intercompany transactions and accounts have been eliminated. Reclassifications Certain immaterial December 31, 2019 amounts have been reclassified to be consistent with the current period presentation. Use of Estimates The preparation of unaudited financial statements in conformity with U.S. GAAP requires management to make estimates, assumptions and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Estimates are based on historical factors, current circumstances and the experience and judgment of management. The Company evaluates its estimates, assumptions and judgments on an ongoing basis and may employ outside experts to assist in making these evaluations. Hence, changes in such estimates, based on more accurate information or different assumptions or conditions may cause actual results to differ from those estimates.	1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of Business COMSovereign Holding Corp., formerly known as Drone Aviation Holding Corp. ("the "Company"), is a provider of technologically-advanced telecom solutions to network operators, mobile device carriers, governmental units and other enterprises worldwide. The Company has assembled a portfolio of communications, power and niche technologies, capabilities and products that enable the upgrading of latent 3G networks to 4G and 4G-LTE networks and will facilitate the rapid rollout of the 5G and "next-Generation" ("nG") networks of the future. The Company focuses on special capabilities, including signal modulations, antennae, software, hardware and firmware technologies that enable increasingly efficient data transmission across the radio-frequency spectrum. The Company's product solutions are complemented by a broad array of services including technical support, systems design and integration, and sophisticated research and development programs. The Company competes globally on the basis of its innovative technology, broad product offerings, high-quality and cost-effective customer solutions, as well as the scale of its global customer base and distribution. In addition, the Company believes it is in a unique position to rapidly increase its near-term domestic sales as it is among the few U.S.-based providers of telecommunications equipment and services. Acquisition of ComSovereign Corp. The Company was incorporated under the laws of the State of Nevada on April 17, 2014. On November 27, 2019, the Company entered into an Agreement and Plan of Merger dated as of November 27, 2019 (the "Merger Agreement") with ComSovereign Corp., a Delaware corporation ("ComSovereign"), and DACS Merger Sub, Inc., a Delaware corporation and a wholly-owned subsidiary of the Company ("Merger Sub"). The Merger Agreement provided for the merger of Merger Sub with and into ComSovereign (hereafter referred to as the "ComSovereign Acquisition"). As a result of the ComSovereign Acquisition, Merger Sub ceased to exist, and ComSovereign became the surviving corporation and a direct wholly-owned subsidiary of the Company. Additionally, the former stockholders of ComSovereign (the "ComSovereign Stockholders") received a direct equity ownership and controlling equity interest in the Company. For each share of ComSovereign common stock, the stockholder received 1.8902 shares of the Company's common stock. The ComSovereign Acquisition was completed on November 27, 2019. On December 10, 2019, the Company changed its name from Drone Aviation Holding Corp. to COMSovereign Holding Corp. The ComSovereign Acquisition was accounted for as a reverse merger with ComSovereign acquiring the assets of the Company, and the net assets, including other intangible assets, of the Company prior to the ComSovereign Acquisition being recorded at fair value with the excess purchase price allocated to goodwill. As a result of the completion of the ComSovereign Acquisition, these consolidated financial statements include (1) the assets and liabilities of the Company and its consolidated subsidiaries, including ComSovereign and its subsidiaries, as of December 31, 2019, (2) the historical operations of ComSovereign from inception (January 10, 2019) to the date of consummation of the ComSovereign Acquisition, and (3) and the operations of the Company and its subsidiaries from the date of completion of the ComSovereign Acquisition (November 27, 2019) to December 31, 2019. Corporate History of ComSovereign ComSovereign was incorporated in the state of Delaware on January 10, 2019. From the date of incorporation until the date of its first acquisition, as described below, ComSovereign had no business operations. On January 12, 2019, two founding members of ComSovereign each acquired 6,000,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 20, 2019, the same two founding members of ComSovereign each acquired an additional 6,000,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 22, 2019, an additional 11 founding members of ComSovereign acquired an aggregate of 3,290,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 23, 2019, one of the additional 11 founding members acquired an additional 500,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 29, 2019, an additional founding member of ComSovereign acquired 100,000 shares of common stock at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 31, 2019, ComSovereign acquired the capital stock of VEO, Inc. ("VEO"). VEO is a research and development company innovating silicon photonic ("SiP") technologies for use in copper-to-fiber-to-copper switching, high-speed computing, high-speed ethernet, autonomous vehicle applications, mobile devices and 5G wireless equipment. In connection with the purchase of VEO, ComSovereign issued 1,500,000 unregistered shares of Series A Redeemable Convertible Preferred stock ("Preferred Series A") to Dr. Chen K. Sun, who is also a founding member of ComSovereign. On January 31, 2019, ComSovereign acquired the capital stock of InduraPower Inc. ("InduraPower"). InduraPower is a manufacturer of intelligent batteries and back-up power supplies for network systems and telecom nodes. It also provides power designs and batteries for aerospace, marine and automotive industries. In connection with the purchase of InduraPower, ComSovereign issued an aggregate of 800,000 unregistered Preferred Series A shares. Of those 800,000 shares, 688,800 Preferred Series A shares were issued to Sergei Begliarov, who is a founding member of ComSovereign and who became the Chief Executive Officer of InduraPower, and the balance was distributed to four other shareholders. On March 4, 2019, ComSovereign acquired the capital stock of Silver Bullet Technology, Inc. ("Silver Bullet"). Silver Bullet is an engineering firm that designs and develops next generation network systems and components, including large-scale network protocol development, software-defined radio-systems and wireless network designs. In connection with the purchase of Silver Bullet, ComSovereign issued 300,000 unregistered Preferred Series A shares to Dr. Dustin McIntire, who is a founding member of ComSovereign and who became the Company's Chief Technology Officer. On April 1, 2019, ComSovereign acquired the capital stock of DragonWave-X LLC ("DragonWave") and Lextrum, Inc. ("Lextrum"). DragonWave is a manufacturer of high-capacity microwave and millimeter point-to-point telecom backhaul radio units. Lextrum is a manufacturer of full-duplex wireless technologies and components, including multi-reconfigurable radio frequency antennae and software programs. This technology enables the doubling of a given spectrum band by allowing simultaneous transmission and receipt of radio signals on the same frequencies. In connection with the purchase of DragonWave and Lextrum, ComSovereign issued an aggregate of 13,237,149 shares of common stock to the shareholders of the parent company of DragonWave and Lextrum. Included in those shareholders were Daniel L. Hodges, the Chairman of the parent company, and John E. Howell, the Director and Chief Executive Officer of the parent company. In accordance with the subsections of ASC 805-50, Business Combinations, Transactions Between Entities Under Common Control Business Combinations On November 15, 2019, the 2,600,000 outstanding shares of Preferred Series A were exchanged for an aggregate of 2,600,000 shares of ComSovereign's common stock. Basis of Presentation The accompanying financial statements of the Company were prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The historical information is not necessarily indicative of the Company's future results of operations, financial position or cash flows. Principle of Consolidation The consolidated financial statements as of, and for the period from January 10, 2019 (inception) to December 31, 2019 ("fiscal 2019") include the accounts of the Company and its subsidiaries: Drone AFS Corp., Lighter Than Air Systems Corp., DragonWave, Lextrum, Silver Bullet, VEO and InduraPower. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES There have been no material changes in the Company's significant accounting policies as of and for the three months ended September 30, 2020, as compared to the significant accounting policies described in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2019. Accounting Standards Not Yet Adopted In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents Cash and cash equivalents are represented by operating accounts or money market accounts maintained with insured financial institutions, including all short-term, highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2019. Accounts Receivable and Credit Policies Trade accounts receivable consist of amounts due from the sale of the Company's products and services. Such accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within 30 to 45 days of receipt of the invoice. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts based on historical collection experience and a review of the current status of trade accounts receivable. As of December 31, 2019, the Company characterized $690,830 as uncollectible. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and trade accounts receivables. The Company places its cash with high-credit-quality financial institutions. At times, such cash may be in excess of the Federal Deposit Insurance Corporation ("FDIC") insurance coverage limit of $250,000 per depositor. As a result, there could be a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. The Company has not experienced any losses due to these excess deposits and believes the risk is not significant. With respect to trade receivables, the Company routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited. Related Parties The Company accounts for related party transactions in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 850, Related Party Disclosures Inventory Inventory is valued at the lower of cost and net realizable value ("NRV"). The cost of inventory is calculated on a standard cost basis, which approximates weighted average actual cost. NRV is determined as the market value for finished goods, replacement cost for raw materials and finished goods market value less cost to complete for work in progress inventory. The Company regularly reviews inventory quantities on hand and records an impairment for excess and obsolete inventory based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question. Indirect manufacturing costs and direct labor expenses are allocated systematically to the total production inventory. Investments An investment is considered impaired if the fair value of the investment is less than its cost. Generally, an impairment is considered other-than-temporary unless (1) the Company has the ability and intent to hold an investment for a reasonable period of time sufficient for an anticipated recovery of the fair value up to (or beyond) the cost of the investment; and (2) evidence indicating that the cost of the investment is recoverable within a reasonable period of time outweighs evidence to the contrary. If impairment is determined to be other that temporary, then an impairment loss is recognized equal to the difference between the investment's cost and fair value. Property and Equipment, net Property and equipment are stated at cost when acquired. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements 5 years Other 3-5 years Expenditures for maintenance and repairs are charged to expense as incurred, whereas expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense. Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with the requirements of ASC 820, Fair Value Measurement Level 1 Level 2 Level 3 The Company's financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of December 31, 2019 approximated their fair value due to their short-term nature. Debt Discounts The Company records debt discounts as a deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet with the respective debt discount amortized in interest expense on its Consolidated Statement of Operations. In connection with the issuance of certain notes payable and senior convertible debentures, the Company, or its subsidiaries, issued warrants to purchase shares of its common stock and has BCFs. See Note 10 – Debt Agreements Warrants As described above under Beneficial Conversion Features and Warrants Debt Issuance Costs The Company presents debt issuance costs as a direct deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet and amortizes these costs over the term of the related debt liability using the straight-line method, which approximates the effective interest method. Amortization is recorded in interest expense on the Consolidated Statement of Operations. Foreign Currency Translation The Company's operations and balances denominated in foreign currencies, including those of its foreign Canadian subsidiary, DragonWave, that are primarily a direct and integral component or extension of the Company's operations, are translated into U.S. dollars ("USD") using the following: monetary assets and liabilities are translated at the period end exchange rate; non-monetary assets are translated at the historical exchange rate; and revenue and expense items are translated at the average exchange rate and records the translation adjustments in accumulated other comprehensive income (loss) on the Consolidated Balance Sheet. Foreign currency transaction gains and losses are included in foreign currency transaction gain (loss) in the Consolidated Statement of Operations. Revenue Recognition In May 2014, the FASB issued Accounting Standards Update ("ASU") 2014-09, Revenue from Contracts with Customers (Topic 606) To further assist with adoption and implementation of ASU 2014-09, the FASB issued the following ASUs: ● ASU 2016-08 (Issued March 2016) — Principal versus Agent Consideration (Reporting Revenue Gross versus Net) ● ASU 2016-10 (Issued April 2016) — Identifying Performance Obligations and Licensing ● ASU 2016-12 (Issued May 2016) — Narrow-Scope Improvements and Practical Expedients ● ASU 2016-20 (Issued December 2016) — Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers The Company adopted these standards as of January 10, 2019 (date of incorporation). At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. The Company has determined that it has the following performance obligations related to its products and services: equipment, software license, extended warranty, training, installation and consulting service. Revenue from equipment, software license, training and installation are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Revenue from extended warranties is recognized over time using an input method that results in a straight-line basis recognition over the warranty period, as the contract usually provides the customer equal benefit throughout the warranty period. Revenue from consulting services is recognized over time using an input method of labor hours expensed, as it directly measures the efforts toward satisfying the performance obligation. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers a number of factors, including the degree of interrelation and interdependence between obligations and whether or not the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the "expected value" method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Consolidated Statement of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Consolidated Statement of Operations. The Company provides limited warranties for products sold to customers, typically for 13 months, covering product defects. Such limited warranties are not sold separately and do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications. Accordingly, these types of limited warranties are not considered to be separate performance obligations. In accordance with applicable guidance, the expected cost of the limited warranties is recorded as accrued warranty liability on the Consolidated Balance Sheet. Optional extended warranties are sold to customers and include additional support services. The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. The Company records contract liabilities when cash payments are received (or unconditional rights to receive cash) in advance of fulfilling its performance obligations. When the services have been performed or the goods delivered, revenue will be recognized, and contract liabilities will be reduced. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The majority of the Company's performance obligations in its contracts with customers relate to contracts with durations of less than one year. The transaction price allocated to unsatisfied performance obligations included in contracts with durations of more than 12 months is reflected in contract liabilities on the Consolidated Balance Sheet. Applying a practical expedient, the Company recognizes the incremental costs of obtaining contracts, which primarily consist of sales commissions, as expense when incurred if the amortization period of the assets that otherwise would have been recognized is one year or less. If the service period, inclusive of any anticipated renewal, is longer than a year, the incremental direct costs are capitalized and amortized over the period of benefit. As of December 31, 2019, there were no such capitalized costs. The Company also applies the practical expedient not to adjust the promised amount of consideration for the effects of a financing component if the Company expects, at contract inception, that the period between when the Company transfers a good or service to the customer and when the customer pays for the good or service will be one year or less. During fiscal 2019, there were no such financing components. Research and Development Research costs are expensed as incurred. Development costs are expensed as incurred unless they meet generally accepted accounting criteria for deferral and amortization. Development costs incurred prior to establishment of technological feasibility do not meet these criteria and are expensed as incurred. Share-Based Compensation Employees The Company accounts for share-based compensation in accordance with ASC 718, Compensation – Stock Compensation Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting Non-Employees Effective January 10, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Equity, Equity – Equity-Based Payments to Non-Employees Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity. Leases In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ● ASU 2018-10 (Issued July 2018) — Codification Improvements to Topic 842, Leases ● ASU 2018-11 (Issued July 2018) — Leases (Topic 842): Targeted Improvements ● ASU 2018-20 (Issued December 2018) — Leases (Topic 842): Narrow-Scope Improvements for Lessors ● ASU 2019-01 (Issued March 2019) — Leases (Topic 842): Codification Improvements ASU 2018-11 provided entities with an additional transition method to adopt the new lease standard. Under this new transition method, an entity initially applies the new lease standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if any. The new lease standard was effective for fiscal years beginning after December 15, 2018. The Company adopted these standards in the first quarter of 2019 utilizing the transition method allowed under ASU 2018-11. See Note 17 — Leases Income Taxes The Company accounts for income taxes utilizing ASC 740, Income Taxes. The Company also follows the guidance for accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2019. If the Company has to recognize any interest or penalties associated with its tax positions or returns, any interest or penalties will be recorded as income tax expense in the Consolidated Statement of Operations. Earnings or Loss per Share The Company accounts for earnings or loss per share pursuant to ASC 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: (Amounts in US$'s, except share data) January 10, 2019 (Inception) to December 31, Numerator: Net loss $ (27,545,255 ) Numerator for basic earnings per share - loss available to common shareholders $ (27,545,255 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 48,714,099 Dilutive effect of warrants and options — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 48,714,099 Basic loss per common share $ (0.57 ) Diluted loss per common share $ (0.57 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of shares are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period, regardless of whether the Company is in a period of net loss available to common shareholders. The following weighted-average potential common shares were excluded from the diluted loss per common share as their effect was anti-dilutive: stock options of 837,479, restricted stock units of 156,091 and warrants of 48,498. Reportable Segments U.S. GAAP establishes standards for reporting financial and descriptive information about a company's reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker is our Chief Executive Officer, who currently reviews the financial performance and the results of operations of our operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of our company. Accordingly, we currently consider ourselves to be in a single reporting segment for reporting purposes focused on the North American development, manufacturing and production of products and services for the telecom infrastructure market. As we are still in the early stages of developing our company, we have historically managed our subsidiaries within this single operating segment and do not assess the performance of our product lines or geographic regions or other measures of income or expense, such as product expense, operating income or net income. Each of our subsidiaries is operated under the same senior management of our company, and we view the operations of our subsidiaries as a whole for making business decisions. Employees of one subsidiary, particularly mechanical engineers, are often called upon to assist in the operations of another subsidiary. As the development of our company matures and we move toward full scale production with increased marketing efforts, we will continue to evaluate additional segment disclosure requirements. Recent Accounting Pronouncements Management believes there have not been any recently issued, but not effective, accounting standards which, if currently adopted, would have a material effect on the Company's financial statements.

Going Concern

Going Concern	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Going Concern
GOING CONCERN	3. GOING CONCERN U.S. GAAP requires management to assess a company's ability to continue as a going concern within one year from the financial statement issuance and to provide related note disclosures in certain circumstances. The accompanying unaudited consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the nine months ended September 30, 2020, the Company generated negative cash flows from operations of $4,462,867 and had an accumulated deficit of $52,467,306 and negative working capital of $18,978,529. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund growth initiatives. The Company intends to position itself so that it will be able to raise additional funds through the capital markets and secure lines of credit. The Company anticipates an approximate $20,000,000 offering of equity securities in the fourth quarter of 2020. The Company's fiscal operating results, accumulated deficit, and negative working capital, among other factors, raise substantial doubt about the Company's ability to continue as a going concern. Nevertheless, the Company believes the fundraising actions outlined above, and its future operating cash flows, will enable it to meet its liquidity requirements through September 2021. There can be no assurance that the Company will be successful in any capital-raising efforts that it may undertake, and the failure of the Company to raise additional capital could adversely affect its future operations and viability.	4. GOING CONCERN On August 27, 2014, the FASB issued ASU 2014-05, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern The accompanying consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For fiscal 2019, the Company generated negative cash flows from operations of $6,853,247 and had an accumulated deficit of $27,545,255 and negative working capital of $6,477,230. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund growth initiatives. The Company intends to position itself so that it will be able to raise additional funds through the capital markets and secure lines of credit. The Company is in discussion with its investment bankers regarding the sale of approximately $13,000,000 of equity in the third quarter of 2020. The Company's fiscal operating results, accumulated deficit and negative working capital, among other factors, raise substantial doubt about the Company's ability to continue as a going concern. However, the Company believes the fundraising actions outlined above, and its future operating cash flows, will enable it to meet its liquidity requirements through June 2021. There can be no assurance that the Company will be successful in any capital-raising efforts that it may undertake, and the failure of the Company to raise additional capital could adversely affect its future operations and viability.

Revenue

Revenue	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Revenue [Abstract]
REVENUE	4. REVENUE The following table is a summary of the Company's timing of revenue recognition for the three and nine months ended September 30, 2020 and for the three months ended September 30, 2019 and the period January 10, 2019 (Inception) to September 30, 2019: Three Months Ended Nine Months January 10, (Amounts in US$'s) 2020 2019 2020 2019 Timing of revenue recognition: Services and products transferred at a point in time $ 1,941,239 $ 1,824,924 $ 7,056,659 $ 2,289,249 Services and products transferred over time 77,124 748,507 457,001 1,287,093 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342 The Company disaggregates revenue by source and geographic destination to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Revenue by source consisted of the following for the three and nine months ended September 30, 2020 and for the three months ended September 30, 2019 and the period January 10, 2019 (Inception) to September 30, 2019: Three Months Ended Nine Months January 10, (Amounts in US$'s) 2020 2019 2020 2019 Revenue by products and services: Products $ 1,726,425 $ 1,824,924 $ 6,298,041 $ 2,289,249 Services 291,938 748,507 1,215,619 1,287,093 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342 Revenue by geographic destination consisted of the following for the three and nine months ended September 30, 2020 and for the three months ended September 30, 2019 and the period January 10, 2019 (Inception) to September 30, 2019: Three Months Ended Nine months January 10, 2019 (Amounts in US$'s) 2020 2019 2020 2019 Revenue by geography: North America $ 1,830,967 $ 2,466,473 $ 6,755,717 $ 2,669,728 International 187,396 106,958 757,943 906,614 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342 Contract Balances The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. Contract liabilities consist of cash payments received (or unconditional rights to receive cash) in advance of fulfilling performance obligations. As of September 30, 2020, the Company did not have a contract assets balance. The following table is a summary of the Company's opening and closing balances of contract liabilities related to contracts with customers. (Amounts in US$'s) Total Balance at December 31, 2019 $ 302,815 Increase 7,643 Balance at September 30, 2020 $ 310,458 The increase in contract liabilities during the nine months ended September 30, 2020 was primarily due to invoiced amounts that did not yet meet the revenue recognition criteria, partially offset by the revenue recognition criteria being met for previously deferred revenue. The amount of revenue recognized in the nine months ended September 30, 2020 that was included in the prior period contract liability balance was $156,937. This revenue consisted of services provided to customers who had been invoiced prior to the current year.	13. REVENUE The following table is a summary of the Company s timing of revenue recognition for fiscal 2019: (Amounts in US$'s) January 10, 2019 (Inception) to December 31, Timing of revenue recognition: Services and products transferred at a point in time $ 2,803,026 Services and products transferred over time 1,909,186 Total revenue $ 4,712,212 The Company disaggregates revenue by source and geographic destination, to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Revenue by source consisted of the following for fiscal 2019: (Amounts in US$'s) January 10, 2019 (Inception) to December 31, Revenue by products and services: Products $ 2,702,410 Services 2,009,802 Total revenue $ 4,712,212 Revenue by geographic destination consisted of the following for fiscal 2019: (Amounts in US$'s) January 10, 2019 (Inception) to December 31, Revenue by geography: North America $ 3,476,977 International 1,235,235 Total revenue $ 4,712,212 See Note 2 – Summary of Significant Accounting Policies

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Loss Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	5. EARNINGS (LOSS) PER SHARE The Company accounts for earnings or loss per share pursuant to ASC 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: Three Months Ended Nine months January 10, (Amounts in US$'s, except share data) 2020 2019 2020 2019 Numerator: Net Loss $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Numerator for basic earnings per share – loss available to common shareholders $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 132,649,621 43,953,888 132,466,532 39,103,271 Dilutive effect of warrants and options — — — — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 132,649,621 43,953,888 132,466,532 39,103,271 Basic loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Diluted loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of options, warrants, or convertible debt are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period, regardless of whether the Company is in a period of net loss available to common shareholders.

Cash and Cash Equivalents

Cash and Cash Equivalents	9 Months Ended
	Sep. 30, 2020
Cash and Cash Equivalents [Abstract]
CASH AND CASH EQUIVALENTS	6. CASH AND CASH EQUIVALENTS Cash and cash equivalents are represented by operating accounts or money market accounts maintained with insured financial institutions, including all short-term, highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of September 30, 2020 and December 31, 2019. Cash and cash equivalents consisted of the following as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) September 30, December 31, Cash and cash equivalents $ 505,053 $ 812,452 Total cash and cash equivalents in the Statement of Cash Flows $ 505,053 $ 812,452

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]
ACCOUNTS RECEIVABLE, NET	7. ACCOUNTS RECEIVABLE, NET Trade accounts receivable consist of amounts due from the sale of the Company's products. Such accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within 30 to 45 days of receipt of the invoice. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts based on historical collection experience and a review of the current status of trade accounts receivable. Accounts receivable consisted of the following as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) September 30, December 31, Account receivables $ 2,547,763 $ 2,859,489 Less: Allowance for doubtful accounts (1,654,356 ) (690,830 ) Total account receivables, net $ 893,407 $ 2,168,659 Bad debt expense totaled $647,643 for the three- and nine-months ended September 20, 2020. There was no bad debt expense for the period from inception through September 30, 2019. During 2020, LTAS entered into an accounts receivable purchase and security agreement. The Company utilizes this agreement to factor, with full recourse, certain accounts receivable of one specific customer of LTAS on an invoice-by-invoice basis at the LTAS's discretion. This agreement allows LTAS to obtain 85% of the value of each invoice factored in the form of cash in advance of payment to help finance operations. Payment on factored invoices are made directly to the counterparty, who in turn remits any funds remaining after it recovers the amount advanced to the LTAS and fees for the transaction. The transfers of financial assets do not qualify under ASC 860 as sale transactions and are accounted for as if they were secured borrowings. LTAS continues to report the transferred financial asset in its statement of financial position while recognizing any cash received as an obligation to return the cash to the transferee. LTAS's continuing involvement with all transferred financial assets relative to this agreement consists of (1) the full recourse provisions of the contract, (2) participation in additional future cashflows from the full payment of the invoice, and (3) the unconditional guarantee of ComSovereign. At September 30, 2020, the amount of accounts receivable that has been pledged as security interest under the factoring arrangement totaled $68,347 and the corresponding liability totaled $58,095.

Inventory

Inventory	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
INVENTORY	8. INVENTORY Inventory is valued at the lower of cost and net realizable value ("NRV"). The cost of inventory is calculated on a standard cost basis, which approximates weighted average actual cost. NRV is determined as the market value for finished goods, replacement cost for raw materials and finished goods market value less cost to complete for work in progress inventory. The Company regularly reviews inventory quantities on hand and records an impairment for excess and obsolete inventory based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question. Indirect manufacturing costs and direct labor expenses are allocated systematically to the total production inventory. Inventory consisted of the following as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) September 30, December 31, Raw materials $ 1,775,498 $ 1,041,256 Work in progress 873,050 1,566,147 Finished goods 3,796,555 3,060,518 Total inventory 6,445,103 5,667,921 Reserve (1,125,513 ) (996,525 ) Total inventory, net $ 5,319,590 $ 4,671,396	5. INVENTORY Inventory consisted of the following as of December 31, 2019: (Amounts in US$'s) December 31, Raw materials $ 1,041,256 Work in progress 1,566,147 Finished goods 3,060,518 Total production inventory 5,667,921 Inventory held for customer service/warranty 56,409 Total inventory 5,724,330 Reserve (1,052,934 ) Total inventory, net $ 4,671,396

Prepaid Expenses

Prepaid Expenses	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Prepaid Expense, Current [Abstract]
PREPAID EXPENSES	9. PREPAID EXPENSES Prepaid expenses consisted of the following as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) September 30, December 31, Prepaid products and services $ 420,077 $ 873,617 Prepaid rent and security deposit 169,310 43,112 $ 589,387 $ 916,729	6. PREPAID EXPENSES Prepaid expenses consisted of the following as of December 31, 2019: (Amounts in US$'s) December 31, Prepaid products and services $ 873,617 Prepaid rent and security deposit 43,112 $ 916,729

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	10. PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost when acquired. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements Shorter of remaining lease term or 5 years Other 3-5 years Expenditures for maintenance and repairs are charged to expense as incurred, whereas expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Property and equipment, net consisted of the following as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) September 30, December 31, Shop machinery and equipment $ 9,481,183 $ 8,100,667 Computers and electronics 579,875 558,561 Office furniture and fixtures 348,911 341,214 Leasehold improvements 274,313 222,332 10,684,282 9,222,774 Less - accumulated depreciation (8,451,193 ) (7,764,668 ) $ 2,233,089 $ 1,458,106 For the nine months ended September 30, 2020, the Company invested $96,852 in capital expenditures. The Company recognized $278,857 and $197,446 of depreciation expense for the three months ended September 30, 2020 and 2019, respectively, and $797,801 and $304,669 for the nine months ended September 30, 2020 and the period January 10, 2019 (Inception) to September 30, 2019, respectively.	7. PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following as of December 31, 2019: (Amounts in US$'s) December 31, Shop machinery and equipment $ 8,100,667 Computers and electronics 558,561 Office furniture and fixtures 341,214 Leasehold improvements 222,332 9,222,774 Less - accumulated depreciation (7,764,668 ) $ 1,458,106 For fiscal 2019, the Company invested $87,038 in capital expenditures. The Company recognized $623,884 of depreciation expense for fiscal 2019.

Leases

Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
LEASES	11. LEASES Operating Leases The Company determines, at contract inception, whether or not an arrangement contains a lease. The Company has operating leases for office, manufacturing and warehouse space, along with office equipment. Amounts recognized as of September 30, 2020 and December 31, 2019 for operating leases were as follows: (Amounts in US$'s) September 30, December 31, Operating lease ROU assets $ 2,891,113 $ 2,199,682 Operating lease liability $ 3,020,364 $ 2,212,548 During the nine months ended September 30, 2020, the Company recognized three months of rent abatement and also applied a portion of a security deposit balance towards two months of future rent for its executive office located at 5000 Quorum Drive, Dallas, TX 75254, resulting in a reduction of the right-of-use asset and lease liability by $151,565. Recognition of the security deposit balance towards two months of future rent also resulted in an increase of the right-of-use asset by $54,148. As part of the acquisition of the business of Sovereign Plastics transaction on March 6, 2020, the Company assumed a lease for 23,300 square feet of flexible office space with a remaining term of approximately 62 months that will expire on May 30, 2025. A right-of-use asset and lease liability for $1,048,058 was recorded on March 6, 2020. Monthly payments range from $17,600 to $20,903 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate based on other leases with similar terms. The lease agreement has no renewal option. On August 14, 2020, the Company amended its lease for 5,533 square feet of office space in Jacksonville, Florida, that originally expired on July 31, 2020, to extend the term for an additional 36-months through July 31, 2023. A right-of-use asset and lease liability for $161,328 was recorded on the commencement date of August 1, 2020. Monthly payments range from $4,786 to $5,078 over the extended lease term. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The lease agreement has no renewal option. On September 17, 2020, the Company entered into a 63-month lease of office equipment. The lease commenced on September 29, 2020 and will expire on December 29, 2025. A right-of-use asset and lease liability for $23,898 was recorded on the commencement date of September 29, 2020. Monthly payments are $529 during the life of the lease, excluding a lease incentive of $1,750 payable at lease commencement. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. The renewal periods were not included in the analysis of the right-to-use asset and lease liability as the Company does not consider them to be reasonably certain of being exercised, as comparable equipment could generally be identified for comparable lease rates, without the Company incurring significant costs. Other information related to the Company's operating leases are as follows: (Amounts in US$'s) For the nine Operating lease ROU Asset – December 31, 2019 $ 2,199,682 Increase 1,287,432 Decrease (151,565 ) Amortization (444,436 ) Operating lease ROU Asset – September 30, 2020 $ 2,891,113 Operating lease liability – December 31, 2019 $ 2,212,548 Increase 1,233,284 Decrease (151,565 ) Amortization (273,903 ) Operating lease liability – September 30, 2020 $ 3,020,364 Operating lease liability – short term $ 659,789 Operating lease liability – long term 2,360,575 Operating lease liability – total $ 3,020,364 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company's operating leases as of September 30, 2020 and December 31, 2019, respectively: (Amounts in US$'s) September 30, December 31, Weighted average remaining lease term 4.44 years 4.56 years Weighted average discount rate 5.99 % 6.50 % The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Condensed Consolidated Balance Sheet as of September 30, 2020: (Amounts in US$'s) Operating Remainder of 2020 $ 188,633 2021 805,765 2022 699,255 2023 713,647 2024 641,648 Thereafter 377,459 Total minimum lease payments 3,426,407 Less: effect of discounting (406,043 ) Present value of future minimum lease payments 3,020,364 Less: current obligations under leases (659,789 ) Long-term lease obligations $ 2,360,575 Finance Leases As part of the acquisition of the business of Sovereign Plastics transaction on March 6, 2020, the Company assumed a finance lease for certain equipment with a remaining term of approximately 20 months. The finance lease includes a bargain purchase option of $1 for the equipment at the end of the term on October 1, 2021. A right-of-use asset and lease liability for $18,009 was recorded on March 6, 2020. Monthly payments are $964.76 during the life of the lease, excluding the bargain purchase option. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. On June 11, 2020, the Company entered into a 24-month finance lease for certain equipment. The finance lease includes a bargain purchase option of $1 for the equipment at the end of the term on June 11, 2022. A right-of-use asset and lease liability for $35,562 was recorded on June 11, 2020. Monthly payments are $1,481.69 during the life of the lease, excluding the bargain purchase option. The lease included an implicit rate of return. On July 19, 2020, the Company entered into a 12-month finance lease for certain equipment, with a commencement date of August 6, 2020. The finance lease transfers ownership of the equipment to the Company at the end of the term on August 6, 2021. A right-of-use asset and lease liability for $28,405 was recorded on August 6, 2020. Monthly payments range from $2,473 to $2,498.66 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used an incremental borrowing rate. Other information related to the Company's finance leases are as follows: (Amounts in US$'s) For the nine Finance lease ROU Asset – December 31, 2019 $ — Increase 81,976 Amortization (8,400 ) Finance lease ROU Asset – September 30, 2020 $ 73,576 Finance lease liability – December 31, 2019 $ — Increase 81,976 Interest accretion 1,063 Payment (13,697 ) Finance lease liability – September 30, 2020 $ 69,342 Finance lease liability – short term $ 55,046 Finance lease liability – long term 14,296 Finance lease liability – total $ 69,342 The following table presents the weighted-average remaining lease term and weighted average discount rates related to the Company's finance leases as of September 30, 2020 and December 31, 2019, respectively: (Amounts in US$'s) September 30, December 31, Weighted average remaining lease term 1.32 years — Weighted average discount rate 4.18 % — %	17. LEASES As of December 31, 2019, the Company had six operating leases for office and manufacturing space and no financial leases. The impact of ASU 2016-02 on the Company’s Consolidated Balance Sheet beginning January 10, 2019 was from the recognition of ROU assets and lease liabilities for operating leases. Amounts recognized as of January 10, 2019 and December 31, 2019 for operating leases were as follows: (Amounts in US$’s) January 10, ROU assets $ 116,876 Lease liability $ 116,876 (Amounts in US$’s) December 31, ROU assets $ 2,199,682 Lease liability $ 2,212,548 The Company elected the practical expedient under ASU 2018-11, which allows the Company to apply the transition provision for Topic 842 at the Company’s adoption date. Therefore, the Company recognized and measured leases existing at January 10, 2019 (inception date). In addition, the Company elected the optional practical expedient permitted under the transition guidance which allows the Company to carry forward the historical accounting treatment for existing leases upon adoption. No impact was recorded to the Consolidated Statement of Operations or beginning retained earnings resulting from the adoption of Topic 842. Beginning January 10, 2019, operating ROU assets and operating lease liabilities are recognized based on the present value of lease payments, including annual rent increases, over the lease term at commencement date. Operating leases in effect prior to January 10, 2019 were recognized at the present value of the remaining payments on the remaining lease term as of January 10, 2019. As none of the Company’s leases included an implicit rate of return, the Company used its incremental secured borrowing rate based on lease term information available as of the adoption date or lease commencement date in determining the present value of lease payments. On January 10, 2019, the Company had one operating lease for office space. The Company is leasing 5,533 square feet of office space with monthly payments of $6,316 and an incremental borrowing rate of 5.90%. As of December 31, 2019, the Company had seven months remaining on the lease with a lease liability of $44,588. During fiscal 2019, the Company entered into the following leases which the Company identified as operating leases: On March 1, 2019, the Company entered into a 37-month lease for 2,390 square feet of office space. On December 31, 2019, the remaining liability under this agreement was $54,852, payable in amounts ranging from $2,091 to $2,188 per month through March 2022. The lease did not include an implicit rate of return, so the Company used an incremental borrowing rate of 5.5%. On June 1, 2018, InduraPower entered into a one-year lease on its executive office located at 1668 S. Research Loop in Tucson, Arizona. InduraPower leases 7,432 square feet of a business park. On February 1, 2019, the date InduraPower was acquired, there were five months remaining on the original lease. On June 7, 2019, InduraPower entered into a two-year lease renewal. On December 31, 2019, the remaining liability under this lease was $89,482 payable in amounts ranging from $5,351 to $5,717 per month until June 2021. The lease did not include an implicit rate of return; therefore, the Company used the average interest rate of InduraPower’s debt financings, which is 8.46%. The lease does not have a renewal option. On June 1, 2019, VEO entered into a five-year lease on its executive office located at 10509 Vista Sorrento Parkway in San Diego, California. VEO leases 3,031 square feet of a business park. On December 31, 2019, the remaining liability under this agreement was $341,200 payable in amounts from $6,800 to $7,654 per month until May 2024. The lease did not include an implicit rate of return and VEO did not have any outstanding debt financing. Therefore, the Company used the average rate of the first two outstanding leases mentioned above, which is 5.70%. The lease has a renewal option of two additional periods of five years each. On June 12, 2019, DragonWave entered into a two-year lease on office space located at 362 Terry Fox Drive, Ottawa Canada. DragonWave leases 13,541 square feet of a business park with monthly payments of $10,708, in Canadian dollars. On December 31, 2019, the remaining liability under this lease was $173,792. The lease is effective as of July 1, 2019 through June 2021. DragonWave used a 15% interest rate and there is no renewal option. On December 13, 2019, the Company entered into a 63-month lease on its executive office located at 5000 Quorum Drive, Dallas, TX 75254. The Company is leasing 15,289 square feet of a business park. The lease began on April 1, 2020 and will expire on July 31, 2025. A right-of-use asset and lease liability for $1,540,142 was recorded as of December 13, 2019. Monthly payments will range from $27,074 to $29,622 during the life of the lease. The lease did not include an implicit rate of return; therefore, the Company used the average rate of the first two outstanding leases mentioned above, which is 5.70%. The lease has a renewal option of two additional periods of five years each. The renewal periods were not included in the analysis of the right-to-use asset and lease liability as the Company does not consider them to be reasonably certain of being exercised, as comparable locations could generally be identified for comparable lease rates, without the Company incurring significant costs. Other information related to the Company’s operating leases are as follows: (Amounts in US$’s) December 31, 2019 ROU Asset – January 10, 2019 $ 116,876 Increase 2,300,580 Amortization (217,774 ) ROU Asset – December 31, 2019 $ 2,199,682 Lease liability – January 10, 2019 $ 116,876 Increase 2,300,580 Amortization (204,908 ) Lease liability – December 31, 2019 $ 2,212,548 Lease liability – short term $ 467,979 Lease liability – long term 1,744,569 Lease liability – total $ 2,212,548 As of December 31, 2019, the Company’s operating leases had a weighted-average remaining lease term of 4.56 years and a weighted average discount rate of 6.50%. The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of December 31, 2019: (Amounts in US$’s) Operating Leases Amounts due within twelve months of December 31, 2020 $ 557,200 2021 521,067 2022 431,146 2023 434,736 2024 389,917 Thereafter 177,735 Total minimum lease payments 2,511,801 Less: effect of discounting (299,253 ) Present value of future minimum lease payments 2,212,548 Less: current obligations under leases (467,979 ) Long-term lease obligations $ 1,744,569

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2020
Warrants [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	12. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal market (or most advantageous market in the absence of a principal market) for the asset or liability in an orderly transaction between market participants as of the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs in measuring fair value and has established a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows: ● Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and ● Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company's financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of September 30, 2020 approximated their fair value due to their short-term nature.

Business Acquisitions

Business Acquisitions	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Business Combinations [Abstract]
BUSINESS ACQUISITIONS	13. BUSINESS ACQUISITIONS VEO, Inc. On January 31, 2019, ComSovereign entered a stock-for-stock exchange with the stockholder of VEO. At the effective date of the acquisition, all of the outstanding capital stock of VEO that was issued and outstanding at such time was exchanged for 1,500,000 unregistered Preferred Series A shares of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of VEO. The shares of Preferred Series A issued to acquire VEO were valued at $8.81 per share (non-marketable basis). VEO Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 1,500,000 Per share value $ 8.81 Purchase price $ 13,215,000 The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total intangible assets and goodwill 13,196,270 Total Consideration $ 13,215,000 InduraPower, Inc. On January 31, 2019, ComSovereign entered a stock-for-stock exchange with the stockholders of InduraPower. At the effective date of the acquisition, all of the outstanding capital stock of InduraPower that was issued and outstanding at such time was exchanged for 800,000 unregistered shares of Preferred Series A of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of InduraPower. The shares of Preferred Series A issued to acquire InduraPower were valued at $8.81 per share (non-marketable basis). InduraPower Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 800,000 Per share value $ 8.81 Purchase price $ 7,048,000 The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill 6,908,463 Total intangible assets and goodwill 7,908,463 Total Consideration $ 7,048,000 Silver Bullet Technology, Inc. On March 4, 2019, ComSovereign entered a stock-for-stock exchange with the stockholder of Silver Bullet. At the effective date of the acquisition, all of the outstanding capital stock of Silver Bullet that was issued and outstanding at such time was exchanged for 300,000 unregistered shares of Preferred Series A of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of Silver Bullet. The shares of Preferred Series A issued to acquire Silver Bullet were valued at $8.81 per share (non-marketable basis). Silver Bullet Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 300,000 Per share value $ 8.81 Purchase price $ 2,643,000 The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the fair values as of March 4, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill 1,519,555 Total intangible assets and goodwill 2,329,555 Total Consideration $ 2,643,000 DragonWave-X LLC and Lextrum, Inc. On April 1, 2019, ComSovereign entered into a stock-for-stock exchange with the owner of DragonWave and Lextrum. At the effective date of the acquisition, all of the equity interests of DragonWave and Lextrum were exchanged for an aggregate of 13,237,149 shares of ComSovereign's restricted common stock. Purchase consideration has been evaluated based on the business enterprise valuation of DragonWave and Lextrum. The shares of common stock issued to acquire DragonWave and Lextrum were valued at $4.40 per share (non-marketable basis). DragonWave and Lextrum Purchase Price (Amounts in US$'s, except share data) Consideration Number of common stock shares paid 13,237,149 Per share value $ 4.40 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064 DragonWave The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill 14,100,800 Total intangible assets and goodwill 45,140,800 Total Consideration $ 42,081,392 Lextrum The allocation of the total purchase price to the acquired tangible and intangible assets and liabilities assumed by ComSovereign based on the fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill 4,827,570 Total intangible assets 16,257,570 Total Consideration $ 16,162,064 Historical Drone Aviation Holding Corp On November 27, 2019, the Company completed the ComSovereign Acquisition in a stock for stock transaction that was treated as a reverse merger for accounting purposes under U.S. GAAP with ComSovereign as the accounting acquiror and the Company as the accounting acquiree. The allocation of the total purchase price to the Company's acquired tangible and intangible assets and assumed liabilities based on the fair values as of November 27, 2019 was as follows: (Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill 18,106,237 Total intangible assets and goodwill 25,637,019 Total Consideration $ 28,257,491 Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. Acquisition On March 6, 2020, Sovereign Plastics completed the acquisition of the net assets of Fast Plastic Parts, LLC and 100% of the shares of common stock of Spring Creek Manufacturing, Inc. The consideration paid was the purchase price of $829,347, representing cash paid on the closing date of $253,773 and short-term debt incurred to the sellers of $575,574. Based in Colorado Springs, Colorado, the acquired business occupies a 23,300-square-foot manufacturing facility that houses a full-production machine shop, a comprehensive line of state-of-the-art plastic injection molding machinery, as well as light-assembly fulfilment and packaging lines serving customers 24x7. To finance the cash paid on the closing date and a portion of the short-term debt incurred, the Company entered into a new promissory note with an unaffiliated lender in the principal amount of $500,000 for proceeds of $446,000 that matures on December 5, 2020 and issued 50,000 shares of common stock. See Note 15 for further discussion of the promissory note. The Company expensed acquisition-related costs of $25,714 in the nine months ended September 30, 2020, which is included in general and administrative expenses on the Company's Condensed Consolidated Statement of Operations. The Company has accounted for the purchase using the acquisition method of accounting for business combinations under ASC 805. Accordingly, the purchase price has been allocated to the underlying assets and liabilities in proportion to their respective fair values. The following table summarizes the acquired assets and assumed liabilities and the preliminary acquisition accounting for the fair value of the assets and liabilities recognized in the Condensed Consolidated Balance Sheet at September 30, 2020: (Amounts in US$'s) Fair Value Inventory $ 168,106 Prepaid expenses 66,575 Property & equipment 1,365,319 Operating lease right-of-use-assets 1,048,058 Finance lease right-of-use assets 18,009 Intangible assets: Customer relationships 500,226 Total assets 3,166,293 Current portion of long-term debt 1,270,879 Operating lease liabilities, current 166,919 Finance lease liabilities, current 6,578 Operating lease liabilities, net of current portion 881,139 Finance lease liabilities, net of current portion 11,431 Total purchase consideration $ 829,347 This purchase price allocation is preliminary and is pending the finalization of the third-party valuation analysis and working capital, as the Company has not yet completed the detailed valuation analyses as of the filing date of this Form 10-Q. Virtual Network Communications, Inc. On July 6, 2020, the Company completed its acquisition (the "VNC Acquisition") of Virtual Network Communications Inc., a Virginia corporation ("VNC"), pursuant to an Agreement and Plan of Merger and Reorganization dated as of May 21, 2020 (the "Merger Agreement"), by and among the Company and its wholly-owned subsidiaries, CHC Merger Sub 7, Inc. and VNC Acquisition LLC, VNC and Mohan Tammisetti, solely in his capacity as the representative of the security holders of VNC. VNC is an edge centric wireless telecommunications technology developer and equipment manufacturer of both 4G LTE Advanced and 5G capable radio equipment. VNC designs, develops, manufactures, markets, and supports a line of network products for wireless network operators, mobile virtual network operators, cable TV system operators, and government and business enterprises that enable new sources of revenue, and reduce capital and operating expenses. VNC is reinventing how wireless networks service mission-critical communications for Public Safety, Homeland Security, Department of Defense and commercial Private Network users. We envision the future of virtualized micro networks blanketing the globe without expensive terrestrial based radio towers and building installation. VNC's patented technology virtualizes entire LTE Advanced and 5G core and radio solutions. Our products eliminate much of the costly backbone equipment of telecom networks. VNC also has developed rapidly deployable, tactical systems that can be combined with the tethered aerostats and drones, including from COMSovereign's Drone Aviation subsidiary, enabling operating in nearly any location in the world. In connection with the VNC acquisition, the total preliminary purchase price consideration amounted to $19,728,987, representing (i) cash paid on the closing date of $2,892,727, (ii) 11,738,210 shares of the Company's common stock with a fair value of $12,677,267 or $1.08 per share, of which an aggregate of 4,000,000 shares is being held in an escrow fund for purposes of satisfying any post-closing indemnification claims of the former VNC security holders under the Merger Agreement, (iii) options to purchase an aggregate 2,525,506 shares of the Company's common stock with a fair value of $2,261,275, (iv) warrants to purchase an aggregate 1,736,284 shares of the Company's common stock with a fair value of $1,646,471, and (v) settlement of a note receivable and related interest receivable pre-existing relationship in the amount of $251,247. The Company has accounted for the purchase using the acquisition method of accounting for business combinations under ASC 805. Accordingly, the purchase price has been allocated to the underlying assets and liabilities in proportion to their respective fair values. The following table summarizes the acquired assets and assumed liabilities and the preliminary acquisition accounting for the fair value of the assets and liabilities recognized in the Condensed Consolidated Balance Sheet at September 30, 2020: (Amounts in US$'s) Fair Value Inventory $ 157,727 Prepaid expenses 15,000 Intangible assets: Goodwill 19,151,331 Technology 23,992 Licenses 410,000 Total assets 19,758,050 Accounts payable and other accrued liabilities 5,000 Interest payable 35 Note payable 24,028 Total purchase consideration $ 19,728,987 This purchase price allocation is preliminary and is pending the finalization of the third-party valuation analysis and working capital, as the Company has not yet completed the detailed valuation analyses as of the filing date of this Form 10-Q.	3. BUSINESS ACQUISITIONS The Company's acquisitions are accounted for such that the assets acquired and liabilities assumed are recognized at their acquisition date fair values, with any excess of the consideration transferred over the estimated fair values of the identifiable net assets acquired recorded as goodwill. For fiscal 2019, the Company recorded the following acquisitions. VEO, Inc. On January 31, 2019, ComSovereign entered a stock-for-stock exchange with the stockholder of VEO. At the effective date of the acquisition, all of the outstanding capital stock of VEO that was issued and outstanding at such time was exchanged for 1,500,000 unregistered Preferred Series A shares of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of VEO. The shares of Preferred Series A issued to acquire VEO were valued at $8.81 per share (non-marketable basis). VEO Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 1,500,000 Per share value $ 8.81 Purchase price $ 13,215,000 The allocation of the total preliminary estimated purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the estimated fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total intangible assets and goodwill 13,196,270 Total Consideration $ 13,215,000 InduraPower, Inc. On January 31, 2019, ComSovereign entered a stock-for-stock exchange with the stockholders of InduraPower. At the effective date of the acquisition, all of the outstanding capital stock of InduraPower that was issued and outstanding at such time was exchanged for 800,000 unregistered shares of Preferred Series A of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of InduraPower. The shares of Preferred Series A issued to acquire InduraPower were valued at $8.81 per share (non-marketable basis). InduraPower Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 800,000 Per share value $ 8.81 Purchase price $ 7,048,000 The allocation of the total preliminary estimated purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the estimated fair values as of January 31, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill estimate 6,908,463 Total intangible assets and goodwill 7,908,463 Total Consideration $ 7,048,000 Silver Bullet Technology, Inc. On March 4, 2019, ComSovereign entered a stock-for-stock exchange with the stockholder of Silver Bullet. At the effective date of the acquisition, all of the outstanding capital stock of Silver Bullet that was issued and outstanding at such time was exchanged for 300,000 unregistered shares of Preferred Series A of ComSovereign. Purchase consideration has been evaluated based on the business enterprise valuation of Silver Bullet. The shares of Preferred Series A issued to acquire Silver Bullet were valued at $8.81 per share (non-marketable basis). Silver Bullet Purchase Price (Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 300,000 Per share value $ 8.81 Purchase price $ 2,643,000 The allocation of the total preliminary estimated purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the estimated fair values as of March 4, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill estimate 1,519,555 Total intangible assets and goodwill 2,329,555 Total Consideration $ 2,643,000 DragonWave-X LLC and Lextrum, Inc. On April 1, 2019, ComSovereign entered into a stock-for-stock exchange with the owner of DragonWave and Lextrum. At the effective date of the acquisition, all of the equity interests of DragonWave and Lextrum were exchanged for an aggregate of 13,237,149 shares of ComSovereign's restricted common stock. Purchase consideration has been evaluated based on the business enterprise valuation of DragonWave and Lextrum. The shares of common stock issued to acquire DragonWave and Lextrum were valued at $4.40 per share (non-marketable basis). DragonWave and Lextrum Purchase Price (Amounts in US$'s, except share data) Consideration Number of common stock paid 13,237,149 Per share value $ 4.40 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064 DragonWave The allocation of the total preliminary estimated purchase price to the tangible and intangible assets acquired and liabilities assumed by ComSovereign based on the estimated fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill estimate 14,100,800 Total intangible assets and goodwill 45,140,800 Total Consideration $ 42,081,392 Lextrum The allocation of the total preliminary estimated purchase price to the acquired tangible and intangible assets and liabilities assumed by ComSovereign based on the estimated fair values as of April 1, 2019 was as follows: (Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill estimate 4,827,570 Total intangible assets 16,257,570 Total Consideration $ 16,162,064 Historical Drone Aviation Holding Corp The allocation of the total preliminary estimated purchase price to Drone Aviation Holding Corp's acquired tangible and intangible assets and assumed liabilities based on the estimated fair values as of November 27, 2019 was as follows: (Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill estimate 18,106,237 Total intangible assets and goodwill 25,637,019 Total Consideration $ 28,257,491

Long-Lived Assets and Goodwill

Long-Lived Assets and Goodwill	9 Months Ended
	Sep. 30, 2020
Long Lived Assets and Goodwill [Abstract]
LONG-LIVED ASSETS AND GOODWILL	14. LONG-LIVED ASSETS AND GOODWILL The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other The following table sets forth the changes in the carrying amount of goodwill for the nine months ended September 30, 2020: (Amounts in US$'s) Total Balance at December 31, 2019 $ 56,386,796 Balance at September 30, 2020 $ 75,538,127 The following table sets forth the gross carrying amounts and accumulated amortization of the Company's intangible assets as of September 30, 2020 and December 31, 2019: (Amounts in US$'s) Gross Accumulated Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Licenses — — — Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets at December 31, 2019 $ 58,220,782 $ (6,943,300 ) $ 51,277,482 Trade names $ 5,643,204 $ (1,093,884 ) $ 4,549,320 Licenses 410,000 — 410,000 Technology 32,823,992 (8,408,374 ) 24,415,618 Customer relationships 15,611,018 (4,379,965 ) 11,231,053 Intellectual property 3,729,537 (517,991 ) 3,211,546 Noncompete 937,249 (390,520 ) 546,729 Total definite-lived intangible assets at September 30, 2020 $ 59,155,000 $ (14,790,734 ) $ 44,364,266 Amortization expense of intangible assets was $2,621,315 and $2,243,135 for the three months ended September 30, 2020 and 2019, respectively, and $7,847,434 and $4,614,131 for the nine months ended September 30, 2020 and the period January 10, 2019 (Inception) to September 30, 2019, respectively. As of September 30, 2020, assuming no additional amortizable intangible assets, the expected amortization expense for the unamortized acquired intangible assets for the next five years and thereafter was as follows: (Amounts in US$'s) Estimated Remainder of 2020 $ 2,637,033 2021 10,508,774 2022 10,079,202 2023 10,079,202 2024 8,024,308 2025 2,621,877 2026 378,187 2027 35,683

Debt Agreements

Debt Agreements	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
DEBT AGREEMENTS	15. DEBT AGREEMENTS Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470 -30 Debt with Conversion and Other Options -the-money -in -Scholes Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense. Debt Discounts The Company records debt discounts as a deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet with the respective debt discount amortized in interest expense on its Consolidated Statement of Operations. In connection with the issuance of certain notes payable and senior convertible debentures, the Company, or its subsidiaries, issued warrants to purchase shares of its common stock and has BCFs. The warrants are exercisable at various exercise prices per share. The Company evaluated the terms of these warrants at issuance and concluded that they should be treated as equity. The fair value of the warrants was determined by using the Black -Scholes Debt Issuance Costs The Company presents debt issuance costs as a direct deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet and amortizes these costs over the term of the related debt liability using the straight -line Long -term (Amounts in US$’s) Maturity Date September 30, 2020 December 31, 2019 Amount Interest Amount Interest Secured Notes Payable Secured note payable* February 28, 2020 $ 788,709 12.5 % $ 788,709 8.5 % Secured note payable* March 1, 2022 186,709 9.0 % 224,288 9.0 % Secured note payable* September 1, 2021 18,980 7.9 % 21,571 7.9 % Secured note payable November 26, 2021 2,000,000 9.0 % 2,000,000 9.0 % Secured note payable December 26, 2020 211,667 78.99 % — — Secured note payable* September 15, 2020 855,120 36.0 % — — Secured note payable* October 15, 2020 2,007,971 5.0 % — — Total secured notes payable 6,069,156 3,034,568 Notes Payable Equipment financing loan September 15, 2020 — — 3,828 8.8 % Note payable July 9, 2019 — — 200,000 18.0 % Note payable September 1, 2019 — — 200,000 18.0 % Note payable* September 30, 2020 500,000 10.0 % 500,000 10.0 % Note payable* September 30, 2020 175,000 10.0 % 175,000 10.0 % Note payable* August 31, 2020 3,500,000 12.0 % 5,000,000 10.0 % Note payable July 9, 2019 — — 200,000 18.0 % Notes payable* December 6, 2019 66,700 18.0 % 450,100 18.0 % Note payable November 30, 2020 500,000 0.0 % — — Notes payable* June 30, 2020 379,588 0.0 % — — Notes payable* June 30, 2020 165,986 0.0 % — — Note payable* February 16, 2023 83,309 3.0 % — — Equipment financing loan* November 9, 2023 61,287 8.5 % — — Equipment financing loan* December 19, 2023 89,912 6.7 % — — Equipment financing loan* January 17, 2024 41,390 6.7 % — — Note payable* September 30, 2020 290,000 0.0 % — — Note Payable* October 13, 2020 through November 30, 2020 1,200,000 15.0 – 18.0 % — — PPP loans April 30, 2022 through May 26, 2022 455,184 1.0 % — — PPP loan May 14, 2022 24,028 1.0 % — — PPP loan August 11, 2025 103,659 1.0 % — — Total notes payable 7,636,043 6,728,928 Senior Debentures Senior debenture* December 31, 2019 84,000 15.0 % 100,000 15.0 % Total senior debentures 84,000 100,000 Convertible Notes Payable Convertible note payable* January 29, 2021 374,137 24.0 % — — Convertible note payable November 20, 2020 1,700,000 5.0 % — — Total convertible notes payable 2,074,137 — — Senior Convertible Debentures Senior convertible debenture December 31, 2019 — — 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 10.0 % 250,000 10.0 % Senior convertible debenture November 30, 2020 1,000,000 9.0 % — — Total senior convertible debentures 1,250,000 275,000 Total long-term debt 17,113,336 10,138,496 Less unamortized discounts and debt issuance costs (3,990,019 ) (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 13,123,317 5,389,492 Less current portion of (13,123,317 ) (5,389,492 ) Debt classified as long-term debt $ — $ — ____________ * Note is in default. Refer to further discussion below. Secured Notes Payable In August 2016, InduraPower entered into a promissory note not to exceed the principal amount of $550,000 bearing interest at 8.5% per annum with a maturity date of August In August 2016, InduraPower entered into a promissory note in the principal amount of $450,000 that bears interest at 9.0% per annum and matures on March -only -financial In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 with an interest rate of 7.9% per annum and a maturity date of September -financial In November 2019, DragonWave entered into a secured loan agreement with an individual lender pursuant to which DragonWave received a $2,000,000 loan that bears interest at the rate of 9.0% per annum and matures on November -annually On February In connection with the acquisition of the business by Sovereign Plastics on March -financial On March Notes Payable InduraPower has a financing loan for certain of its equipment that bears interest at 8.775% per annum and was due on September In September 2017, ComSovereign entered into a promissory note in the principal amount of $137,500 that bore interest at a rate of 12% per annum and was due on October In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller on a promissory note in the principal amount of $500,000 bearing interest at 12.0% per annum with a maturity date of October In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of a promissory note in the principal amount of $175,000 that bore interest at the rate of 15% per annum and was due on November In October 2017, DragonWave entered into a 90 -day -assessable On June On November On March In connection with the acquisition of the business by Sovereign Plastics on March • • • • • • Between April 30 and May -payroll On May Between July -Q In connection with the VNC acquisition on July On August Senior Debentures In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December -annually Convertible Notes Payable On April, -in-kind -in-kind -demand On July -in-kind -in-kind -demand -demand -Q On August Senior Convertible Debentures In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $25,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December -annually On September -annually On July -listing Certain agreements governing the secured notes payable, notes payable and senior convertible debentures contain customary covenants, such as debt service coverage ratios, limitations on liens, dispositions, mergers, entry into other lines of business, investments and the incurrence of additional indebtedness. All debt agreements are subject to customary events of default. If an event of default occurs with respect to the debt agreements and is continuing, the lenders may accelerate the applicable amounts due. The Company is in default on several debt agreements, and has accrued the proper penalties or disclosed any additional contingencies that resulted from the default. Other than for reasons of noncompliance with debt covenants as noted above, all long -term Future maturities contractually required by the Company under long -term (Amounts in US$’s) Remainder of 2020 $ 14,065,711 2021 2,344,018 2022 543,028 2023 55,944 2024 1,035 Thereafter 103,600 Total $ 17,113,336 See Note 23 — Subsequent Events	10. DEBT AGREEMENTS Long-term debt consis December 31, 2019 (Amounts in US$'s) Maturity Date Amount Interest Secured Notes Payable Secured note payable February 28, 2020 $ 788,709 8.5 % Secured note payable March 1, 2022 224,288 9.0 % Secured note payable September 1, 2021 21,571 7.9 % Secured note payable November 26, 2021 2,000,000 9.0 % Total secured notes payable 3,034,568 Notes Payable Equipment financing loan September 15, 2020 3,828 8.8 % Note payable July 9, 2019 200,000 18.0 % Note payable September 1, 2019 200,000 18.0 % Note payable September 30, 2020 500,000 10.0 % Note payable September 30, 2020 175,000 10.0 % Note payable March 30, 2020 5,000,000 10.0 % Note payable July 9, 2019 200,000 18.0 % Notes payable December 6, 2019 450,100 18.0 % Total notes payable 6,728,928 Senior Convertible Debentures Senior convertible debenture December 31, 2019 100,000 15.0 % Senior convertible debenture December 31, 2019 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 10.0 % Total senior convertible debentures 375,000 Total long-term debt 10,138,496 Less unamortized discounts and debt issuance costs (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 5,389,492 Less current portion of long-term debt (5,389,492 ) Debt classified as long-term debt $ — Secured Notes Payable In August 2016, InduraPower entered into a promissory note not to exceed the principal amount of $550,000 bearing interest at 8.5% per annum with a maturity date of August 31, 2018. InduraPower could draw funds under the note through February 28, 2017. Interest on this note was payable monthly and the full principal balance was due at maturity. On September 11, 2019, the note was amended with both parties agreeing that the outstanding balance of $813,709 would be due on February 28, 2020. As of December 31, 2019, an aggregate principal amount of $788,709 was outstanding under this note. This promissory note is currently past due. This promissory note is secured by substantially all of the assets of InduraPower. In August 2016, InduraPower entered into a promissory note in the principal amount of $450,000 that bears interest at 9.0% per annum and matures on March 1, 2022. Accrued interest only payments were due monthly beginning October 1, 2016 through March 1, 2017. Monthly payments of $9,341 for interest and principal are due on this note for the following 60 consecutive months. As of December 31, 2019, an aggregate principal amount of $224,288 was outstanding under this note. This promissory note is secured by all assets, certain real estate and cash accounts of InduraPower and is guaranteed by certain officers of InduraPower. This promissory note is subjected to clauses, whereby InduraPower is required to meet certain financial and non-financial terms. InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The outstanding balance is presented as a current liability as of December 31, 2019. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors. In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 with an interest rate of 7.785% per annum and a maturity date of September 1, 2021. Beginning April 1, 2017, equal monthly payments of $1,011 for interest and principal are due on the note for 60 consecutive months. As of December 31, 2019, an aggregate principal amount of $21,571 was outstanding under this note. This promissory note is secured by business equipment, certain real estate and cash accounts of InduraPower and is guaranteed by certain officers of InduraPower. This promissory note is subjected to clauses, whereby InduraPower is required to meet certain financial and non-financial terms. InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The outstanding balance is presented as a current liability as of December 31, 2019. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors. In November 2019, DragonWave entered into a secured loan agreement with an individual lender pursuant to which DragonWave received a $2,000,000 loan that bears interest at the rate of 9% per annum and matures on November 26, 2021. Accrued interest is calculated on a compound basis and is payable semi-annually in May and November of each year. Principal is due in full at maturity but can be prepaid in full or in part without penalty. The loan is secured by all of the assets of DragonWave and is guaranteed by ComSovereign. As of December 31, 2019, an aggregate principal amount of $2,000,000 was outstanding under this note. In connection with this loan, DragonWave incurred $20,000 of debt discounts and $4,700,000 of debt issuance costs. The debt issuance costs were the result of the issuance of 1,050,000 shares of common stock of the Company and a cash payment of $80,000. During fiscal 2019, $196,667 of these costs were amortized and recognized in interest expense in the Consolidated Statement of Operations. As of December 31, 2019, there were $19,167 of debt discounts and $4,504,167 of debt issuance costs remaining. Notes Payable InduraPower has a financing loan for certain of its equipment that bears interest at 8.775% per annum and is due on September 15, 2020. Principal and interest payments of $1,872 are due quarterly. As of December 31, 2019, the loan had an outstanding balance of $3,828. In September 2017, InduraPower entered into a promissory note in the principal amount of $137,500 that bore interest at a rate of 12% per annum and was due on October 17, 2017. The note was repaid during fiscal 2019. On June 10, 2019, InduraPower entered into a new promissory note with the same lender for $200,000 with an original issue discount of $6,000 and a maturity date of July 9, 2019. The full $200,000 balance was due at maturity. Since this note was not repaid and is currently past due, interest is being accrued at a rate of 18% per annum. Additionally, on August 14, 2019, InduraPower borrowed from the same lender an additional $200,000 promissory note that matured on September 1, 2019. As this note is currently past due, interest is being accrued at a rate of 18% per annum. As of December 31, 2019, an aggregate principal amount of $400,000 was outstanding under these notes. In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller on a promissory note in the principal amount of $500,000 bearing interest at 12.0% per annum with a maturity date of October 17, 2017. On October 1, 2019, the maturity date was extended until September 30, 2020 and the interest rate was reduced to 10% per annum. All unpaid accrued interest from October 2017 through September 30, 2019 was converted into 150,000 shares of common stock of ComSovereign. Accrued interest and the full principal balance are due at maturity. As of December 31, 2019, an aggregate principal amount of $500,000 was outstanding under this note. On April 30, 2020, the Company also issued 14,496 shares of common stock in lieu of an aggregate cash interest payment payable by ComSovereign through December 31, 2019 on this outstanding note payable. In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of a promissory note in the principal amount of $175,000 that bore interest at the rate of 15% per annum and was due on November 30, 2017. The interest rate increased to 18% per annum when the note became past due. On October 1, 2019, ComSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 10,000 shares of common stock of ComSovereign, valued at $44,000. Accrued interest and principal are due and payable at maturity. As of December 31, 2019, an aggregate principal amount of $175,000 was outstanding under this note. In October 2017, DragonWave entered into a 90-day promissory note in the principal amount of $4,400,000 and received proceeds of $4,000,000. In January 2018, the promissory note was amended to accrue interest at the rate of 8% per annum and to extend the maturity date another 90 days. In August 2018, the maturity date was extended to December 31, 2018 with new payment terms. In September 2018, the maturity date was extended to February 28, 2019 with new payment terms. In October 2018, DragonWave amended the promissory note to clarify the payment of interest. On September 3, 2019, the promissory note was increased to $5,000,000 as all unpaid accrued interest was added to the principal balance. Additionally, the maturity date was extended to March 30, 2020 and the interest rate was changed to 10% per annum. Under this new amendment, principal and interest payments are due and payable monthly. As of December 31, 2019, an aggregate principal amount of $5,000,000 was outstanding under this note. On April 21, 2020, the maturity date of this note was extended to August 31, 2020, and the interest rate was increased to 12% per annum. On June 10, 2019, ComSovereign entered into a promissory note in the principal amount of $200,000 with an original issue discount of $6,000 and a maturity date of July 9, 2019. The full $200,000 balance was due at maturity. Since this note was not repaid and is currently past due, interest is being accrued at a rate of 18% per annum. As of December 31, 2019, an aggregate principal amount of $200,000 was outstanding under this note. In September 2019, DragonWave entered into a $5,250,000 promissory note that was not fully funded and was guaranteed by ComSovereign. DragonWave received $3,485,000 in proceeds. As incentive to enter into the promissory note, the noteholder was issued 500,000 shares of ComSovereign's common stock for the total purchase price of $4.40 per share, or $2,200,000, of which only $5,000 was paid in cash. The noteholder was later granted detachable warrants to purchase an aggregate of 2,442,500 shares of ComSovereign's common stock at a price of $0.01 per share. As of December 31, 2019, DragonWave had repaid the principal amount in full along with all accrued interest, and the warrants had been converted into 2,442,500 shares of ComSovereign's common stock at an exercise price of $0.01 per share or noncash proceeds $24,425. On November 7, 2019, ComSovereign entered into several promissory notes in the aggregate principal amount of $450,100 that bore an effective interest rate at 133% per annum due to a single payment incentive, which matured on December 6, 2019. An aggregate principal amount of $200,100 was owed to three related parties out of the $450,100 promissory notes. Accrued interest and principal were due and payable at maturity. These notes are currently past due, and the Company is using an interest rate of 18% per annum to accrue interest on these notes. As of December 31, 2019, an aggregate principal amount of $450,100 was outstanding under these notes. Senior Convertible Debentures In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. As of December 31, 2019, an aggregate principal amount of $100,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum. On April 30, 2020, these debentures were modified to remove the conversion feature and only have settlement through cash. In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $25,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. As of December 31, 2019, an aggregate principal amount of $25,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum. On April 30, 2020, these debentures were modified to remove the conversion feature and only have settlement through cash. In July and August 2019, ComSovereign sold $1,000,000 principal amount of 9% Senior Convertible Debentures that bore interest at the rate of 9% per annum and matured on December 31, 2021. ComSovereign received $850,000 in cash. Interest was payable in arrears in June and December of each year in cash or, at ComSovereign's option, in shares of common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. The noteholders were also granted detachable warrants to purchase an aggregate of 100,000 shares of ComSovereign's common stock at a price of $5.00 per share. ComSovereign allocated the note proceeds based on relative fair value and recorded the warrants as a discount to the debt in the amount of $63,880. ComSovereign also recorded a $150,000 debt discount and $786,549 for the BCF associated with the debentures. Prior to conversion, the warrants were cancelled and 132,500 warrants were issued for $1.50 per share. On November 15, 2019, ComSovereign converted the outstanding warrants into 132,500 shares of ComSovereign's common stock and the full principal amount of such debentures and accrued interest into 1,100,000 shares of ComSovereign's common stock. On September 24, 2019, ComSovereign sold $250,000 aggregate principal amount of 10% Senior Convertible Debentures that bear interest at a rate of 10% per annum and mature on December 31, 2021. Interest is paid semi-annually in arrears in June and December of each year in cash or, at ComSovereign's option, in shares of common stock at the conversion price that was equal to the lesser of (1) $2.50 or (2) a future effective price per share of any common stock sold by ComSovereign. Upon an event of default, the interest rate shall automatically increase to 15% per annum. As of December 31, 2019, an aggregate principal amount of $250,000 was outstanding under these debentures. In connection with these debentures, ComSovereign recognized a BCF of $69,000 and a debt discount of $181,000 associated with the issuance of warrants, both of which are recorded as debt discounts. During fiscal 2019, $25,000 of these costs were amortized and recognized in interest expense in the Consolidated Statement of Operations. As of December 31, 2019, there were $225,000 of debt discounts remaining. On April 30, 2020, these debentures were amended to provide for the conversion of the debentures into shares of the Company's common stock instead of ComSovereign's common stock. Additionally, the conversion price was changed from $2.50 per share to $0.756 per share. As a result, all the outstanding warrants were exercised at $0.01 per share into 283,530 shares of the Company's common stock. The Company also issued 6,700 shares of common stock on April 30, 2020 in lieu of an aggregate cash interest payment payable by ComSovereign through December 31, 2019 on these outstanding convertible debentures. The agreements governing the secured notes payable, notes payable and senior convertible debentures contain customary covenants, such as debt service coverage ratios, limitations on liens, dispositions, mergers, entry into other lines of business, investments and the incurrence of additional indebtedness. As of December 31, 2019, the various subsidiaries were in compliance with all debt covenants under the applicable agreements except as noted above. All debt agreements are subject to customary events of default. If an event of default occurs with respect to the debt agreements and is continuing, the lenders may accelerate the applicable amounts due. Future maturities contractually required by the Company under long-term debt obligations are as follows for the years ending December 31: (Amounts in US$'s) Total 2020 $ 7,888,496 2021 2,250,000 2022 — 2023 — 2024 — Thereafter — Total $ 10,138,496 See Note 20 – Subsequent Events

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	16. RELATED PARTY TRANSACTIONS The Company accounts for related party transactions in accordance with ASC 850, Related Party Disclosures Accrued Liabilities — Related Party As of September 30, 2020 and December 31, 2019, the accrued liabilities — related party balance was $366,601 and $461,254, respectively, which represented amounts owed to various contractors, officers and employees of the Company as described below. In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 that bears interest at 7.785% per annum and matures on September 1, 2021. At the same time, InduraPower also entered into a promissory note in the principal amount of $450,000 with the same lender that bears interest at 9.0% per annum and matures on March 1, 2022. A requirement of the promissory notes is to maintain a balance of at least $155,159 at J.P. Morgan while the promissory notes are outstanding. Sergei Begliarov, Chief Executive Officer of InduraPower, provided cash of $153,761 to comply with the requirements of the promissory notes. The amount was recorded in accrued liabilities — related party and $153,761 was outstanding as of September 30, 2020 and December 31, 2019. During 2019 and the nine months ended September 30, 2020, Sergei Begliarov paid $71,199 and $9,401, respectively, of expenses on behalf of InduraPower. Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at the time, paid $6,588 of rent and on behalf of InduraPower during 2019 and an additional $6,065 of expense during the nine months ended September 30, 2020. Additionally, during 2019, TM Technologies, Inc. (“TM”), described below, paid $29,300 of expense on behalf of InduraPower and an additional $9,150 of expense for InduraPower and ComSovereign. These amounts were recorded in accrued liabilities — related party and had balances outstanding aggregating to $130,554 and $107,087 as of September 30, 2020 and December 31, 2019, respectively. Chen-Kuo Sun, Chief Executive Officer of VEO paid $4,566 of expenses on behalf of VEO. This amount was recorded in accrued liabilities — related party and was outstanding as of September 30, 2020. On November 10, 2017, the Company and Global Security Innovative Strategies, LLC (“GSIS”), a company in which David Aguilar, a member of the Company’s Board of Directors, is a principal, entered in an agreement (the “GSIS Agreement”) pursuant to which GSIS agreed to provide business development support and general consulting services for sales opportunities with U.S. government agencies and other identified prospects and consulting support services for the Company. The GSIS Agreement had an initial term of nine months beginning on November 1, 2017. On September 26, 2018, the parties amended the GSIS Agreement to extend the period of service through September 2019 with monthly automatic renewals thereafter. The Company also agreed to issue an option to purchase 100,000 shares of the Company’s common stock at a strike price of $1.00, or $100,000. This option immediately vested and terminates on September 26, 2022. Pursuant to the GSIS Agreement, GSIS is paid a fee of $10,000 per month. In addition, GSIS is paid for the expenses incurred in connection with the performance of its duties under the GSIS Agreement. Either party may terminate or renew the GSIS Agreement at any time, for any reason or no reason, upon at least 30 days’ notice to the other party. GSIS was owed $23,036 and this amount was outstanding in accrued liabilities — related party as of December 31, 2019. During 2018 and 2019, Daniel L. Hodges paid $29,120 of rent on behalf of Lextrum. This amount was recorded in accrued liabilities — related party and was outstanding as of September 30, 2020 and December 31, 2019. During 2020, Daniel L. Hodges paid $2,100 of expenses on behalf of ComSovereign. This amount was recorded in accrued liabilities — related party and was outstanding as of September 30, 2020. On March 21, 2019, concurrent with the resignation of Kevin Hess, the Company’s former Chief Technology Officer, the Company and Cognitive Carbon Corporation (“CCC”), entered into an agreement pursuant to which CCC agreed to provide Chief Technology Officer services, sales and marketing services and outsourced software and platform development services which are to be provided personally by Kevin Hess or third-party development firms of his choosing for outsourced development. CCC will receive $19,750 per month for one year for the Chief Technology Officer services and potential bonuses and an amount up to $120,000 for outsourced software and platform development. Felicia Hess, the Company’s Chief Quality Officer, who is married to Kevin Hess, is the President and a director of CCC. Amounts outstanding and payable to CCC in accrued liabilities — related party totaled $46,500 and $148,250 as of September 30, 2020 and December 31, 2019, respectively. Notes Payable — Related Party Mr. Hodges is also the founder, Chairman and Chief Executive Officer of TM Technologies, Inc. (“TM”). Mr. Hodges also controls TM by virtue of his ownership and control of a majority of the outstanding equity securities of TM. In addition, Mr. Kevin Sherlock, the Company’s General Counsel, is also a director of TM. During 2019, TM also performed engineering services on behalf of DragonWave. As of and from inception through October 2019, TM advanced amounts to the Company totaling $1,292,953 for general expenses and to simulate and test emplacement of the modulation technology within one of DragonWave’s Harmony line radios. As of October 31, 2019, this amount was formalized into a note with a stated interest payment of $54,000. Interest and principal was due at initial maturity, August 31, 2020. No payment was made as of maturity and a default penalty was accrued in other liabilities totaling $67,348 in accordance with the agreement. Effective September 30, 2020, this note was amended to extend the maturity date to December 31, 2020. As of September 30, 2020 and December 31, 2019, $1,292,953 plus accrued interest and penalty was outstanding under this loan. Subsequent to September 30, 2020, the Company and TM entered into a debt exchange agreement that exchanged all outstanding amounts owed for common shares. See Note 23 — Subsequent Events On August 5, 2019, Mr. Hodges and his wife loaned DragonWave $200,000 at an interest rate of 5.0% per annum with an original maturity date of December 31, 2019. This note was amended to extend the maturity date to December 31, 2020. Interest was payable monthly while the full principal balance was due at maturity. As of September 30, 2020 and December 31, 2019, $200,000 plus accrued interest was outstanding under the loan. On July 1, 2020, Mr. Brent Davies, who is on the Company’s Board of Directors and Audit Committee, loaned the Company $50,000 at an interest rate of 4.80% per annum with an original maturity date of August 31, 2020. This note was amended to extend the maturity date to November 30, 2020. Interest and the full principal balance are due at maturity. As of September 30, 2020, $50,000 plus accrued interest was outstanding under the loan. On July 2, 2020, the Company sold $1,900,000 aggregate principal amount of 9% Convertible Debentures to Mr. Dustin McIntire, the Company’s Chief Technology Officer, that bore interest at a rate of 9% per annum and matured on September 30, 2020. Mr. McIntire was also granted warrants to purchase an aggregate of 190,000 shares of the Company’s common stock at a price of $1.00 per share. The Company recorded the warrants as a discount to the debt in the amount of $59,806. The Company also recorded $249,806 for the BCF associated with the debentures. On August 19, 2020, Mr. McIntire converted the full principal amount of such debentures and accrued interest into 1,921,082 shares of the Company’s common stock.	11. RELATED PARTY TRANSACTIONS Receivable – Related Party As of December 31, 2019, the receivables - related party balance was $1,595, which represented amounts owed by Dr. Dustin McIntire, the Company's Chief Technology Officer, for personal charges he incurred using his company credit card. Accrued Liabilities – Related Party As of December 31, 2019, the accrued liabilities – related party balance was $461,254, which represented amounts owed to various contractors, officers and employees of the Company as described below. In August 2016, InduraPower entered into a promissory note in the principal amount of $50,000 that bears interest at 7.785% per annum and matures on September 1, 2021. At the same time, InduraPower also entered into a promissory note in the principal amount of $450,000 with the same lender that bears interest at 9.0% per annum and matures on March 1, 2022. A requirement of the promissory notes is to maintain a balance of at least $155,159 at J.P. Morgan while the promissory notes are outstanding. Sergei Begliarov, Chief Executive Officer of InduraPower, provided cash of $153,761 to comply with the requirements of the promissory notes. The $153,761 was recorded in accrued liabilities – related party as of December 31, 2019. During 2019, Sergei Begliarov paid $71,199 worth of expense of behalf of InduraPower, and Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at the time, paid $6,588 of rent on behalf of InduraPower. Additionally, during 2019, TM Technologies, Inc. ("TM"), described below, paid $29,300 worth of expense of behalf of InduraPower. These amounts were recorded in accrued liabilities – related party as of December 31, 2019. During 2018 and 2019, Daniel L. Hodges paid $29,120 of rent on behalf of Lextrum. This amount was recorded in accrued liabilities – related party as of December 31, 2019. On November 10, 2017, the Company and Global Security Innovative Strategies, LLC ("GSIS"), a company in which David Aguilar, a member of the Company's Board of Directors, is a principal, entered in an agreement (the "GSIS Agreement") pursuant to which GSIS agreed to provide business development support and general consulting services for sales opportunities with U.S. government agencies and other identified prospects and consulting support services for the Company. The GSIS Agreement had an initial term of six months beginning on November 1, 2017. On September 26, 2018, the parties amended the GSIS Agreement to extend the period of service through September 2019 with monthly automatic renewals thereafter. The Company also agreed to issue an option to purchase 100,000 shares of the Company's common stock at a strike price of $1.00, or $100,000. This option immediately vested and terminates on September 26, 2022. Pursuant to the GSIS Agreement, GSIS is paid a fee of $10,000 per month. In addition, GSIS is paid for the expenses incurred in connection with the performance of its duties under the GSIS Agreement. Either party may terminate or renew the GSIS Agreement at any time, for any reason or no reason, upon at least 30 days' notice to the other party. GSIS was owed $23,036 for normal monthly retainers and expenses incurred as of December 31, 2019. This amount was recorded in accrued liabilities – related party as of December 31, 2019. On March 21, 2019, concurrent with the resignation of Kevin Hess, the Company's former Chief Technology Officer, the Company and Cognitive Carbon Corporation ("CCC"), entered into an agreement pursuant to which CCC agreed to provide Chief Technology Officer services, sales and marketing services and outsourced software and platform development services which are to be provided personally by Kevin Hess or third-party development firms of his choosing for outsourced development. CCC will receive $19,750 per month for one year for the Chief Technology Officer services and potential bonuses and an amount up to $120,000 for outsourced software and platform development. Felicia Hess, the Company's Chief Quality Officer, who is married to Kevin Hess, is the President and a director of CCC. CCC was owed $148,250 for normal monthly fees and the 2019 bonus as of December 31, 2019. This amount was recorded in accrued liabilities – related party as of December 31, 2019. Notes Payable – Related Party On August 5, 2019, Mr. Hodges and his wife, loaned DragonWave $200,000 at an interest rate of 5.0% per annum and a maturity date of December 31, 2019. Interest was payable monthly while the full principal balance was due at maturity. As of December 31, 2019, $200,000 plus accrued interest was outstanding under the loan, and the loan was past due. Mr. Hodges is also the founder, Chairman and Chief Executive Officer of TM Technologies, Inc. ("TM"). Mr. Hodges also controls TM by virtue of his ownership and control of a majority of the outstanding equity securities of TM. In October 2017, TM loaned $250,000 to DragonWave. On October 31, 2019, this loan was increased to $1,292,953 at an interest rate of 5% per annum with a maturity date of August 31, 2020. This loan was partially used to simulate and test emplacement of the modulation technology within one of DragonWave's Harmony line radios. Interest and principal are due at maturity. As of December 31, 2019, $1,292,953 plus accrued interest was outstanding under this loan. Stock Awards In January 2019, Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at such time, and John E. Howell, President of ComSovereign at such time, each acquired 12,000,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On January 22, 2019, three members of the Board of Directors of ComSovereign and an executive officer of ComSovereign acquired an aggregate of 2,150,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. Additionally, four executive officers of InduraPower, Lextrum and VEO acquired an aggregate of 500,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. On November 19, 2019, ComSovereign's Board of Directors granted an aggregate of 24,000 restricted stock awards ("RSAs") to three executives of DragonWave and Silver Bullet at a grant date fair value of $4.40 per share of common stock for a total value of $105,600. The total value was recognized during fiscal 2019 in share-based compensation expense. On December 2, 2019, the Company's Board of Directors granted an aggregate of 1,900,000 RSAs to eight officers and directors at a grant date fair value of $0.82 per share of common stock for a total value of $1,558,000. The vesting period for these RSAs is as follows: 850,000 vest on the one-year anniversary of the grant date; 850,000 vest on the two-year anniversary of the original grant date; and 200,000 vest on the three-year anniversary of the original grant date. During fiscal 2019, $54,667 was recognized in share-based compensation expense after the ComSovereign Acquisition. See Note 14 – Share-Based Compensation See Note 20 – Subsequent Events

Shareholders' Equity

Shareholders' Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Equity [Abstract]
SHAREHOLDERS' EQUITY	17. SHAREHOLDERS’ EQUITY For the nine months ended September 30, 2020 As of September 30, 2020, the Company had 100,000,000 shares of preferred stock authorized for issuance, none of which were issued and outstanding and 300,000,000 shares of common stock authorized for issuance and 143,817,614 shares of common stock issued and outstanding. Consulting Agreements and Settlements with Vendors On January 31, 2020, the Company entered into an agreement with a consultant to amend an existing consulting agreement between the consultant and the Company to allow the consultant to elect to take from 50% to 100% of its compensation in the form of common stock of the Company. Common stock to be issued to the consultant will be paid on a quarterly basis. On March 12, 2020, the Company issued 165,095 shares of its common stock in satisfaction of $106,238 that was owed by Lextrum to the consultant for services previously rendered. The fair value on the issue date of the 165,095 shares was $193,160. The Company booked the difference between the fair value of the shares issued and the amount owed by Lextrum to the consultant as general and administrative expense in the Company’s Condensed Consolidated Financial Statements. On August 8, 2020, 35,536 shares with a fair value of $81,935 were issued in conjunction with services performed in the first and second quarters of 2020. An additional 5,908 shares with a fair value of $15,222 are recorded at September 30, 2020 as unissued shares, as discussed below, for services rendered for the third quarter of 2020. On June 12, 2020, the Company entered into an agreement with a consultant that requires payment of $5,000 to be paid in stock as well as 4,000 warrants per month. Six months of warrants were issued at the inception of the contract with no performance conditions. 15,765 shares are recorded at September 30, 2020 as unissued shares, as discussed below, for services rendered for the third quarter of 2020. This consulting agreement was terminated in October of 2020. On May 15, 2020, the Company entered into an agreement with a consultant that requires the payment of 55,000 shares of the Company’s common stock at the inception of the contract with no performance condition. These shares were issued on August 26, 2020 and had a fair value of $49,500. On August 8, 2002, the Company settled outstanding accounts payable to a vendor by issuing 81,839 shares of common stock with a fair value of $102,424. Subscription Agreement On September 28, 2020, the Company entered into a stock subscription agreement to sell 100,000 shares of common stock for a total of $240,000. These shares were issued on October 9, 2020 and are recorded as shares payable as of September 30, 2020. Unissued Shares As of September 30, 2020, the Company had agreements in place for which shares of common stock were subscribed or shares were called for to settle debt or compensate vendors, although shares had not been administratively issued. These agreements have met the equity classification requirements and a corresponding increase to additional paid in capital has been recorded. Upon their issuance, the par value of these shares will be reclassified into common stock and the shares entered as outstanding. If these shares had been issued on of September 30, 2020, no change in EPS would have been noted. Unissued shares as of September 30, 2020 totaled approximately 1,665,000 shares and were issued subsequent to that date. For the period January 10, 2019 (Inception) through September 30, 2019 As of September 30, 2019, ComSovereign had 5,000,000 Preferred Series A shares authorized for issuance, 2,600,000 of which were issued and outstanding and 300,000,000 shares of common stock authorized for issuance, 41,207,149 of which were outstanding. All the Preferred Series A shares issued were for the acquisitions of VEO, InduraPower and Silver Bullet during fiscal 2019. On November 15, 2019, each Preferred Series A share was converted into one common share of ComSovereign. Dividends The Company did not pay dividends to holders of its common stock during the nine months ended September 30, 2020. The determination to pay dividends on common stock will be at the discretion of the Board of Directors and will depend on applicable laws and the Company’s financial condition, results of operations, cash requirements, prospects and such other factors as the Board of Directors may deem relevant. In addition, current or future loan agreements may restrict the Company’s ability to pay dividends. The Company does not anticipate declaring or paying any cash dividends on common stock in the foreseeable future.	12. SHAREHOLDERS' EQUITY ComSovereign had 5,000,000 Preferred Series A shares authorized for issuance and as of March 4, 2019 had 2,600,000 Preferred Series A shares issued and outstanding. All the Preferred Series A shares issued were for the acquisitions of VEO, InduraPower and Silver Bullet during fiscal 2019. On November 15, 2019, each Preferred Series A share was converted into one common share of ComSovereign. After the conversion, the Preferred Series A shares ceased to exist and were no longer authorized for issuance. As of December 31, 2019, the Company had 100,000,000 shares of preferred stock authorized for issuance, none of which were issued and outstanding. As of December 31, 2019, the Company had 300,000,000 shares of common stock authorized for issuance and 128,326,243 shares of common stock issued and outstanding. As of December 31, 2019, the Company had outstanding warrants to purchase an aggregate of 503,523 shares of common stock. Of those 503,523 warrants, 283,523 had an exercise price of $0.01 per share; 70,000 had an exercise price of $5.00 per share; 100,000 had an exercise price of $1.00 per share; and the remaining 50,000 had an exercise price of $0.50 per share. On September 4, 2019, the Company entered into a Redemption Agreement with Robert Guerra, a former director of the Company, pursuant to which 100,000 shares of common stock were redeemed for $0.50 per share, or an aggregate of $50,000. These redeemed shares were recorded as treasury stock on the Consolidated Balance Sheet as of December 31, 2019. Dividends The Company did not pay dividends to holders of its common stock during fiscal 2019. The determination to pay dividends on common stock will be at the discretion of the Board of Directors and will depend on applicable laws and the Company's financial condition, results of operations, cash requirements, prospects and such other factors as the Board of Directors may deem relevant. In addition, current or future loan agreements may restrict the Company's ability to pay dividends. The Company does not anticipate declaring or paying any cash dividends on common stock in the foreseeable future.

Share-Based Compensation

Share-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	18. SHARE-BASED COMPENSATION The Company accounts for share-based compensation in accordance with ASC 718, Compensation — Stock Compensation Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders’ equity. For employee awards, the Company elected to utilize the simplified method of estimating the expected life of options as allowed by SAB 107. The Company believes this to be a better estimate of the expected life given the lack of historical information. For nonemployee awards, the Company will utilize the stated term of the award. Forfeitures will be accounted for as they occur for both employee and nonemployee awards. Upon exercise or conversion of any share-based payment transaction, the company will issue shares, generally as new issuances. Stock Options On March 20, 2019, the Company granted options outside of any equity plan to two employees and one non-employee for the purchase of an aggregate of 180,000 shares of the Company’s common stock. All the options have an exercise price of $1.06 per share and expire on March 20, 2023. The fair value of the 180,000 options on the date of grant was estimated at $123,130. During the nine-months ended September, 30, 2020, and in conjunction with the acquisition of VNC, the Company issued immediately vested options to non-employees outside of any equity plan to four individuals for the purchase of an aggregate 2,525,506 shares of the Company’s common stock. These options have an exercise price ranging from $0.499 — $0.2882 per share and expire July 6, 2025. The fair value of these options on the grant date was estimated to be $2,261,275. On July 6, 2020, the Company issued replacement options for outstanding VNC options in conjunction with the acquisition of VNC and separately to two employees as stock-based compensation under the Company’s Non-Qual 2020 Long-Term Incentive Plan for the purchase of an aggregate of 2,725,506 shares of the common stock, 100,000 of which were forfeited. These options expire on July 6, 2025 and have an exercise price of $1.08 per share and the requisite service period of half of these options is six months, with the remainder at 12 months from the date of issuance. The fair value of these options on the grant date was estimated to be $59,000. Of the employee options, 100,000 options with a weighted average grant date fair value of $0.295 were forfeited during the three and nine months ended September 30, 2019 and 100,000 remained outstanding as of September 30, 2020. All options issued during the nine months ended September 30, 2020 have been valued utilizing the Black-Scholes pricing model using the assumptions listed below. The weighted average grant date fair value of all options issued during the nine months ended September 30, 2020 was $0.85 per share and during the period January 10, 2019 (inception) through September 30, 2019 was $0.68 per share. The following table summarizes the assumptions used to estimate the fair value of stock options granted during the nine months ended September 30, 2020: 2020 Expected dividend yield 0 % Expected volatility 38.17 % Risk-free interest rate 0.205 – 0.310 % Expected life of options 3.25 – 5.00 years The following tables represents stock option activity for the nine months ended September 30, 2020 and the period January 10, 2019 (Inception) to September 30, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760 Exercisable – December 31, 2019 8,695,000 0.63 1.34 2,264,760 Granted 2,725,506 0.26 Exercised — — Cancelled or Expired (1,100,000 ) 0.67 Outstanding – September 30, 2020 10,320,506 $ 0.53 2.26 $ 19,338,950 Exercisable – September 30, 2020 10,220,506 $ 0.53 2.24 $ 19,206,950 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 13,990,000 $ 0.61 3.15 $ — Exercisable – January 10, 2019 13,610,000 0.59 2.42 — Granted 180,000 1.06 Exercised — — Cancelled or Expired (50,000 ) 0.90 Outstanding – September 30, 2019 14,120,000 $ 0.61 1.68 $ 3,796,960 Exercisable – September 30, 2019 13,745,000 $ 0.60 1.67 $ 3,796,960 The Company recognized $4,916 of share-based compensation expense related to options for the nine months ended September 30, 2020. Compensation expense related to stock options is recorded in share-based compensation expense in the Consolidated Statement of Operations. For the nine months ended September 30, 2020, the Company has $24,584 of unrecognized compensation expense related to options. For the period January 10, 2019 (Inception) to September 30, 2019, there was no unrecognized compensation expense related to stock options. Restricted Stock Awards On March 25, 2019, ComSovereign Corp.’s Board of Directors granted an aggregate of 80,000 restricted stock awards (“RSAs”) to a non-employee for consulting services, of which 60,000 RSAs immediately vested and 20,000 RSAs vested upon the change in control of ComSovereign in connection with the ComSovereign Acquisition. The grant date fair value of these RSAs was $4.40 per share of common stock for a total value of $352,000. ComSovereign recognized the full $352,000 of stock compensation expense for the RSAs during the period January 10, 2019 (inception) to September 30, 2019. On December 2, 2019, the Company issued 1,900,000 RSAs to employees and those classified as employees for share-based award purposes. These shares were not administratively issued as of September 30, 2020 and were not included in any dilutive calculation. These awards have requisite service periods ranging from 2 — 3 years and had an award date fair value of $1,558,000. These RSAs were administratively issued in October 2020. There were no RSAs that were either forfeited or vested in the nine months ended September 30, 2020. For the nine months ended September 30, 2020, the Company recognized $526,241 of compensation expense related to RSAs and had unrecognized compensation cost for RSAs totalling $977,190 as of September 30, 2020. For the period January 10, 2019 (Inception) through September 30, 2019, the Company recognized $62,500 compensation expense related to RSAs. See Note 1 — Description of Business and Basis of Presentation 2020 Long-Term Incentive Plan On April 22, 2020, the Company’s Board of Directors adopted the 2020 Long-Term Incentive Plan (the “2020 Plan”) which was approved by the stockholders on or about May 6, 2020. Employees, officers, directors and consultants that provide services to the Company or one of its subsidiaries may be selected to receive awards under the 2020 Plan. Awards under the 2020 Plan may be in the form of incentive or nonqualified stock options, stock appreciation rights, stock bonuses, restricted stock, stock units and other forms of awards including cash awards and performance-based awards. A total of 10,000,000 shares of the Company’s common stock are authorized for issuance with respect to awards granted under the 2020 Plan. Any shares subject to awards that are not paid, delivered or exercised before they expire or are cancelled or terminated, or fail to vest, as well as shares used to pay the purchase or exercise price of awards or related tax withholding obligations, will become available for other award grants under the 2020 Plan. As of September 30, 2020, 2,725,506 options have been issued under the 2020 Plan, of which 100,000 were forfeited, and 7,274,494 shares authorized under the 2020 Plan remained available for award purposes. The 2020 Plan will terminate on May 1, 2030. The maximum term of options, stock appreciation rights and other rights to acquire common stock under the 2020 Plan is ten years after the initial date of the award.	14. SHARE-BASED COMPENSATION Stock Options The following information relates to the stock option activity of the Company prior to the ComSovereign Acquisition. During 2017, the Company granted the following options outside of any equity plan with the attributes described below to purchase the Company’s common stock (amounts in US$’s, except share data) Grant Date Underlying Shares Option Price Full Vesting Date Expiration Date January 9, 2017 100,000 $ 2.90 January 9, 2019 January 7, 2021 August 3, 2017 5,130,000 $ 0.50 August 3, 2017 August 3, 2021 November 9, 2017 2,000,000 $ 0.50 November 9, 2017 November 9, 2021 December 13, 2017 200,000 $ 1.00 November 13, 2019 December 13, 2021 During 2018, the Company granted the following options outside of any equity plan with the attributes described below to purchase the Company’s common stock (amounts in US$’s, except share data) Grant Date Underlying Shares Vesting Option Price Full Vesting Date Expiration Date March 28, 2018 100,000 50% in one year; 50% in two years from grant date $ 1.00 March 28, 2020 March 28, 2022 May 16, 2018 330,000 Immediate vesting $ 1.00 May 16, 2018 May 16, 2022 May 16, 2018 130,000 50% in one year; 50% in two years from grant date $ 1.00 May 16, 2020 May 16, 2022 September 26, 2018 6,000,000 $4,000,000 new government orders $ 0.65 December 21, 2018 September 26, 2022 All of the above options were outstanding as of January 10, 2019. On March 20, 2019, the Company granted options outside of any equity plan to two employees and one non-employee for the purchase of an aggregate of 180,000 shares of the Company’s common stock. All the options have an exercise price of $1.06 per share and expire on March 20, 2023. Under the Black-Scholes option pricing model, the fair value of the 180,000 options on the date of grant was estimated at $123,130. The following table summarizes the assumptions used to estimate the fair value of stock options granted during fiscal 2019: 2019 Expected dividend yield 0 Expected volatility 90 Risk-free interest rate 2.40-2.47 Expected life of options 4.0 years Total recognized compensation expense related to the Company’s stock options was $157,441 for fiscal 2019. All options granted by the Company vested upon the change of control resulting from the completion of the ComSovereign Acquisition on November 27, 2019. The following table represents stock option activity of ComSovereign and the Company as of and for fiscal 2019: Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 13,990,000 $ 0.61 3.15 $ — Granted 180,000 1.06 Exercised (5,250,000 ) 0.57 Cancelled or Expired (225,000 ) 0.72 Outstanding – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760 Exercisable – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760 As of December 31, 2019, there were no unvested stock options. The Company did not record any compensation expense for the period from November 27, 2019, the date of the ComSovereign Acquisition, to December 31, 2019. Compensation expense related to stock options would be recorded in general and administrative expense in the Consolidated Statement of Operations. As of December 31, 2019, there was no unrecognized compensation expense related to stock options. Restricted Stock Awards On March 25, 2019, ComSovereign’s Board of Directors granted an aggregate of 80,000 RSAs to a non-employee for consulting services, of which 60,000 RSAs immediately vested and 20,000 RSAs vested upon the change in control of ComSovereign in connection with the ComSovereign Acquisition. The grant date fair value of these RSAs was $4.40 per share of common stock for a total value of $352,000. On November 12, 2019, the Company’s Board of Directors granted an aggregate of 2,300,000 RSAs to eight employees. The RSAs vested upon the change of control upon the completion of the ComSovereign Acquisition on November 27, 2019. The Company recorded $1,495,000 in share-based compensation expense related to these RSAs during fiscal 2019, prior to the ComSovereign Acquisition. No compensation expense was recognized for the period November 27, 2019, the date of the ComSovereign Acquisition, through December 31, 2019. On November 14, 2019, ComSovereign’s Board of Directors granted an aggregate of 40,000 RSAs to a non-employee for consulting services that vested immediately. The grant date fair value of these RSAs was $4.40 per share of common stock for a total value of $176,000. On November 19, 2019, ComSovereign’s Board of Directors granted an aggregate of 270,800 RSAs to noteholders, employees, non-employees and an officer with a grant date fair value of $4.40 per share of common stock that vested immediately for a total value of $1,191,520. On November 27, 2019, ComSovereign’s Board of Directors granted an aggregate of 50,000 RSAs that immediately vested to a non-employee for assistance in negotiating a secured loan agreement on ComSovereign’s behalf. The grant date fair value of these RSAs was $4.40 per share of common stock for a total value of $220,000. On December 2, 2019, the Company’s Board of Directors granted an aggregate of 1,900,000 RSAs to nine officers and directors. The vesting period for these RSAs is as follows: 850,000 vest on the one-year anniversary of the grant date; 850,000 vest on the two-year anniversary of the original grant date; and 200,000 vest on the three-year anniversary of the original grant date. The Company recognized $54,667 in share-based compensation expense for these RSAs during fiscal 2019 which was recognized after the ComSovereign Acquisition. Total recognized compensation expense related to the RSAs was $258,256 which was recorded in general and administration expense in the Consolidated Statement of Operations. See Note 1 – Description of Business and Basis of Presentation See Note 20 – Subsequent Events

Warrants

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Warrants [Abstract]
WARRANTS	19. WARRANTS On April 13, 2020, the Company issued warrants to purchase an aggregate of 100,000 shares of the Company’s common stock. The warrants were issued as compensation to a vendor and had no vesting requirements. The warrants have an exercise price of $1.20 per share and an expiration date of April 12, 2025. None of these warrants were exercised during the nine months ended September 20, 2020. On April 29, 2020, the Company issued a warrant to purchase 158,730 shares of the Company’s common stock. The warrant was issued in conjunction with the sale of the Company’s 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $0.99 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third party, the Company also issued warrants to purchase an aggregate of 27,778 shares of the Company’s common stock. The warrants have an exercise price of $0.99 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the nine months ended September 30, 2020. On July 7, 2020, the Company issued warrants to purchase an aggregate of 290,000 shares of the Company’s common stock. The warrants were issued as part of a convertible debenture offering with no vesting requirement, have an exercise price of $1.00 per share, and expire on December 31, 2022. None of these warrants were exercised during the nine months ended September 20, 2020. On July 7, 2020, the Company issued a warrant to purchase 158,730 shares of the Company’s common stock. The warrant was issued in conjunction with the sale of the Company’s 12.5% OID Convertible Note and had no vesting requirements. The warrant has an exercise price of $0.99 per share and an expiration date of April 29, 2025. In connection with this transaction and as a placement fee to an unrelated third party, the Company also issued warrants to purchase an aggregate of 27,778 shares of the Company’s common stock. The warrants have an exercise price of $0.99 per share and an expiration date of April 29, 2025. None of these warrants were exercised during the nine months ended September 30, 2020. On August 21, 2020, the Company issued a warrant to purchase an aggregate of 53,571 shares of the Company’s common stock in conjunction with the sale of the Company’s 13.33% OID Convertible Note. These warrants were issued as payment of a placement fee to an unrelated third party and had no vesting requirements. The warrant has an exercise price of $2.80 per share and an expiration date of August 20, 2025. None of these warrants were exercised during the nine months ended September 30, 2020. On July 6, 2020, and in conjunction with the acquisition of VNC, the Company issued replacement warrants for outstanding VNC warrants to purchase an aggregate of 1,736,284 shares of the Company’s common stock. The warrants have an exercise price of ranging from $0.0499 to $0.2404 per share and an expiration date of July 6, 2025. None of these warrants were exercised during the nine months ended September 30, 2020. On June 8, 2020, the Company issued warrants to purchase an aggregate of 24,000 shares of the Company’s common stock at an exercise price of $1.00 per share to a vendor in conjunction with a consulting agreement. These warrants expire on June 7, 2023. None of these warrants were exercised during the nine months ended September 30, 2020. The following warrants were issued by the Company prior to the ComSovereign Acquisition with the attributes described below to purchase the Company’s common stock (amounts in US$’s, except share data) Issuance Date Warrants Exercise Full Vesting Expiration November 20, 2015 70,000 $ 5.00 November 20, 2015 November 20, 2020 April 27, 2016 60,000 $ 2.91 April 27, 2016 April 27, 2019 During the third quarter of 2019, ComSovereign issued eight warrants to purchase an aggregate of 100,000 shares of ComSovereign’s common stock. The warrants were issued in conjunction with the sale of the ComSovereign’s 9% Senior Convertible Debentures and had no vesting requirements. The warrants had an exercise price of $5.00 per share and an expiration date of December 31, 2021. Prior to conversion of the related debentures, ComSovereign cancelled warrants to purchase 80,000 shares of common stock at $5.00 per share, and reissued warrants to purchase 112,500 shares of common stock at $1.50 per share. ComSovereign valued the new warrants at $250,835 using the Black -Scholes On September 24, 2019, ComSovereign issued a warrant to purchase 150,000 shares of ComSovereign’s common stock, which was converted into the ability to purchase 283,530 shares of the Company’s common stock as a result of the ComSovereign Merger. The warrant was issued in conjunction with the sale of ComSovereign’s 10% Senior Convertible Debentures and had no vesting requirements. The warrant had an exercise price of $0.01 per share and an expiration date of December 31, 2021. No warrants were exercised during fiscal 2019. On April 21, 2020, these warrants were exercised to purchase for 283,530 shares of the Company’s common stock. During September 2019, ComSovereign issued two warrants to purchase 2,000,000 shares of ComSovereign’s common stock. The warrants were issued in conjunction with the sale by ComSovereign of a promissory note and had no vesting requirements. The warrants had an exercise price of $0.01 per share and an expiration date of December 31, 2021. Warrants to purchase the full 2,000,000 shares of ComSovereign’s common stock were exercised in November 2019 prior to the ComSovereign Acquisition. All warrants are valued utilizing the Black -Scholes The following table summarizes the assumptions used to estimate the fair value of warrants granted during the nine months ended September 30, 2020: 2020 Expected dividend yield 0 % Expected volatility 36.96 – 41.55 % Risk-free interest rate 0.190 – 0.440 % Expected life of warrants 2.5 – 5.0 years The following tables represents warrant activity for the nine months ended September 30, 2020 and the period January 10, 2019 (Inception) to September 30, 2019: Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Exercisable – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Granted 2,576,878 0.46 Exercised (283,530 ) 0.01 Forfeited or Expired — — Outstanding – September 30, 2020 2,796,871 $ 0.60 4.17 $ 5,250,630 Exercisable – September 30, 2020 2,796,871 $ 0.60 4.17 $ 5,250,647 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Exercisable – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Granted 2,250,000 0.23 Exercised — — Forfeited or Expired (60,000 ) 2.91 Outstanding – September 30, 2019 4,470,000 $ 0.45 2.51 $ 2,557,100 Exercisable – September 30, 2019 4,470,000 $ 0.45 2.51 $ 2,557,100	15. WARRANTS The following warrants were issued by the Company prior to the ComSovereign Acquisition with the attributes described below to purchase the Company’s common stock (amounts in US$’s, except share data) Issuance Date Warrants Issued Exercise Price Full Vesting Date Expiration Date November 20, 2015 70,000 $ 5.00 November 20, 2015 November 20, 2020 April 27, 2016 60,000 $ 2.91 April 27, 2016 April 27, 2019 August 3, 2017 30,000 $ 0.50 August 3, 2017 August 3, 2021 August 3, 2017 2,000,000 $ 0.50 August 3, 2017 August 3, 2022 November 9, 2017 20,000 $ 0.50 November 9, 2017 November 9, 2021 September 26, 2018 100,000 $ 1.00 September 26, 2018 September 26, 2022 During the third quarter of 2019, ComSovereign issued eight warrants to purchase an aggregate of 100,000 shares of ComSovereign’s common stock. The warrants were issued in conjunction with the sale of the ComSovereign’s 9% Senior Convertible Debentures. The warrants had an exercise price of $5.00 per share and an expiration date of December 31, 2021. Prior to conversion of the related debentures, ComSovereign cancelled warrants to purchase 80,000 shares of common stock at $5.00 per share, and reissued warrants to purchase 112,500 shares of common stock at $1.50 per share. ComSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 132,500 shares of common stock were exercised in November 2019 prior to the ComSovereign Acquisition. On September 24, 2019, ComSovereign issued a warrant to purchase 150,000 shares of the ComSovereign’s common stock, which was converted into the ability to purchase 283,530 shares of the Company’s common stock as a result of the ComSovereign Merger. The warrant was issued in conjunction with the sale of ComSovereign’s 10% Senior Convertible Debentures. The warrant has an exercise price of $0.01 per share and an expiration date of December 31, 2021. No warrants were exercised during fiscal 2019. On April 21, 2020, these warrants were exercised and exchanged for 283,530 shares of the Company’s common stock. During September 2019, ComSovereign issued two warrants to purchase 2,000,000 shares of ComSovereign’s common stock. The warrants were issued in conjunction with the sale by ComSovereign of a promissory note. The warrants had an exercise price of $0.01 per share and an expiration date of December 31, 2021. Warrants to purchase the full 2,000,000 shares of ComSovereign’s common stock were exercised in November 2019 prior to the ComSovereign Acquisition. On October 15, 2019, ComSovereign issued a warrant to purchase 442,500 shares of ComSovereign’s common stock. The warrant was issued in conjunction with the sale by ComSovereign of a promissory note. The warrant had an exercise price of $0.01 per share and an expiration date of December 31, 2021. Warrants to purchase the full 442,500 shares of ComSovereign’s common stock were exercised in November 2019 prior to the ComSovereign Acquisition. On November 26, 2019, ComSovereign issued warrants to purchase 930,000 shares of ComSovereign’s common stock to non-employees for consulting services in connection with the ComSovereign Acquisition. The warrants had an exercise price of $0.01 per share and an expiration date of November 26, 2024. Warrants to purchase the full 930,000 shares of ComSovereign’s common stock were exercised on November 27, 2019. The following table summarizes the assumptions used to estimate the fair value of the warrants granted during fiscal 2019: Expected dividend yield 0% Expected volatility 32-33% Risk-free interest rate 1.38-1.82% Expected life of warrants 2.27-3.0 years Under the Black-Scholes option pricing model, the fair value of the warrants issued was estimated at $3,138,667 on the date of grant, which was recognized as interest expense in the Consolidated Statement of Operations. As of December 31, 2019, there was no unrecognized expense related to the warrants as all of the warrants were fully vested. The following table represents warrant activity of ComSovereign and the Company as of and for fiscal 2019: Number of Warrants Weighted-Average Exercise Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Exercisable – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Granted 3,868,523 0.18 Exercised (5,472,500 ) 0.23 Forfeited or Expired (172,500 ) 3.61 Outstanding – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Exercisable – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	20. INCOME TAXES The Company’s income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to loss from continuing operations before tax for the nine months ended September (Amounts in US$’s) Nine months Ended January 10, 2019 US$’s Rates US$’s Rates Income tax benefit at statutory federal income tax rate $ 5,233,600 21.00 % $ 2,941,011 21.00 % State tax expense, net of federal benefit 996,900 4.00 % 560,193 4.00 % Permanent items (400 ) (0.00 )% — — Other (6,100 ) (0.02 )% — — Valuation allowance (6,224,000 ) (24.98 )% $ — — Income tax benefit — — % $ 3,501,204 25.00 % To determine the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate, which is based on expected annual income, statutory tax rates and tax planning opportunities available in various jurisdictions in which the Company is subject to tax. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rate from quarter to quarter. The Company recognizes interest and penalties related to uncertain tax positions, if any, as an income tax expense. As of September The Company records valuation allowances to reduce its deferred tax asset to an amount that it believes is more likely than not to be realized. In assessing the realizability of deferred tax assets, management considered whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income during the period in which those temporary differences become deductible. During the three months ended September It is the Company’s policy to establish reserves based on management’s assessment of exposure for certain tax positions taken in previously filed tax returns that may become payable upon audit by taxing authorities. The Company’s tax reserves are analyzed quarterly, and adjustments are made as events occur that the Company believes warrant adjustments to those reserves. Management has not recorded any reserves for uncertain tax positions.	16. INCOME TAXES Deferred taxes are provided on the liability method whereby deferred tax assets and liabilities are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax law and rates on the date of enactment. The Tax Cut and Jobs Act was enacted on December 22, 2017, which reduced the U.S. corporate statutory income tax rate from 35% to 21% beginning January 1, 2018. Net deferred tax liabilities consisted of the following as of December 31, 2019: (Amounts in US$'s) December 31, Deferred tax assets: Share-based compensation $ 13,700 Inventory reserve 137,000 Allowance for bad debt 172,700 Net operating loss carryover 11,867,800 Foreign losses 4,130,000 General business credits 256,400 Valuation allowance (3,762,800 ) Total deferred tax assets 12,814,800 Deferred tax liabilities: Depreciation (43,000 ) Amortization (12,771,800 ) Total deferred tax liabilities (12,814,800 ) Net deferred tax assets (liabilities) $ — The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to income (loss) from continuing operations before tax for fiscal 2019 due to the following: December 31, 2019 US$'s Rates Income tax benefit at statutory federal income tax rate $ (6,653,400 ) 21.00 % State tax expense, net of federal benefit (1,267,300 ) 4.00 % Permanent items 20,000 (0.06 )% Valuation allowance 3,762,800 (11.88 )% Income tax benefit $ (4,137,900 ) 13.06 % As of December 31, 2019, the Company had domestic net operating loss carryforwards of approximately $47,472,000, of which approximately $13,615,000 was generated pre-2018 that may be carried forward 20 years to offset against future taxable income from the year 2019 through 2039, and approximately $33,857,000 that may offset future taxable income with no definite expiration date. Due to the change in the ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years. The Company records uncertain tax positions in accordance with ASC 740, Income Taxes The Company records valuation allowances to reduce its deferred tax assets to an amount the its believes is more likely than not to be realized. In assessing the realizability of deferred tax assets, management considers all positive and negative evidence to determine whether future taxable income will be generated during the periods in which those temporary differences become deductible. As a result, the Company recorded a valuation allowance on the portion of the deferred tax assets, including current year losses, deemed not to have enough sources of income to utilize the future benefits.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	21. COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Management does not believe that after the final disposition any of these matters is likely to have a material adverse impact on the Company’s financial condition, results of operations or cash flows, except as follows. On January -cv-00149-NRN -X -X -X On February On May -X -X -X -X On August -owned -performance -Line -optimizing Pursuant to the FN Merger Agreement, the aggregate merger consideration the Company is obligated to pay for Fastback will consist of (i) $1,250,000 in cash, (ii) $1,500,000 aggregate principal amount of our term debentures, and (iii) $11,150,000 aggregate principal amount of the Company’s convertible debentures that are convertible into the Company’s common stock at a conversion price of $1.74 per share, subject to adjustment. The Company’s proposed acquisition of Fastback is subject to the condition that the Company raises at least $12	18. COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings that arise in the ordinary course of business. Management does not believe that after the final disposition any of these matters is likely to have a material adverse impact on the Company's financial condition, results of operations or cash flows, except as follows. On May 22, 2020, Michael Powell filed suit against DragonWave-X, LLC, DragonWave-X, Inc., Transform-X, Inc., ComSovereign Corp, and the Company in the Pima County Arizona Superior Court, Case No. C20202216. Mr. Powell has alleged that he entered into an employment agreement with DragonWave-X, Inc. in July 2018, was terminated without cause in May 2019, and is owed approximately $182,000 in wages and $50,000 in bonuses. Mr. Powell is seeking approximately $697,000 in treble damages, punitive damages, consequential damages, interest and attorneys' fees and costs. The Company disputes Mr. Powell's allegations and intends to vigorously defend the lawsuit. On February 7, 2020, DragonWave agreed to repurchase inventory held by Tessco Technologies Incorporated ("Tessco"), one of DragonWave's customers and note holders. Upon receipt of the inventory, which is valued at $121,482, DragonWave agreed to reimburse Tessco $56,766, representing the balance due after making the initial payment of $60,000. The return of inventory and payment to Tessco of $56,776 was required by February 28, 2020, but has not yet been made. On June 5, 2020, Tessco filed a complaint for confessed judgment against DragonWave in the Circuit Court for Baltimore, Maryland, Case No. 5539212, for approximately $60,000, which it claims is the reimbursement amount. The Company does not intend to oppose the entry of this judgment.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	8. GOODWILL AND OTHER INTANGIBLE ASSETS The following table sets forth the changes in the carrying amount of goodwill for fiscal 2019: (Amounts in US$'s) Total Balance at January 10, 2019 (inception) $ — Acquisitions 56,386,796 Balance at December 31, 2019 $ 56,386,796 The following table sets forth the gross carrying amounts and accumulated amortization of the Company's intangible assets as of December 31, 2019: (Amounts in US$'s) Gross Accumulated Amortization Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets $ 58,220,782 $ (6,943,300 ) $ 51,277,482 The following table sets forth the amortization expense (actual and estimated) for intangible assets, assuming no additional amortizable intangible assets, for fiscal 2019 and each of the following five years: Actual Estimated (Amounts in US$'s) 2019 2020 2021 2022 2023 2024 Amortization expense $ 6,943,300 $ 10,385,211 $ 10,346,159 $ 9,916,587 $ 9,916,587 $ 7,861,692

Revolving Line of Credit and No

Revolving Line of Credit and Note Payable	12 Months Ended
	Dec. 31, 2019
Line of Credit Facility [Abstract]
REVOLVING LINE OF CREDIT AND NOTE PAYABLE	9. REVOLVING LINE OF CREDIT AND NOTE PAYABLE Revolving Line of Credit In 2017, the Company issued a promissory note (the "CNB Note") to City National Bank of Florida ("CNB") in the principal amount of $2,000,000, with a maturity date of August 2, 2018. In 2018, the maturity date of the CNB Note was extended to August 2, 2019. On August 29, 2019, the maturity date of the CNB Note was extended to August 2, 2020. The August 2019 modification was evaluated and it was determined that it did not qualify as an extinguishment of debt. The CNB Note allows for a CNB line of credit with advances that may be requested by the Company until the maturity date of August 2, 2020 so long as no event of default exists under the CNB Note or certain other events. The CNB Note bears an interest rate equal to the average of the interest rates per annum at which U.S. Dollars are offered in the London Interbank Borrowing Market ("LIBOR") for a 30-day period (the "Index") plus 2.9% over the Index. The Company will pay to CNB a late charge of 5.0% of any monthly payment not received by CNB within 10 calendar days after its due date. The Company may prepay the CNB Note at any time without penalty. In the event of a default, the interest rate will increase to the highest lawful rate. As of December 31, 2019, the interest rate on the CNB Note is 4.6% per annum. Under the terms of the CNB Note, the Company is obligated to maintain its primary operating account with CNB with a minimum average annual balance of $1,600,000. In the event the Company does not maintain this account balance, CNB may charge the Company a fee equal to 2% of the deficiency as additional interest under the CNB Note. Management believes that it was in compliance at all times during the year with this covenant and was never charged the 2% deficiency fee. The CNB Note is personally guaranteed by the Company's former Chief Executive Officer, Mr. Jay H. Nussbaum and his estate ("Guarantors"). The Company and the Guarantors are obligated to maintain aggregate unencumbered liquidity of no less than $6,000,000 in accounts with recognized financial institutions or licensed brokerage firms during the term of the CNB Note. Management believes that it was in compliance at all times during the year with this covenant. In addition, the CNB Note is secured by all of the Company's accounts, inventory and equipment, along with an assignment of a $120,000 bank account the Company maintains at CNB. The Company maintained the $120,000 bank account as of December 31, 2019. As of December 31, 2019, $2,000,000 had been drawn against the CNB line of credit. See Note 20 – Subsequent Events Indemnification Agreement On August 3, 2017, the Company entered into an Indemnification Agreement with Mr. Nussbaum in order to indemnify and defend him to the fullest extent permitted by law for any claim, expense or obligation which might arise as a result of his guarantee of the CNB Note.

Concentrations

Concentrations	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Risks and Uncertainties [Abstract]
CONCENTRATIONS	22. CONCENTRATION Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of trade accounts receivable. The Company performs ongoing credit evaluations of its customers and generally does not require collateral related to its trade accounts receivable. At September	19. CONCENTRATIONS Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of trade accounts receivable. The Company performs ongoing credit evaluations of its customers and generally does not require collateral related to its trade accounts receivable. At December 31, 2019, accounts receivable from one customer comprised 84% of the Company's total trade accounts receivable, and none of this balance has been characterized as uncollectible as of December 31, 2019.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. SUBSEQUENT EVENTS Share-Based Activity Subsequent to September Shareholder’s Equity In October 2020, an individual exercised warrants in a cashless purchase. In accordance with the warrant agreement, 55,714 warrants were exchanged for 50,000 On November Debt Agreements Between November In October 2020, the Company entered into an agreement with TM to exchange the aggregate principal, interest and penalties outstanding of $1,414,301 in full for 565,721 common shares of the Company with a fair value of $2.50 per share.	20. SUBSEQUENT EVENTS Management evaluated for subsequent events requiring disclosure within the financial statements through the date of the filing of this report and noted the following items. Pending Corporate Transaction Agreement and Plan of Merger and Reorganization On May 21, 2020, the Company signed an Agreement and Plan of Merger and Reorganization to acquire Virtual Network Communications, Inc. ("VNC"), a developer of fixed and mobile broadband communications solutions for wireless networks operated by commercial, enterprise, government and defense customers. The acquisition is expected to be completed on or before July 6, 2020, subject to satisfactory completion of closing conditions. Acquisitions On March 6, 2020, the Company's subsidiary, Sovereign Plastics, LLC ("Sovereign Plastics"), entered into a Stock Purchase Agreement to acquire 100% of the shares of common stock of Spring Creek Manufacturing, Inc. for a purchase price of $500,000. The acquisition closed on March 6, 2020 with Sovereign Plastics paying the purchase price through the assumption of the obligations of the sellers under an outstanding promissory note in the principal amount of $90,000 and the delivery of short-term promissory notes in the aggregate principal amount of $410,000. Additionally, Sovereign Plastics agreed to pay certain sales commissions on all sales to two specific customers. On March 6, 2020, in a related transaction, Sovereign Plastics also entered into an Asset Purchase Agreement with Fast Plastics Parts, LLC ("Fast Plastics") to acquire certain assets, consisting primarily of machinery, equipment and furniture of Fast Plastics. The acquisition also closed on March 6, 2020 with Sovereign Plastics providing the purchase price of approximately $1,464,000 by the payment of approximately $66,000 in cash, the repayment of outstanding indebtedness of Fast Plastics in the aggregate amount of $250,000 and the assumption of an outstanding term loan of Fast Plastics in the amount of approximately $979,000. Sovereign Plastics also assumed equipment leases. The cash portions of the purchase prices were funded by the sale to unaffiliated lenders of promissory notes in the principal amount of $500,000 that mature on September 4, 2020 and 50,000 shares of common stock for an aggregate purchase price of $450,000. 2020 Long-Term Incentive Plan On April 22, 2020, the Company's Board of Directors adopted the 2020 Long-Term Incentive Plan (the "2020 Plan") which was approved by the stockholders on or about May 6, 2020. Employees, officers, directors and consultants that provide services to the Company or one of its subsidiaries may be selected to receive awards under the 2020 Plan. Awards under the 2020 Plan may be in the form of incentive or nonqualified stock options, stock appreciation rights, stock bonuses, restricted stock, stock units and other forms of awards including cash awards and performance-based awards. A total of 10,000,000 shares of the Company's common stock are authorized for issuance with respect to awards granted under the 2020 Plan. Any shares subject to awards that are not paid, delivered or exercised before they expire or are cancelled or terminated, or fail to vest, as well as shares used to pay the purchase or exercise price of awards or related tax withholding obligations, will become available for other award grants under the 2020 Plan. No stock grants have been issued under the 2020 Plan, and 10,000,000 shares authorized under the 2020 Plan remained available for award purposes. The 2020 Plan will terminate on May 1, 2030. The maximum term of options, stock appreciation rights and other rights to acquire common stock under the 2020 Plan is ten years after the initial date of the award. Debt Agreements On February 26, 2020, the Company entered into a $600,000 secured business loan bearing interest at 81.74% per annum that matures on December 26, 2020. Principal and interest payments of $19,429 are due weekly. The loan is secured by the assets of the Company. On March 19, 2020, the Company entered into a note payable with the Nussbaum estate in the amount of $2,022,722 bearing interest at 5% per annum with a maturity date of August 31, 2020. Interest payments of $8,428 are due monthly while the full principal amount is due at maturity. The proceeds of the note payable were used to repay the balance of the CNB Note. On April 29, 2020, the Company entered into a securities purchase agreement pursuant to which it issued a convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 and warrants to purchase 158,730 shares of the Company's common stock for proceeds of $250,000. The note bears interest at a rate of 12.5% per annum and matures on January 29, 2021. Within three business days of filing the Annual Report for fiscal 2019, the investor is required to issue, and the Company is required accept, an additional convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 along with warrants to purchase an additional 158,730 shares of the Company's common stock for proceeds of $250,000. This note will bear interest at 12.5% per annum and mature on January 29, 2021. The investor will not be required to purchase the additional securities if the Company is in default under the outstanding notes or if certain other conditions are not met. On May 29, 2020, DragonWave issued a promissory note in the principal amount of $290,000 with an original issue discount of $40,000 for proceeds of $250,000. The note matures on September 30, 2020 and will bear interest at the rate of 12% per annum on any principal balance not paid from the maturity date until paid in full. The promissory note is guaranteed by the Company and Mr. Hodges. Payroll Protection Program of the CARES Act During April and May 2020, the Company and its subsidiaries received an aggregate of $455,185 under the Paycheck Protection Program ("PPP") of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") of 2020. These loans are to cover 24 weeks of payroll expenses and may be used for a variety of other needs such as: payroll costs, salaries or commissions, rent, utilities and interest on other outstanding debt. Management believes it is complying with the rules for forgiveness of these funds received under the PPP of the CARES Act. Consulting Agreement On January 31, 2020, the Company entered into an agreement with a consultant to its subsidiary, Lextrum, to amend a consulting agreement between the consultant and Lextrum to allow the consultant to elect to take from 50% to 100% of his compensation in the form of common stock of the Company. Common stock to be issued to the consultant will be paid on a quarterly basis. On March 12, 2020, the Company issued 165,095 shares of its common stock in satisfaction of $106,238 that was owed by Lextrum to the consultant for services previously rendered and the additional $106,238 that was owed by Lextrum was partially paid in cash of $55,000 on March 6, 2020. The remaining $51,238 is still outstanding. To date, no additional shares of common stock have been issued pursuant to this agreement.

Unaudited Pro Forma Information

Unaudited Pro Forma Information	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Unaudited Pro Forma Information
UNAUDITED PRO FORMA INFORMATION	24. UNAUDITED PRO-FORMA INFORMATION The Company has filed a registration statement on Form S -1 -for-3 -for-3 Pro forma basic earnings (loss) per share presented as unaudited on the statement of operations is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period after the effect of the split. Diluted earnings (loss) per share presented as unaudited on the statement of operations is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options, restricted stock awards and warrants for each period after the effect of the split.	21. UNAUDITED PRO FORMA INFORMATION The Company has filed a registration statement on Form S -1 -for-3 -for-3 Pro forma basic earnings (loss) per share presented as unaudited on the statement of operations is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period after the effect of the split. Diluted earnings (loss) per share presented as unaudited on the statement of operations is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options, restricted stock awards and warrants for each period after the effect of the split.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents are represented by operating accounts or money market accounts maintained with insured financial institutions, including all short-term, highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2019.
Accounting Standards Not Yet Adopted	Accounting Standards Not Yet Adopted In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
Accounts Receivable and Credit Policies		Accounts Receivable and Credit Policies Trade accounts receivable consist of amounts due from the sale of the Company's products and services. Such accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment within 30 to 45 days of receipt of the invoice. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts based on historical collection experience and a review of the current status of trade accounts receivable. As of December 31, 2019, the Company characterized $690,830 as uncollectible.
Concentration of Credit Risk		Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and trade accounts receivables. The Company places its cash with high-credit-quality financial institutions. At times, such cash may be in excess of the Federal Deposit Insurance Corporation ("FDIC") insurance coverage limit of $250,000 per depositor. As a result, there could be a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. The Company has not experienced any losses due to these excess deposits and believes the risk is not significant. With respect to trade receivables, the Company routinely assesses the financial strength of its customers and, as a consequence, believes that the receivable credit risk exposure is limited.
Related Parties		Related Parties The Company accounts for related party transactions in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 850, Related Party Disclosures
Inventory		Inventory Inventory is valued at the lower of cost and net realizable value ("NRV"). The cost of inventory is calculated on a standard cost basis, which approximates weighted average actual cost. NRV is determined as the market value for finished goods, replacement cost for raw materials and finished goods market value less cost to complete for work in progress inventory. The Company regularly reviews inventory quantities on hand and records an impairment for excess and obsolete inventory based on factors including its estimated forecast of product demand, the stage of the product life cycle and production requirements for the units in question. Indirect manufacturing costs and direct labor expenses are allocated systematically to the total production inventory.
Investments		Investments An investment is considered impaired if the fair value of the investment is less than its cost. Generally, an impairment is considered other-than-temporary unless (1) the Company has the ability and intent to hold an investment for a reasonable period of time sufficient for an anticipated recovery of the fair value up to (or beyond) the cost of the investment; and (2) evidence indicating that the cost of the investment is recoverable within a reasonable period of time outweighs evidence to the contrary. If impairment is determined to be other that temporary, then an impairment loss is recognized equal to the difference between the investment's cost and fair value.
Property and Equipment, net		Property and Equipment, net Property and equipment are stated at cost when acquired. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows: Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements 5 years Other 3-5 years Expenditures for maintenance and repairs are charged to expense as incurred, whereas expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized.
Long-Lived Assets and Goodwill		Long-Lived Assets and Goodwill The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other
Beneficial Conversion Features and Warrants		Beneficial Conversion Features and Warrants The Company evaluates the conversion feature of convertible debt instruments to determine whether the conversion feature was beneficial as described in ASC 470-30, Debt with Conversion and Other Options Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.
Fair Value of Financial Instruments		Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with the requirements of ASC 820, Fair Value Measurement. As defined in ASC 820, the fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follow Level 1 Level 2 Level 3 The Company's financial instruments consist of cash, accounts receivable, accounts payable and notes payable. The Company has determined that the book value of its outstanding financial instruments as of December 31, 2019 approximated their fair value due to their short-term nature.
Debt Discounts		Debt Discounts The Company records debt discounts as a deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet with the respective debt discount amortized in interest expense on its Consolidated Statement of Operations. In connection with the issuance of certain notes payable and senior convertible debentures, the Company, or its subsidiaries, issued warrants to purchase shares of its common stock and has BCFs. See Note 10 – Debt Agreements Warrants As described above under Beneficial Conversion Features and Warrants
Debt Issuance Costs		Debt Issuance Costs The Company presents debt issuance costs as a direct deduction from the carrying amount of the related indebtedness on its Consolidated Balance Sheet and amortizes these costs over the term of the related debt liability using the straight-line method, which approximates the effective interest method. Amortization is recorded in interest expense on the Consolidated Statement of Operations.
Foreign Currency Translation		Foreign Currency Translation The Company's operations and balances denominated in foreign currencies, including those of its foreign Canadian subsidiary, DragonWave, that are primarily a direct and integral component or extension of the Company's operations, are translated into U.S. dollars ("USD") using the following: monetary assets and liabilities are translated at the period end exchange rate; non-monetary assets are translated at the historical exchange rate; and revenue and expense items are translated at the average exchange rate and records the translation adjustments in accumulated other comprehensive income (loss) on the Consolidated Balance Sheet. Foreign currency transaction gains and losses are included in foreign currency transaction gain (loss) in the Consolidated Statement of Operations.
Revenue Recognition		Revenue Recognition In May 2014, the FASB issued Accounting Standards Update ("ASU") 2014-09, Revenue from Contracts with Customers (Topic 606) To further assist with adoption and implementation of ASU 2014-09, the FASB issued the following ASUs: ● ASU 2016-08 (Issued March 2016) — Principal versus Agent Consideration (Reporting Revenue Gross versus Net) ● ASU 2016-10 (Issued April 2016) — Identifying Performance Obligations and Licensing ● ASU 2016-12 (Issued May 2016) — Narrow-Scope Improvements and Practical Expedients ● ASU 2016-20 (Issued December 2016) — Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers The Company adopted these standards as of January 10, 2019 (date of incorporation). At contract inception, the Company assesses the goods and services promised in the contract with customers and identifies a performance obligation for each. To determine the performance obligation, the Company considers all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. The Company measures revenue as the amount of consideration expected to be received in exchange for transferring goods and services. Revenue is recognized net of any taxes collected from customers that are subsequently remitted to governmental authorities. The Company has determined that it has the following performance obligations related to its products and services: equipment, software license, extended warranty, training, installation and consulting service. Revenue from equipment, software license, training and installation are all recognized at a point in time when control of the goods is transferred to the customer, generally occurring upon shipment or delivery dependent upon the terms of the underlying contract, or services is completed. Revenue from extended warranties is recognized over time using an input method that results in a straight-line basis recognition over the warranty period, as the contract usually provides the customer equal benefit throughout the warranty period. Revenue from consulting services is recognized over time using an input method of labor hours expensed, as it directly measures the efforts toward satisfying the performance obligation. For contracts with customers that contain multiple performance obligations, the Company accounts for the promised performance obligations separately as individual performance obligations if they are distinct. In determining whether performance obligations meet the criteria for being distinct, the Company considers a number of factors, including the degree of interrelation and interdependence between obligations and whether or not the good or service significantly modifies or transforms another good or service in the contract. After identifying the separate performance obligations, the transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company generally determines the standalone selling prices based on the prices charged to customers. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including taking into consideration either historical pricing practices or an adjusted market assessment. Unsatisfied and partially unsatisfied performance obligations as of the end of the reporting period primarily consist of products and services for which customer purchase orders have been accepted and that are in the process of being delivered. Transaction price is calculated as the selling price less any variable consideration, consisting of rebates and discounts. Discounts provided to customers are known at contract inception. Rebates are calculated on the "expected value" method where the Company (1) estimates the probability of each rebate amount which could be earned by the distributor, (2) multiplies each estimated amount by its assigned probability factor, and (3) calculates a final sum of each of the probability-weighted amounts calculated in step (2). The sum calculated in step (3) is the rebate amount, which along with discounts reduces the amount of revenue recognized. Costs incurred for shipping and handling are included in costs of goods sold on the Consolidated Statement of Operations. Amounts billed to a customer for shipping and handling are reported as revenue on the Consolidated Statement of Operations. The Company provides limited warranties for products sold to customers, typically for 13 months, covering product defects. Such limited warranties are not sold separately and do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications. Accordingly, these types of limited warranties are not considered to be separate performance obligations. In accordance with applicable guidance, the expected cost of the limited warranties is recorded as accrued warranty liability on the Consolidated Balance Sheet. Optional extended warranties are sold to customers and include additional support services. The Company records contract assets when it has a right to consideration and records accounts receivable when it has an unconditional right to consideration. The Company records contract liabilities when cash payments are received (or unconditional rights to receive cash) in advance of fulfilling its performance obligations. When the services have been performed or the goods delivered, revenue will be recognized, and contract liabilities will be reduced. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The majority of the Company's performance obligations in its contracts with customers relate to contracts with durations of less than one year. The transaction price allocated to unsatisfied performance obligations included in contracts with durations of more than 12 months is reflected in contract liabilities on the Consolidated Balance Sheet. Applying a practical expedient, the Company recognizes the incremental costs of obtaining contracts, which primarily consist of sales commissions, as expense when incurred if the amortization period of the assets that otherwise would have been recognized is one year or less. If the service period, inclusive of any anticipated renewal, is longer than a year, the incremental direct costs are capitalized and amortized over the period of benefit. As of December 31, 2019, there were no such capitalized costs. The Company also applies the practical expedient not to adjust the promised amount of consideration for the effects of a financing component if the Company expects, at contract inception, that the period between when the Company transfers a good or service to the customer and when the customer pays for the good or service will be one year or less. During fiscal 2019, there were no such financing components.
Research and Development		Research and Development Research costs are expensed as incurred. Development costs are expensed as incurred unless they meet generally accepted accounting criteria for deferral and amortization. Development costs incurred prior to establishment of technological feasibility do not meet these criteria and are expensed as incurred.
Share-Based Compensation		Share-Based Compensation Employees The Company accounts for share-based compensation in accordance with ASC 718, Compensation – Stock Compensation Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting Non-Employees Effective January 10, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Equity, Equity – Equity-Based Payments to Non-Employees Share-based compensation for employees and non-employees is recorded in the Consolidated Statement of Operations as a component of general and administrative expense with a corresponding increase to additional paid-in capital in shareholders' equity.
Leases		Leases In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) ● ASU 2018-10 (Issued July 2018) — Codification Improvements to Topic 842, Leases ● ASU 2018-11 (Issued July 2018) — Leases (Topic 842): Targeted Improvements ● ASU 2018-20 (Issued December 2018) — Leases (Topic 842): Narrow-Scope Improvements for Lessors ● ASU 2019-01 (Issued March 2019) — Leases (Topic 842): Codification Improvements ASU 2018-11 provided entities with an additional transition method to adopt the new lease standard. Under this new transition method, an entity initially applies the new lease standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption, if any. The new lease standard was effective for fiscal years beginning after December 15, 2018. The Company adopted these standards in the first quarter of 2019 utilizing the transition method allowed under ASU 2018-11. See Note 17 — Leases
Income Taxes		Income Taxes The Company accounts for income taxes utilizing ASC 740, Income Taxes. The Company also follows the guidance for accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2019. If the Company has to recognize any interest or penalties associated with its tax positions or returns, any interest or penalties will be recorded as income tax expense in the Consolidated Statement of Operations.
Earnings or Loss per Share		Earnings or Loss per Share The Company accounts for earnings or loss per share pursuant to ASC 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: (Amounts in US$'s, except share data) January 10, 2019 (Inception) to December 31, Numerator: Net loss $ (27,545,255 ) Numerator for basic earnings per share - loss available to common shareholders $ (27,545,255 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 48,714,099 Dilutive effect of warrants and options — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 48,714,099 Basic loss per common share $ (0.57 ) Diluted loss per common share $ (0.57 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of shares are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period, regardless of whether the Company is in a period of net loss available to common shareholders. The following weighted-average potential common shares were excluded from the diluted loss per common share as their effect was anti-dilutive: stock options of 837,479, restricted stock units of 156,091 and warrants of 48,498.
Reportable Segments		Reportable Segments U.S. GAAP establishes standards for reporting financial and descriptive information about a company's reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker is our Chief Executive Officer, who currently reviews the financial performance and the results of operations of our operating subsidiaries on a consolidated basis when making decisions about allocating resources and assessing performance of our company. Accordingly, we currently consider ourselves to be in a single reporting segment for reporting purposes focused on the North American development, manufacturing and production of products and services for the telecom infrastructure market. As we are still in the early stages of developing our company, we have historically managed our subsidiaries within this single operating segment and do not assess the performance of our product lines or geographic regions or other measures of income or expense, such as product expense, operating income or net income. Each of our subsidiaries is operated under the same senior management of our company, and we view the operations of our subsidiaries as a whole for making business decisions. Employees of one subsidiary, particularly mechanical engineers, are often called upon to assist in the operations of another subsidiary. As the development of our company matures and we move toward full scale production with increased marketing efforts, we will continue to evaluate additional segment disclosure requirements.
Recent Accounting Pronouncements		Recent Accounting Pronouncements Management believes there have not been any recently issued, but not effective, accounting standards which, if currently adopted, would have a material effect on the Company's financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of estimated useful lives	Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements Shorter of remaining lease term or 5 years Other 3-5 years	Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements 5 years Other 3-5 years
Schedule of computation of basic and diluted income (loss) per share	5. EARNINGS (LOSS) PER SHARE The Company accounts for earnings or loss per share pursuant to Accounting Standards Codification ("ASC") 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: Three Months Ended Nine months January 10, (Amounts in US$'s, except share data) 2020 2019 2020 2019 Numerator: Net Loss $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Numerator for basic earnings per share – loss available to common shareholders $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 132,649,621 43,953,888 132,466,532 39,103,271 Dilutive effect of warrants and options — — — — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 132,649,621 43,953,888 132,466,532 39,103,271 Basic loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Diluted loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of options, warrants, or convertible debt are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period, regardless of whether the Company is in a period of net loss available to common shareholders.	(Amounts in US$'s, except share data) January 10, 2019 (Inception) to December 31, Numerator: Net loss $ (27,545,255 ) Numerator for basic earnings per share - loss available to common shareholders $ (27,545,255 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 48,714,099 Dilutive effect of warrants and options — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 48,714,099 Basic loss per common share $ (0.57 ) Diluted loss per common share $ (0.57 )

Revenue (Tables)

Revenue (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Revenue [Abstract]
Schedule of timing of revenue recognition	Three Months Ended Nine Months January 10, (Amounts in US$'s) 2020 2019 2020 2019 Timing of revenue recognition: Services and products transferred at a point in time $ 1,941,239 $ 1,824,924 $ 7,056,659 $ 2,289,249 Services and products transferred over time 77,124 748,507 457,001 1,287,093 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342	(Amounts in US$'s) January 10, 2019 (Inception) to December 31, Timing of revenue recognition: Services and products transferred at a point in time $ 2,803,026 Services and products transferred over time 1,909,186 Total revenue $ 4,712,212
Schedule of revenue by products and services	Three Months Ended Nine Months January 10, (Amounts in US$'s) 2020 2019 2020 2019 Revenue by products and services: Products $ 1,726,425 $ 1,824,924 $ 6,298,041 $ 2,289,249 Services 291,938 748,507 1,215,619 1,287,093 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342	(Amounts in US$'s) January 10, 2019 (Inception) to December 31, Revenue by products and services: Products $ 2,702,410 Services 2,009,802 Total revenue $ 4,712,212
Schedule of revenue by geography	Three Months Ended Nine months January 10, 2019 (Amounts in US$'s) 2020 2019 2020 2019 Revenue by geography: North America $ 1,830,967 $ 2,466,473 $ 6,755,717 $ 2,669,728 International 187,396 106,958 757,943 906,614 Total revenue $ 2,018,363 $ 2,573,431 $ 7,513,660 $ 3,576,342	(Amounts in US$'s) January 10, 2019 (Inception) to December 31, Revenue by geography: North America $ 3,476,977 International 1,235,235 Total revenue $ 4,712,212
Schedule of contract liabilities related to contract with customers	(Amounts in US$'s) Total Balance at December 31, 2019 $ 302,815 Increase 7,643 Balance at September 30, 2020 $ 310,458

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Earnings Loss Per Share [Abstract]
Schedule of basic and diluted income (loss) per share	5. EARNINGS (LOSS) PER SHARE The Company accounts for earnings or loss per share pursuant to Accounting Standards Codification ("ASC") 260, Earnings Per Share There were no adjustments to net loss, the numerator, for purposes of computing basic earnings per share. The following table sets out the computation of basic and diluted income (loss) per share: Three Months Ended Nine months January 10, (Amounts in US$'s, except share data) 2020 2019 2020 2019 Numerator: Net Loss $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Numerator for basic earnings per share – loss available to common shareholders $ (10,330,829 ) $ (7,260,236 ) $ (24,922,052 ) $ (12,318,670 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 132,649,621 43,953,888 132,466,532 39,103,271 Dilutive effect of warrants and options — — — — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 132,649,621 43,953,888 132,466,532 39,103,271 Basic loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Diluted loss per common share $ (0.08 ) $ (0.17 ) $ (0.19 ) $ (0.32 ) Potential common shares issuable to employees, non-employees and directors upon exercise or conversion of options, warrants, or convertible debt are excluded from the computation of diluted earnings per common share when the effect would be anti-dilutive. All potential common shares are dilutive in periods of net loss available to common shareholders. Stock options are anti-dilutive when the exercise price of these instruments is greater than the average market price of the Company's common stock for the period, regardless of whether the Company is in a period of net loss available to common shareholders.	(Amounts in US$'s, except share data) January 10, 2019 (Inception) to December 31, Numerator: Net loss $ (27,545,255 ) Numerator for basic earnings per share - loss available to common shareholders $ (27,545,255 ) Denominator: Denominator for basic earnings per share - weighted average common shares outstanding 48,714,099 Dilutive effect of warrants and options — Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions 48,714,099 Basic loss per common share $ (0.57 ) Diluted loss per common share $ (0.57 )

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	9 Months Ended
	Sep. 30, 2020
Cash and Cash Equivalents [Abstract]
Schedule of cash and cash equivalents	(Amounts in US$'s) September 30, December 31, Cash and cash equivalents $ 505,053 $ 812,452 Total cash and cash equivalents in the Statement of Cash Flows $ 505,053 $ 812,452

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Schedule of accounts receivable	(Amounts in US$'s) September 30, December 31, Account receivables $ 2,547,763 $ 2,859,489 Less: Allowance for doubtful accounts (1,654,356 ) (690,830 ) Total account receivables, net $ 893,407 $ 2,168,659

Inventory (Tables)

Inventory (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Schedule of inventory	(Amounts in US$'s) September 30, December 31, Raw materials $ 1,775,498 $ 1,041,256 Work in progress 873,050 1,566,147 Finished goods 3,796,555 3,060,518 Total inventory 6,445,103 5,667,921 Reserve (1,125,513 ) (996,525 ) Total inventory, net $ 5,319,590 $ 4,671,396	(Amounts in US$'s) December 31, Raw materials $ 1,041,256 Work in progress 1,566,147 Finished goods 3,060,518 Total production inventory 5,667,921 Inventory held for customer service/warranty 56,409 Total inventory 5,724,330 Reserve (1,052,934 ) Total inventory, net $ 4,671,396

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Prepaid Expense, Current [Abstract]
Schedule of prepaid expenses	(Amounts in US$'s) September 30, December 31, Prepaid products and services $ 420,077 $ 873,617 Prepaid rent and security deposit 169,310 43,112 $ 589,387 $ 916,729	(Amounts in US$'s) December 31, Prepaid products and services $ 873,617 Prepaid rent and security deposit 43,112 $ 916,729

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of estimated useful lives	Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements Shorter of remaining lease term or 5 years Other 3-5 years	Asset Type Useful Life Test equipment, research and development equipment 4-5 years Computer hardware 2 years Production fixtures 3 years Leasehold improvements 5 years Other 3-5 years
Schedule of property and equipment, net	(Amounts in US$'s) September 30, December 31, Shop machinery and equipment $ 9,481,183 $ 8,100,667 Computers and electronics 579,875 558,561 Office furniture and fixtures 348,911 341,214 Leasehold improvements 274,313 222,332 10,684,282 9,222,774 Less - accumulated depreciation (8,451,193 ) (7,764,668 ) $ 2,233,089 $ 1,458,106	(Amounts in US$'s) December 31, Shop machinery and equipment $ 8,100,667 Computers and electronics 558,561 Office furniture and fixtures 341,214 Leasehold improvements 222,332 9,222,774 Less - accumulated depreciation (7,764,668 ) $ 1,458,106

Leases (Tables)

Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Schedule of operating leases	(Amounts in US$'s) September 30, December 31, Operating lease ROU assets $ 2,891,113 $ 2,199,682 Operating lease liability $ 3,020,364 $ 2,212,548	(Amounts in US$'s) January 10, ROU assets $ 116,876 Lease liability $ 116,876 (Amounts in US$'s) December 31, ROU assets $ 2,199,682 Lease liability $ 2,212,548
Schedule of other information related to our operating leases	(Amounts in US$'s) For the nine Operating lease ROU Asset – December 31, 2019 $ 2,199,682 Increase 1,287,432 Decrease (151,565 ) Amortization (444,436 ) Operating lease ROU Asset – September 30, 2020 $ 2,891,113 Operating lease liability – December 31, 2019 $ 2,212,548 Increase 1,233,284 Decrease (151,565 ) Amortization (273,903 ) Operating lease liability – September 30, 2020 $ 3,020,364 Operating lease liability – short term $ 659,789 Operating lease liability – long term 2,360,575 Operating lease liability – total $ 3,020,364	(Amounts in US$'s) December 31, 2019 ROU Asset – January 10, 2019 $ 116,876 Increase 2,300,580 Amortization (217,774 ) ROU Asset – December 31, 2019 $ 2,199,682 Lease liability – January 10, 2019 $ 116,876 Increase 2,300,580 Amortization (204,908 ) Lease liability – December 31, 2019 $ 2,212,548 Lease liability – short term $ 467,979 Lease liability – long term 1,744,569 Lease liability – total $ 2,212,548
Schedule of weighted-average remaining lease term and weighted average discount rates of operating leases	(Amounts in US$'s) September 30, December 31, Weighted average remaining lease term 4.44 years 4.56 years Weighted average discount rate 5.99 % 6.50 %
Schedule of total remaining years to lease liabilities operating leases	(Amounts in US$'s) Operating Remainder of 2020 $ 188,633 2021 805,765 2022 699,255 2023 713,647 2024 641,648 Thereafter 377,459 Total minimum lease payments 3,426,407 Less: effect of discounting (406,043 ) Present value of future minimum lease payments 3,020,364 Less: current obligations under leases (659,789 ) Long-term lease obligations $ 2,360,575	(Amounts in US$’s) Operating Leases Amounts due within twelve months of December 31, 2020 $ 557,200 2021 521,067 2022 431,146 2023 434,736 2024 389,917 Thereafter 177,735 Total minimum lease payments 2,511,801 Less: effect of discounting (299,253 ) Present value of future minimum lease payments 2,212,548 Less: current obligations under leases (467,979 ) Long-term lease obligations $ 1,744,569
Schedule of finance leases information	(Amounts in US$'s) For the nine Finance lease ROU Asset – December 31, 2019 $ — Increase 81,976 Amortization (8,400 ) Finance lease ROU Asset – September 30, 2020 $ 73,576 Finance lease liability – December 31, 2019 $ — Increase 81,976 Interest accretion 1,063 Payment (13,697 ) Finance lease liability – September 30, 2020 $ 69,342 Finance lease liability – short term $ 55,046 Finance lease liability – long term 14,296 Finance lease liability – total $ 69,342
Schedule of weighted-average remaining lease term and weighted average discount rates of finance leases	(Amounts in US$'s) September 30, December 31, Weighted average remaining lease term 1.32 years — Weighted average discount rate 4.18 % — %

Business Acquisitions (Tables)

Business Acquisitions (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Schedule of the acquired assets, assumed liabilities and preliminary acquisition accounting	(Amounts in US$'s) Fair Value Inventory $ 168,106 Prepaid expenses 66,575 Property & equipment 1,365,319 Operating lease right-of-use-assets 1,048,058 Finance lease right-of-use assets 18,009 Intangible assets: Customer relationships 500,226 Total assets 3,166,293 Current portion of long-term debt 1,270,879 Operating lease liabilities, current 166,919 Finance lease liabilities, current 6,578 Operating lease liabilities, net of current portion 881,139 Finance lease liabilities, net of current portion 11,431 Total purchase consideration $ 829,347
Schedule of purchase price	(Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill 18,106,237 Total intangible assets and goodwill 25,637,019 Total Consideration $ 28,257,491
VEO Purchase Price [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 1,500,000 Per share value $ 8.81 Purchase price $ 13,215,000	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 1,500,000 Per share value $ 8.81 Purchase price $ 13,215,000
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total intangible assets and goodwill 13,196,270 Total Consideration $ 13,215,000	(Amounts in US$'s) Fair Value Cash $ 55,261 Fixed and other long-term assets 4,000 Assumed liabilities (40,531 ) Intangible assets and goodwill: Technology 6,410,000 Goodwill 6,786,270 Total intangible assets and goodwill 13,196,270 Total Consideration $ 13,215,000
IPI Purchase Price [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 800,000 Per share value $ 8.81 Purchase price $ 7,048,000	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 800,000 Per share value $ 8.81 Purchase price $ 7,048,000
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill 6,908,463 Total intangible assets and goodwill 7,908,463 Total Consideration $ 7,048,000	(Amounts in US$'s) Fair Value Cash $ 18,791 Debt-free net working capital (excluding cash) 263,459 Fixed and other long-term assets 97,384 Assumed liabilities (1,240,097 ) Intangible assets and goodwill: Technology 1,000,000 Goodwill estimate 6,908,463 Total intangible assets and goodwill 7,908,463 Total Consideration $ 7,048,000
SBT Purchase Price [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A shares paid 300,000 Per share value $ 8.81 Purchase price $ 2,643,000	(Amounts in US$'s, except share data) Consideration Number of Preferred Series A paid 300,000 Per share value $ 8.81 Purchase price $ 2,643,000
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill 1,519,555 Total intangible assets and goodwill 2,329,555 Total Consideration $ 2,643,000	(Amounts in US$'s) Fair Value Cash $ 273,290 Debt-free net working capital (excluding cash) 103,537 Fixed and other long-term assets 21,000 Liabilities assumed (84,382 ) Intangible assets and goodwill: Technology 210,000 Trade name 200,000 Customer relationships 400,000 Goodwill estimate 1,519,555 Total intangible assets and goodwill 2,329,555 Total Consideration $ 2,643,000
DragonWave [Member]
Schedule of purchase price	(Amounts in US$'s, except share data) Consideration Number of common stock shares paid 13,237,149 Per share value $ 4.40 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064	(Amounts in US$'s, except share data) Consideration Number of common stock paid 13,237,149 Per share value $ 4.40 Purchase price $ 58,243,456 DragonWave $ 42,081,392 Lextrum $ 16,162,064
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill 14,100,800 Total intangible assets and goodwill 45,140,800 Total Consideration $ 42,081,392	(Amounts in US$'s) Fair Value Cash $ 1,274,072 Debt-free net working capital (excluding cash) (1,099,194 ) Note payable (5,690,000 ) Fixed and other long-term assets 2,455,714 Intangible assets: Technology 13,750,000 Trade name 4,210,000 Customer relationships 13,080,000 Goodwill estimate 14,100,800 Total intangible assets and goodwill 45,140,800 Total Consideration $ 42,081,392
Lextrum [Member]
Schedule of allocation of total preliminary estimated purchase price	(Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill 4,827,570 Total intangible assets 16,257,570 Total Consideration $ 16,162,064	(Amounts in US$'s) Fair Value Cash $ 8,105 Debt-free net working capital (excluding cash) (103,611 ) Fixed and other long-term assets — Intangible assets: Technology 11,430,000 Goodwill estimate 4,827,570 Total intangible assets 16,257,570 Total Consideration $ 16,162,064
Drone Aviation [Member]
Schedule of allocation of total preliminary estimated purchase price		(Amounts in US$'s) Fair Value Working capital $ 2,399,800 Other assets 220,672 Intangible assets and goodwill: Intellectual property 3,729,537 Trade name 1,233,204 Customer relationships 1,630,792 Noncompete 937,249 Goodwill estimate 18,106,237 Total intangible assets and goodwill 25,637,019 Total Consideration $ 28,257,491
Virtual Network Communications, Inc. [Member]
Schedule of the acquired assets, assumed liabilities and preliminary acquisition accounting	(Amounts in US$'s) Fair Value Inventory $ 157,727 Prepaid expenses 15,000 Intangible assets: Goodwill 19,151,331 Technology 23,992 Licenses 410,000 Total assets 19,758,050 Accounts payable and other accrued liabilities 5,000 Interest payable 35 Note payable 24,028 Total purchase consideration $ 19,728,987

Long-Lived Assets and Goodwill

Long-Lived Assets and Goodwill (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in carrying amount of goodwill	(Amounts in US$'s) Total Balance at December 31, 2019 $ 56,386,796 Balance at September 30, 2020 $ 75,538,127	(Amounts in US$'s) Total Balance at January 10, 2019 (inception) $ — Acquisitions 56,386,796 Balance at December 31, 2019 $ 56,386,796
Schedule of gross carrying amounts and accumulated amortization	(Amounts in US$'s) Gross Accumulated Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Licenses — — — Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets at December 31, 2019 $ 58,220,782 $ (6,943,300 ) $ 51,277,482 Trade names $ 5,643,204 $ (1,093,884 ) $ 4,549,320 Licenses 410,000 — 410,000 Technology 32,823,992 (8,408,374 ) 24,415,618 Customer relationships 15,611,018 (4,379,965 ) 11,231,053 Intellectual property 3,729,537 (517,991 ) 3,211,546 Noncompete 937,249 (390,520 ) 546,729 Total definite-lived intangible assets at September 30, 2020 $ 59,155,000 $ (14,790,734 ) $ 44,364,266	(Amounts in US$'s) Gross Accumulated Amortization Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets $ 58,220,782 $ (6,943,300 ) $ 51,277,482
Schedule of amortization expense for intangible assets	(Amounts in US$'s) Estimated Remainder of 2020 $ 2,637,033 2021 10,508,774 2022 10,079,202 2023 10,079,202 2024 8,024,308 2025 2,621,877 2026 378,187 2027 35,683	Actual Estimated (Amounts in US$'s) 2019 2020 2021 2022 2023 2024 Amortization expense $ 6,943,300 $ 10,385,211 $ 10,346,159 $ 9,916,587 $ 9,916,587 $ 7,861,692

Debt Agreements (Tables)

Debt Agreements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of long-term debt consisted	(Amounts in US$’s) Maturity Date September 30, 2020 December 31, 2019 Amount Interest Amount Interest Secured Notes Payable Secured note payable* February 28, 2020 $ 788,709 12.5 % $ 788,709 8.5 % Secured note payable* March 1, 2022 186,709 9.0 % 224,288 9.0 % Secured note payable* September 1, 2021 18,980 7.9 % 21,571 7.9 % Secured note payable November 26, 2021 2,000,000 9.0 % 2,000,000 9.0 % Secured note payable December 26, 2020 211,667 78.99 % — — Secured note payable* September 15, 2020 855,120 36.0 % — — Secured note payable* October 15, 2020 2,007,971 5.0 % — — Total secured notes payable 6,069,156 3,034,568 Notes Payable Equipment financing loan September 15, 2020 — — 3,828 8.8 % Note payable July 9, 2019 — — 200,000 18.0 % Note payable September 1, 2019 — — 200,000 18.0 % Note payable* September 30, 2020 500,000 10.0 % 500,000 10.0 % Note payable* September 30, 2020 175,000 10.0 % 175,000 10.0 % Note payable* August 31, 2020 3,500,000 12.0 % 5,000,000 10.0 % Note payable July 9, 2019 — — 200,000 18.0 % Notes payable* December 6, 2019 66,700 18.0 % 450,100 18.0 % Note payable November 30, 2020 500,000 0.0 % — — Notes payable* June 30, 2020 379,588 0.0 % — — Notes payable* June 30, 2020 165,986 0.0 % — — Note payable* February 16, 2023 83,309 3.0 % — — Equipment financing loan* November 9, 2023 61,287 8.5 % — — Equipment financing loan* December 19, 2023 89,912 6.7 % — — Equipment financing loan* January 17, 2024 41,390 6.7 % — — Note payable* September 30, 2020 290,000 0.0 % — — Note Payable* October 13, 2020 through November 30, 2020 1,200,000 15.0 – 18.0 % — — PPP loans April 30, 2022 through May 26, 2022 455,184 1.0 % — — PPP loan May 14, 2022 24,028 1.0 % — — PPP loan August 11, 2025 103,659 1.0 % — — Total notes payable 7,636,043 6,728,928 Senior Debentures Senior debenture* December 31, 2019 84,000 15.0 % 100,000 15.0 % Total senior debentures 84,000 100,000 Convertible Notes Payable Convertible note payable* January 29, 2021 374,137 24.0 % — — Convertible note payable November 20, 2020 1,700,000 5.0 % — — Total convertible notes payable 2,074,137 — — Senior Convertible Debentures Senior convertible debenture December 31, 2019 — — 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 10.0 % 250,000 10.0 % Senior convertible debenture November 30, 2020 1,000,000 9.0 % — — Total senior convertible debentures 1,250,000 275,000 Total long-term debt 17,113,336 10,138,496 Less unamortized discounts and debt issuance costs (3,990,019 ) (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 13,123,317 5,389,492 Less current portion of (13,123,317 ) (5,389,492 ) Debt classified as long-term debt $ — $ — ____________ * Note is in default. Refer to further discussion below.	December 31, 2019 (Amounts in US$'s) Maturity Date Amount Interest Secured Notes Payable Secured note payable February 28, 2020 $ 788,709 8.5 % Secured note payable March 1, 2022 224,288 9.0 % Secured note payable September 1, 2021 21,571 7.9 % Secured note payable November 26, 2021 2,000,000 9.0 % Total secured notes payable 3,034,568 Notes Payable Equipment financing loan September 15, 2020 3,828 8.8 % Note payable July 9, 2019 200,000 18.0 % Note payable September 1, 2019 200,000 18.0 % Note payable September 30, 2020 500,000 10.0 % Note payable September 30, 2020 175,000 10.0 % Note payable March 30, 2020 5,000,000 10.0 % Note payable July 9, 2019 200,000 18.0 % Notes payable December 6, 2019 450,100 18.0 % Total notes payable 6,728,928 Senior Convertible Debentures Senior convertible debenture December 31, 2019 100,000 15.0 % Senior convertible debenture December 31, 2019 25,000 15.0 % Senior convertible debenture December 31, 2021 250,000 10.0 % Total senior convertible debentures 375,000 Total long-term debt 10,138,496 Less unamortized discounts and debt issuance costs (4,749,004 ) Total long-term debt, less discounts and debt issuance costs 5,389,492 Less current portion of long-term debt (5,389,492 ) Debt classified as long-term debt $ —
Schedule of future maturities of long-term debt	(Amounts in US$’s) Remainder of 2020 $ 14,065,711 2021 2,344,018 2022 543,028 2023 55,944 2024 1,035 Thereafter 103,600 Total $ 17,113,336	(Amounts in US$'s) Total 2020 $ 7,888,496 2021 2,250,000 2022 — 2023 — 2024 — Thereafter — Total $ 10,138,496

Share-Based Compensation (Table

Share-Based Compensation (Tables) - Stock Options [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Schedule of equity plan to purchase the Company's common stock		During 2017, the Company granted the following options outside of any equity plan with the attributes described below to purchase the Company's common stock (amounts in US$'s, except share data) Grant Date Underlying Shares Option Price Full Vesting Date Expiration Date January 9, 2017 100,000 $ 2.90 January 9, 2019 January 7, 2021 August 3, 2017 5,130,000 $ 0.50 August 3, 2017 August 3, 2021 November 9, 2017 2,000,000 $ 0.50 November 9, 2017 November 9, 2021 December 13, 2017 200,000 $ 1.00 November 13, 2019 December 13, 2021 During 2018, the Company granted the following options outside of any equity plan with the attributes described below to purchase the Company's common stock (amounts in US$'s, except share data) Grant Date Underlying Shares Vesting Option Price Full Vesting Date Expiration Date March 28, 2018 100,000 50% in one year; 50% in two years from grant date $ 1.00 March 28, 2020 March 28, 2022 May 16, 2018 330,000 Immediate vesting $ 1.00 May 16, 2018 May 16, 2022 May 16, 2018 130,000 50% in one year; 50% in two years from grant date $ 1.00 May 16, 2020 May 16, 2022 September 26, 2018 6,000,000 $4,000,000 new government orders $ 0.65 December 21, 2018 September 26, 2022
Schedule of assumptions used to estimate fair value stock options granted	2020 Expected dividend yield 0 % Expected volatility 38.17 % Risk-free interest rate 0.205 - 0.310 % Expected life of options 3.25 - 5.00 years	2019 Expected dividend yield 0 Expected volatility 90 Risk-free interest rate 2.40-2.47 Expected life of options 4.0 years
Schedule of stock option activity	Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760 Exercisable – December 31, 2019 8,695,000 0.63 1.34 2,264,760 Granted 2,725,506 0.26 Exercised — — Cancelled or Expired (1,100,000 ) 0.67 Outstanding – September 30, 2020 10,320,506 $ 0.53 2.26 $ 19,338,950 Exercisable – September 30, 2020 10,220,506 $ 0.53 2.24 $ 19,206,950 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 13,990,000 $ 0.61 3.15 $ — Exercisable – January 10, 2019 13,610,000 0.59 2.42 — Granted 180,000 1.06 Exercised — — Cancelled or Expired (50,000 ) 0.90 Outstanding – September 30, 2019 14,120,000 $ 0.61 1.68 $ 3,796,960 Exercisable – September 30, 2019 13,745,000 $ 0.60 1.67 $ 3,796,960	Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 13,990,000 $ 0.61 3.15 $ — Granted 180,000 1.06 Exercised (5,250,000 ) 0.57 Cancelled or Expired (225,000 ) 0.72 Outstanding – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760 Exercisable – December 31, 2019 8,695,000 $ 0.63 1.34 $ 2,264,760

Warrants (Tables)

Warrants (Tables) - Warrant [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Class of Warrant or Right [Line Items]
Schedule of warrants to purchase the Company's common stock	Issuance Date Warrants Exercise Full Vesting Expiration November 20, 2015 70,000 $ 5.00 November 20, 2015 November 20, 2020 April 27, 2016 60,000 $ 2.91 April 27, 2016 April 27, 2019	Issuance Date Warrants Issued Exercise Price Full Vesting Date Expiration Date November 20, 2015 70,000 $ 5.00 November 20, 2015 November 20, 2020 April 27, 2016 60,000 $ 2.91 April 27, 2016 April 27, 2019 August 3, 2017 30,000 $ 0.50 August 3, 2017 August 3, 2021 August 3, 2017 2,000,000 $ 0.50 August 3, 2017 August 3, 2022 November 9, 2017 20,000 $ 0.50 November 9, 2017 November 9, 2021 September 26, 2018 100,000 $ 1.00 September 26, 2018 September 26, 2022
Schedule of assumptions used to estimate fair value warrants granted	2020 Expected dividend yield 0 % Expected volatility 36.96 – 41.55 % Risk-free interest rate 0.190 – 0.440 % Expected life of warrants 2.5 – 5.0 years	The following table summarizes the assumptions used to estimate the fair value of the warrants granted during fiscal 2019: Expected dividend yield 0% Expected volatility 32-33% Risk-free interest rate 1.38-1.82% Expected life of warrants 2.27-3.0 years
Schedule of warrant activity	Number of Weighted- Weighted- Aggregate Outstanding – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Exercisable – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Granted 2,576,878 0.46 Exercised (283,530 ) 0.01 Forfeited or Expired — — Outstanding – September 30, 2020 2,796,871 $ 0.60 4.17 $ 5,250,630 Exercisable – September 30, 2020 2,796,871 $ 0.60 4.17 $ 5,250,647 Number of Weighted- Weighted- Aggregate Outstanding – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Exercisable – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Granted 2,250,000 0.23 Exercised — — Forfeited or Expired (60,000 ) 2.91 Outstanding – September 30, 2019 4,470,000 $ 0.45 2.51 $ 2,557,100 Exercisable – September 30, 2019 4,470,000 $ 0.45 2.51 $ 2,557,100	Number of Warrants Weighted-Average Exercise Weighted-Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Exercisable – January 10, 2019 2,280,000 $ 0.72 3.44 $ — Granted 3,868,523 0.18 Exercised (5,472,500 ) 0.23 Forfeited or Expired (172,500 ) 3.61 Outstanding – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328 Exercisable – December 31, 2019 503,523 $ 0.95 1.96 $ 258,328

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of income tax benefit	(Amounts in US$’s) Nine months Ended January 10, 2019 US$’s Rates US$’s Rates Income tax benefit at statutory federal income tax rate $ 5,233,600 21.00 % $ 2,941,011 21.00 % State tax expense, net of federal benefit 996,900 4.00 % 560,193 4.00 % Permanent items (400 ) (0.00 )% — — Other (6,100 ) (0.02 )% — — Valuation allowance (6,224,000 ) (24.98 )% $ — — Income tax benefit — — % $ 3,501,204 25.00 %	December 31, 2019 US$’s Rates Income tax benefit at statutory federal income tax rate $ (6,653,400 ) 21.00 % State tax expense, net of federal benefit (1,267,300 ) 4.00 % Permanent items 20,000 (0.06 )% Valuation allowance 3,762,800 (11.88 )% Income tax benefit $ (4,137,900 ) 13.06 %
Schedule of deferred tax assets		(Amounts in US$’s) December 31, Deferred tax assets: Share-based compensation $ 13,700 Inventory reserve 137,000 Allowance for bad debt 172,700 Net operating loss carryover 11,867,800 Foreign losses 4,130,000 General business credits 256,400 Valuation allowance (3,762,800 ) Total deferred tax assets 12,814,800 Deferred tax liabilities: Depreciation (43,000 ) Amortization (12,771,800 ) Total deferred tax liabilities (12,814,800 ) Net deferred tax assets (liabilities) $ —

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in carrying amount of goodwill	(Amounts in US$'s) Total Balance at December 31, 2019 $ 56,386,796 Balance at September 30, 2020 $ 75,538,127	(Amounts in US$'s) Total Balance at January 10, 2019 (inception) $ — Acquisitions 56,386,796 Balance at December 31, 2019 $ 56,386,796
Schedule of gross carrying amounts and accumulated amortization	(Amounts in US$'s) Gross Accumulated Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Licenses — — — Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets at December 31, 2019 $ 58,220,782 $ (6,943,300 ) $ 51,277,482 Trade names $ 5,643,204 $ (1,093,884 ) $ 4,549,320 Licenses 410,000 — 410,000 Technology 32,823,992 (8,408,374 ) 24,415,618 Customer relationships 15,611,018 (4,379,965 ) 11,231,053 Intellectual property 3,729,537 (517,991 ) 3,211,546 Noncompete 937,249 (390,520 ) 546,729 Total definite-lived intangible assets at September 30, 2020 $ 59,155,000 $ (14,790,734 ) $ 44,364,266	(Amounts in US$'s) Gross Accumulated Amortization Net Definite-lived intangible assets: Trade names $ 5,643,204 $ (489,222 ) $ 5,153,982 Technology 32,800,000 (4,308,333 ) 28,491,667 Customer relationships 15,110,792 (2,054,894 ) 13,055,898 Intellectual property 3,729,537 (51,799 ) 3,677,738 Noncompete 937,249 (39,052 ) 898,197 Total definite-lived intangible assets $ 58,220,782 $ (6,943,300 ) $ 51,277,482
Schedule of amortization expense for intangible assets	(Amounts in US$'s) Estimated Remainder of 2020 $ 2,637,033 2021 10,508,774 2022 10,079,202 2023 10,079,202 2024 8,024,308 2025 2,621,877 2026 378,187 2027 35,683	Actual Estimated (Amounts in US$'s) 2019 2020 2021 2022 2023 2024 Amortization expense $ 6,943,300 $ 10,385,211 $ 10,346,159 $ 9,916,587 $ 9,916,587 $ 7,861,692

Description of Business and B_2

Description of Business and Basis of Presentation (Details) - $ / shares	Nov. 27, 2019	Apr. 02, 2019	Mar. 04, 2019	Jan. 31, 2019	Jan. 29, 2019	Jan. 23, 2019	Jan. 22, 2019	Jan. 20, 2019	Jan. 12, 2019	Nov. 15, 2019	Sep. 04, 2019
Description of Business and Basis of Presentation (Textual)
Number of common stock stockholder received after merger agreement, description	For each share of ComSovereign common stock, the stockholder received 1.8902 shares of the Company's common stock.
Outstanding shares of Preferred Series A were exchanged										2,600,000
Aggregate shares of common stock										2,600,000
Common stock per share					$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001		$ 0.50
Dr. Chen K. Sun [Member]
Description of Business and Basis of Presentation (Textual)
Unregistered redeemable convertible preferred stock, description				In connection with the purchase of VEO, ComSovereign issued 1,500,000 unregistered shares of Series A Redeemable Convertible Preferred stock (“Preferred Series A”) to Dr. Chen K. Sun, who is also a founding member of ComSovereign.
Sergei Begliarov [Member]
Description of Business and Basis of Presentation (Textual)
Unregistered redeemable convertible preferred stock, description				In connection with the purchase of InduraPower, ComSovereign issued an aggregate of 800,000 unregistered Preferred Series A shares. Of those 800,000 shares, 688,800 Preferred Series A shares were issued to Sergei Begliarov, who is a founding member of ComSovereign and who became the Chief Executive Officer of InduraPower, and the balance was distributed to four other shareholders.
Dr. Dustin McIntire [Member]
Description of Business and Basis of Presentation (Textual)
Unregistered redeemable convertible preferred stock, description			In connection with the purchase of Silver Bullet, ComSovereign issued 300,000 unregistered Preferred Series A shares to Dr. Dustin McIntire, who is a founding member of ComSovereign and who became the Company’s Chief Technology Officer.
DragonWave and Lextrum [Member]
Description of Business and Basis of Presentation (Textual)
Unregistered redeemable convertible preferred stock, description		In connection with the purchase of DragonWave and Lextrum, ComSovereign issued an aggregate of 13,237,149 shares of common stock to the shareholders of the parent company of DragonWave and Lextrum. Included in those shareholders were Daniel L. Hodges, the Chairman of the parent company, and John E. Howell, the Director and Chief Executive Officer of the parent company.
Founding Member One [Member]
Description of Business and Basis of Presentation (Textual)
Common stock acquired								6,000,000	6,000,000
Founding Member Two [Member]
Description of Business and Basis of Presentation (Textual)
Common stock acquired								6,000,000	6,000,000
Addional Founding [Member]
Description of Business and Basis of Presentation (Textual)
Common stock acquired					100,000	500,000
Aggregate shares of common stock							3,290,000
Common stock per share						$ 0.0001

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Test equipment, research and development equipment [Member] | Minimum [Member]
Property and equipment useful life	4 years	4 years
Test equipment, research and development equipment [Member] | Maximum [Member]
Property and equipment useful life	5 years	5 years
Computer hardware [Member]
Property and equipment useful life	2 years	2 years
Production fixtures [Member]
Property and equipment useful life	3 years	3 years
Leasehold Improvements [Member]
Property and equipment useful life		5 years
Other [Member] | Minimum [Member]
Property and equipment useful life	3 years	3 years
Other [Member] | Maximum [Member]
Property and equipment useful life	5 years	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended						4 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Numerator:
Net loss	$ (10,330,829)	$ (7,565,685)	$ (7,025,538)	$ (5,445,177)	$ (4,287,757)	$ (770,677)	$ (10,330,829)	$ (24,922,052)	$ (10,503,611)	$ (27,545,255)
Numerator for basic earnings per share - loss available to common shareholders	$ (10,330,829)			$ (7,260,236)				$ (24,922,052)	$ (12,318,670)	$ (27,545,255)
Denominator:
Denominator for basic earnings per share - weighted average common shares outstanding	132,649,621			43,953,888				132,466,532	39,103,721	48,714,099
Dilutive effect of warrants and options
Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions	132,649,621			43,953,888				132,466,532	39,103,721	48,714,099
Basic loss per common share	$ (0.08)			$ (0.12)				$ (0.19)	$ (0.27)	$ (0.57)
Diluted loss per common share	$ (0.08)			$ (0.12)				$ (0.19)	$ (0.27)	$ (0.57)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Textual) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Summary of Significant Accounting Policies (Additional Information)
Uncollectible receivables			$ 690,830
Valuation allowance against net deferred tax assets percentage		25.00%	13.06%
Description of income taxes			The amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2019.
FDIC limit of depositor			$ 250,000
Warrant [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares			48,498
Share-based Payment Arrangement [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares			837,479
Restricted Stock [Member]
Summary of Significant Accounting Policies (Additional Information)
Anti-dilutive shares			156,091

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2019
Management's Liquidity Plans (Textual)
Cash flows from operations		$ (4,462,866)	$ (11,657,063)		$ (6,853,247)
Accumulated deficit	$ (52,467,307)	(52,467,307)			(27,545,255)	$ (27,545,255)
Negative cash flows from operations		(4,462,867)
Negative working capital	18,978,529	$ 18,978,529
Forecast [Member]
Management's Liquidity Plans (Textual)
Private placement				$ 20,000,000
Management's Liquidity Plans [Member]
Management's Liquidity Plans (Textual)
Cash flows from operations						6,853,247
Accumulated deficit					(27,545,255)	(27,545,255)
Working capital					$ 6,477,230	$ 6,477,230
Management's Liquidity Plans [Member] | Subsequent Event [Member]
Management's Liquidity Plans (Textual)
Sale of equity	$ 13,000,000

Revenue (Details)

Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenue [Abstract]
Services and products transferred at a point in time	$ 1,941,239	$ 1,824,924	$ 7,056,659	$ 2,289,249	$ 2,803,026
Services and products transferred over time	77,124	748,507	457,001	1,287,093	1,909,186
Total revenue	$ 2,018,363	$ 2,573,431	$ 7,513,660	$ 3,576,342	$ 4,712,212

Revenue (Details 1)

Revenue (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Total revenue	$ 2,018,363	$ 2,573,431	$ 7,513,660	$ 3,576,342	$ 4,712,212
Products [Member]
Total revenue	1,726,425	1,824,924	6,298,041	2,289,249	2,702,410
Services [Member]
Total revenue	$ 291,938	$ 748,507	$ 1,215,619	$ 1,287,093	$ 2,009,802

Revenue (Details 2)

Revenue (Details 2) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Total revenue	$ 2,018,363	$ 2,573,431	$ 7,513,660	$ 3,576,342	$ 4,712,212
North America [Member]
Total revenue	1,830,967	2,466,473	6,755,717	2,669,728	3,476,977
International [Member]
Total revenue	$ 187,396	$ 106,958	$ 757,943	$ 906,614	$ 1,235,235

Revenue (Details 3)

Revenue (Details 3)	9 Months Ended
	Sep. 30, 2020USD ($)
Revenue [Abstract]
Balance at beginning	$ 302,815
Increase	7,643
Balance at end	$ 310,458

Revenue (Details Textual)

Revenue (Details Textual)	Sep. 30, 2020USD ($)
Revenue (Textual)
Contract liability	$ 156,937

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($)	3 Months Ended						4 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Numerator:
Net loss	$ (10,330,829)	$ (7,565,685)	$ (7,025,538)	$ (5,445,177)	$ (4,287,757)	$ (770,677)	$ (10,330,829)	$ (24,922,052)	$ (10,503,611)	$ (27,545,255)
Numerator for basic earnings per share - loss available to common shareholders	$ (10,330,829)			$ (7,260,236)				$ (24,922,052)	$ (12,318,670)	(27,545,255)
Denominator:
Denominator for basic earnings per share - weighted average common shares outstanding	132,649,621			43,953,888				132,466,532	39,103,271
Dilutive effect of warrants and options
Denominator for diluted earnings per share - weighted average common shares outstanding and assumed conversions	132,649,621			43,953,888				132,466,532	39,103,271
Basic loss per common share	$ (0.08)			$ (0.12)				$ (0.19)	$ (0.27)	$ (0.57)
Diluted loss per common share	$ (0.08)			$ (0.12)				$ (0.19)	$ (0.27)	$ (0.57)

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jan. 09, 2019
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 505,053	$ 812,452	$ 661,910
Total cash and cash equivalents in the Statement of Cash Flows	$ 505,053	$ 812,452

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Account receivables	$ 2,547,763	$ 2,859,489
Less: Allowance for doubtful accounts	(1,654,356)	(690,830)
Total account receivables, net	$ 893,407	$ 2,168,659

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Accounts Receivable, Net (Textual)
Corresponding liability total	$ 58,095		$ 58,095
Factoring arrangement total			$ 68,347
Invoice, percentage			85.00%
Bad debt expense	$ 647,643		$ 647,643

Inventory (Details)

Inventory (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 1,775,498	$ 1,041,256
Work in progress	873,050	1,566,147
Finished goods	3,796,555	3,060,518
Total production inventory	6,445,103	5,667,921
Inventory held for customer service/warranty		56,409
Total inventory	6,445,103	5,724,330
Reserve	(1,125,513)	(1,052,934)
Total inventory, net	$ 5,319,590	$ 4,671,396

Prepaid Expenses (Details)

Prepaid Expenses (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Prepaid Expense, Current [Abstract]
Prepaid products and services	$ 420,077	$ 873,617
Prepaid rent and security deposit	169,310	43,112
Prepaid expenses, net	$ 589,387	$ 916,729

Property and Equipment, Net (De

Property and Equipment, Net (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Test equipment, research and development equipment [Member] | Minimum [Member]
Property and equipment useful life	4 years	4 years
Test equipment, research and development equipment [Member] | Maximum [Member]
Property and equipment useful life	5 years	5 years
Computer hardware [Member]
Property and equipment useful life	2 years	2 years
Production fixtures [Member]
Property and equipment useful life	3 years	3 years
Leasehold Improvements [Member]
Property and equipment useful life		5 years
Property and equipment useful life, description	Shorter of remaining lease term or 5 years
Other [Member] | Minimum [Member]
Property and equipment useful life	3 years	3 years
Other [Member] | Maximum [Member]
Property and equipment useful life	5 years	5 years

Property and Equipment, Net (_2

Property and Equipment, Net (Details 1) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 10,684,282	$ 9,222,774
Less - accumulated depreciation	(8,451,193)	(7,764,668)
Property and equipment, net	2,233,089	1,458,106
Shop machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	9,481,183	8,100,667
Computers and electronics [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	579,875	558,561
Office furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	348,911	341,214
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 274,313	$ 222,332

Property and Equipment, Net (_3

Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2019
Property and Equipment (Textual)
Amount invested to capital expenditure			$ 96,852			$ 87,038
Depreciation expense	$ 278,857	$ 197,446	797,801	$ 304,669	$ 304,669	$ 623,884
Capital expenditures			$ 96,852

Leases (Details)

Leases (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Jan. 11, 2019
Operating lease ROU assets	$ 2,891,113	$ 2,199,682
Operating lease liability	2,360,575	1,744,569
Operating Leases [Member]
Operating lease ROU assets	2,891,113	2,199,682	$ 116,876
Operating lease liability	$ 3,020,364	$ 2,212,548	$ 116,876

Leases (Details 1)

Leases (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2020	Dec. 31, 2019
Operating lease ROU Asset - December 31, 2019	$ 2,199,682
Operating lease ROU Asset - September 30, 2020	2,891,113	$ 2,199,682
Operating lease liability - December 31, 2019	2,212,548
Operating lease liability - September 30, 2020	3,020,364	2,212,548
Operating lease liability - short term			$ 659,789	$ 467,979
Operating lease liability - long term			2,360,575	1,744,569
Operating lease liability - total	3,020,364	2,212,548	3,020,364	2,212,548
Other information related [Member]
Operating lease ROU Asset - December 31, 2019	2,199,682	116,876
Increase	1,287,432	2,300,580
Decrease	(151,565)
Amortization	(444,436)	(217,774)
Operating lease ROU Asset - September 30, 2020	2,891,113	2,199,682
Operating lease liability - December 31, 2019	2,212,548	116,876
Increase	1,233,284	2,300,580
Decrease	(151,565)
Amortization	(273,903)	(204,908)
Operating lease liability - September 30, 2020	3,020,364	2,212,548
Operating lease liability - short term			659,789
Operating lease liability - long term			2,360,575
Operating lease liability - total	$ 3,020,364	$ 116,876	$ 3,020,364	$ 2,212,548

Leases (Details 2)

Leases (Details 2)	Sep. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Weighted average remaining lease term of operating leases	4 years 5 months 9 days	4 years 6 months 21 days
Weighted average discount rate of operating leases	5.99%	6.50%

Leases (Details 3)

Leases (Details 3) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2020	$ 188,633	$ 557,200
2021	805,765	521,067
2022	699,255	431,146
2023	713,647	434,736
2024	641,648	389,917
Thereafter	377,459	177,735
Total minimum lease payments	3,426,407	2,511,801
Less: effect of discounting	(406,043)	(299,253)
Present value of future minimum lease payments	3,020,364	2,212,548
Less: current obligations under leases	(659,789)	(467,979)
Long-term lease obligations	$ 2,360,575	$ 1,744,569

Leases (Details 4)

Leases (Details 4) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Finance lease ROU Asset - December 31, 2019
Finance lease ROU Asset - September 30, 2020	73,576
Finance lease liability - December 31, 2019
Payment	(12,634)
Finance lease liability - September 30, 2020	14,296
Finance lease liability - short term			$ 55,046
Finance lease liability - total	14,296		14,296
Other information related [Member]
Finance lease ROU Asset - December 31, 2019
Increase	81,976
Amortization	(8,400)
Finance lease ROU Asset - September 30, 2020	73,576
Finance lease liability - December 31, 2019
Increase	81,976
Amortization	1,063
Payment	(13,697)
Finance lease liability - September 30, 2020	69,342
Finance lease liability - short term			55,046
Finance lease liability - long term			14,296
Finance lease liability - total	$ 69,342		$ 69,342

Leases (Details 5)

Leases (Details 5)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Weighted average remaining lease term	1 year 3 months 26 days	4 years 6 months 21 days
Weighted average discount rate	4.18%	6.50%

Leases (Details Textual)

Leases (Details Textual)	Aug. 14, 2020USD ($)ft²	Jul. 11, 2020USD ($)	Mar. 06, 2020USD ($)ft²	Jun. 01, 2019ft²	Mar. 01, 2019USD ($)ft²	Sep. 17, 2020USD ($)	Jul. 19, 2020USD ($)	Jan. 31, 2019USD ($)ft²	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 29, 2020USD ($)	Aug. 06, 2020USD ($)
Leases (Textual)
Description of incremental borrowing rate										Incremental borrowing rate of 5.5%.
Weighted average remaining operating lease term									4 years 5 months 9 days	4 years 6 months 21 days
Weighted average discount rate									5.99%	6.50%
Operating lease rate					5.50%			5.90%		8.46%
Lease area square feet | ft²	5,533		23,300	7,432	2,390			5,533
Right-of-use asset and operating lease liability	$ 161,328		$ 1,048,058							$ 2,199,682	$ 23,898	$ 28,405
Monthly payments of operating lease		$ 1,482	$ 965		$ 54,852	$ 529		$ 6,316		89,482
Lease expire date	Jul. 31, 2020		May 30, 2025			Dec. 29, 2025
Bargain purchase option		1	$ 1
Reduction of the right-of-use asset and lease liability									$ 151,565
Increase of right-of-use asset									54,148
Right-of-use asset and finance lease liability		$ 35,562	$ 18,009
Finance lease maturity date		Jun. 11, 2022	Oct. 1, 2021
Monthly payments of operating lease, description						Monthly payments are $529 during the life of the lease, excluding a lease incentive of $1,750 payable at lease commencement.
Lease liability									$ 3,020,364	$ 2,212,548
VEO [Member]
Leases (Textual)
Operating lease rate										5.70%
Lease area square feet | ft²				3,031
Monthly payments of operating lease										$ 341,200
Minimum [Member]
Leases (Textual)
Monthly payments of operating lease	$ 4,786		$ 20,903				$ 2,473
Lease liability					2,091					5,351
Minimum [Member] | VEO [Member]
Leases (Textual)
Monthly payments of operating lease										6,800
Maximum [Member]
Leases (Textual)
Monthly payments of operating lease	$ 5,078		$ 17,600				$ 2,499
Lease liability					$ 2,188					5,717
Maximum [Member] | VEO [Member]
Leases (Textual)
Monthly payments of operating lease										$ 7,654

Business Acquisitions (Details)

Business Acquisitions (Details) - VEO Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Number of Preferred Series A shares paid | shares	1,500,000
Per share value | $ / shares	$ 8.81
Purchase price | $	$ 13,215,000

Business Acquisitions (Details

Business Acquisitions (Details 1) - VEO Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)
Cash	$ 55,261
Fixed and other long-term assets	4,000
Assumed liabilities	(40,531)
Intangible assets and goodwill:
Total intangible assets and goodwill	13,196,270
Total Consideration	13,215,000
Technology [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	6,410,000
Goodwill [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	$ 6,786,270

Business Acquisitions (Detail_2

Business Acquisitions (Details 2) - IPI Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Number of Preferred Series A shares paid | shares	800,000
Per share value | $ / shares	$ 8.81
Purchase price | $	$ 7,048,000

Business Acquisitions (Detail_3

Business Acquisitions (Details 3) - IPI Purchase Price [Member]	1 Months Ended
	Jan. 31, 2019USD ($)
Cash	$ 18,791
Debt-free net working capital (excluding cash)	263,459
Fixed and other long-term assets	97,384
Assumed liabilities	(1,240,097)
Intangible assets and goodwill:
Total intangible assets and goodwill	7,908,463
Total Consideration	7,048,000
Goodwill estimate [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	6,908,463
Technology [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	$ 1,000,000

Business Acquisitions (Detail_4

Business Acquisitions (Details 4) - SBT Purchase Price [Member]	Mar. 04, 2019USD ($)$ / sharesshares
Number of Preferred Series A shares paid | shares	300,000
Per share value | $ / shares	$ 8.81
Purchase price | $	$ 2,643,000

Business Acquisitions (Detail_5

Business Acquisitions (Details 5) - SBT Purchase Price [Member]	Mar. 04, 2019USD ($)
Cash	$ 273,290
Debt-free net working capital (excluding cash)	103,537
Fixed and other long-term assets	21,000
Liabilities assumed	(84,382)
Intangible assets and goodwill:
Total intangible assets and goodwill	2,329,555
Total Consideration	2,643,000
Goodwill [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	1,519,555
Customer relationships [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	400,000
Trade name [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	200,000
Technology [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	$ 210,000

Business Acquisitions (Detail_6

Business Acquisitions (Details 6)	Apr. 02, 2019USD ($)$ / sharesshares
DragonWave-X and Lextrum Purchase Price [Member]
Number of common stock paid | shares	13,237,149
Per share value | $ / shares	$ 4.40
Purchase price	$ 58,243,456
DragonWave-X [Member]
Purchase price	42,081,392
Lextrum [Member]
Purchase price	$ 16,162,064

Business Acquisitions (Detail_7

Business Acquisitions (Details 7) - DragonWave [Member]	Apr. 02, 2019USD ($)
Cash	$ 1,274,072
Debt-free net working capital (excluding cash)	(1,099,194)
Note payable	(5,690,000)
Fixed and other long-term assets	2,455,714
Intangible assets:
Total intangible assets and goodwill	45,140,800
Total Consideration	42,081,392
Customer relationships [Member]
Intangible assets:
Total intangible assets and goodwill	13,080,000
Technology [Member]
Intangible assets:
Total intangible assets and goodwill	13,750,000
Trade name [Member]
Intangible assets:
Total intangible assets and goodwill	4,210,000
Goodwill estimate [Member]
Intangible assets:
Total intangible assets and goodwill	$ 14,100,800

Business Acquisitions (Detail_8

Business Acquisitions (Details 8) - Lextrum [Member]	Apr. 02, 2019USD ($)
Cash	$ 8,105
Debt-free net working capital (excluding cash)	(103,611)
Fixed and other long-term assets
Intangible assets:
Total intangible assets and goodwill	1,657,570
Total Consideration	16,162,064
Technology [Member]
Intangible assets:
Total intangible assets and goodwill	11,430,000
Goodwill estimate [Member]
Intangible assets:
Total intangible assets and goodwill	$ 4,827,570

Business Acquisitions (Detail_9

Business Acquisitions (Details 9) - Historical Drone Aviation Holding Corp [Member]	1 Months Ended
	Nov. 27, 2019USD ($)
Working capital	$ 2,399,800
Other assets	220,672
Intangible assets and goodwill:
Total intangible assets and goodwill	25,637,019
Total Consideration	28,257,491
Intellectual property [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	3,729,537
Trade names [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	1,233,204
Customer relationships [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	1,630,792
Noncompete [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	937,249
Goodwill estimate [Member]
Intangible assets and goodwill:
Total intangible assets and goodwill	$ 18,106,237

Business Acquisitions (Detai_10

Business Acquisitions (Details 10) - Fast Plastic Parts, LLC and Spring Creek Manufacturing, Inc. Acquisition [Member]	Mar. 06, 2020USD ($)
Inventory	$ 168,106
Prepaid expenses	66,575
Property & equipment	1,365,319
Operating lease right-of-use-assets	1,048,058
Finance lease right-of-use assets	18,009
Intangible assets:
Customer relationships	500,226
Total assets	3,166,293
Current portion of long-term debt	1,270,879
Operating lease liabilities, current	166,919
Finance lease liabilities, current	6,578
Operating lease liabilities, net of current portion	881,139
Finance lease liabilities, net of current portion	11,431
Total purchase consideration	$ 829,347

Business Acquisitions (Detai_11

Business Acquisitions (Details 11) - USD ($)	Sep. 30, 2020	Jul. 06, 2020	Dec. 31, 2019	Jan. 09, 2019
Intangible assets:
Goodwill	$ 75,538,127		$ 56,386,796
Virtual Network Communications, Inc. [Member]
Inventory		$ 157,727
Prepaid expenses		15,000
Intangible assets:
Goodwill		19,151,331
Technology		23,992
Licenses		410,000
Total assets		19,758,050
Accounts payable and other accrued liabilities		5,000
Interest payable		35
Note payable		24,028
Total purchase consideration		$ 19,728,987

Business Acquisitions (Detai_12

Business Acquisitions (Details Textual)	Jul. 11, 2020USD ($)	Jul. 06, 2020USD ($)$ / sharesshares	Mar. 06, 2020USD ($)ft²shares	Mar. 06, 2020USD ($)	Apr. 02, 2019$ / sharesshares	Mar. 04, 2019$ / sharesshares	Mar. 04, 2019$ / sharesshares	Jan. 31, 2019$ / sharesshares	Sep. 30, 2020USD ($)shares	Dec. 31, 2019USD ($)	Aug. 31, 2016USD ($)
Business Aquisitions (Textual)
Principal amount									$ 500,000		$ 50,000
Purchase price consideration amount	$ 1			$ 1
Cash										$ 120,000
Purchase warrants shares | shares		1,736,284
Fair value of warrants		$ 1,646,471
Escrow fund [Memebr]
Business Aquisitions (Textual)
Purchase warrants shares | shares									4,000,000
Fast Plastics Parts, LLC And Spring Creek Manufacturing, Inc [Member]
Business Aquisitions (Textual)
Purchase price of consideration									$ 829,347
Short term debt incurred to the sellers									575,574
Cash paid for acquisition			$ 253,773
Number of square feet occupied for manufacturing facility | ft²			23,300
Principal amount									500,000
Original issue discount of promissory note									50,000
Maturity date			Dec. 5, 2020
Number of shares of common stock issued for promissory note | shares			446,000
Acquisition related costs									$ 25,714
Spring Creek Manufacturing, Inc [Member]
Business Aquisitions (Textual)
Common stock percentage			100.00%
VEO [Member] | Preferred Class A [Member]
Business Aquisitions (Textual)
Acquired shares | shares								1,500,000
Acquire per share | $ / shares								$ 8.81
VEO [Member] | Preferred Series A [Member]
Business Aquisitions (Textual)
Acquired shares | shares								1,500,000
Acquire per share | $ / shares								$ 8.81
InduraPower, Inc. [Member] | Preferred Class A [Member]
Business Aquisitions (Textual)
Acquired shares | shares								800,000
Acquire per share | $ / shares								$ 8.81
InduraPower, Inc. [Member] | Preferred Series A [Member]
Business Aquisitions (Textual)
Acquired shares | shares								800,000
Acquire per share | $ / shares								$ 8.81
Silver Bullet Technology, Inc. [Member] | Preferred Class A [Member]
Business Aquisitions (Textual)
Acquired shares | shares							300,000
Acquire per share | $ / shares						$ 8.81	$ 8.81
Silver Bullet Technology, Inc. [Member] | Preferred Series A [Member]
Business Aquisitions (Textual)
Acquired shares | shares						300,000
Acquire per share | $ / shares						$ 8.81	$ 8.81
DragonWave-X LLC and Lextrum, Inc. [Member]
Business Aquisitions (Textual)
Acquired shares | shares					13,237,149
Acquire per share | $ / shares					$ 4.40
VNC [Member]
Business Aquisitions (Textual)
Purchase price consideration amount		19,728,987
Cash		2,892,727
Fair value of common stock		$ 12,677,267
Fair value of common stock per share value | $ / shares		$ 1.08
Common stock shares | shares		11,738,210
Purchase warrants shares | shares		2,525,506
Interest receivable		$ 251,247
Fair value of warrants		$ 2,261,275

Long-Lived Assets and Goodwil_2

Long-Lived Assets and Goodwill (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Jan. 09, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill balance	$ 75,538,127	$ 56,386,796

Long-Lived Assets and Goodwil_3

Long-Lived Assets and Goodwill (Details 1) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Gross Carrying Amount	$ 59,155,000	$ 58,220,782
Accumulated Amortization	(14,790,734)	(6,943,300)
Net Carrying Amount	44,364,266	51,277,482
Licenses [Member]
Gross Carrying Amount	410,000
Accumulated Amortization
Net Carrying Amount	410,000
Trade names [Member]
Gross Carrying Amount	5,643,204	5,643,204
Accumulated Amortization	(1,093,884)	(489,222)
Net Carrying Amount	4,549,320	5,153,982
Technology [Member]
Gross Carrying Amount	32,823,992	32,800,000
Accumulated Amortization	(8,408,374)	(4,308,333)
Net Carrying Amount	24,415,618	28,491,667
Customer relationships [Member]
Gross Carrying Amount	15,611,018	15,110,792
Accumulated Amortization	(4,379,965)	(2,054,894)
Net Carrying Amount	11,231,053	13,055,898
Intellectual Property [Member]
Gross Carrying Amount	3,729,537	3,729,537
Accumulated Amortization	(517,991)	(51,799)
Net Carrying Amount	3,211,546	3,677,738
Noncompete [Member]
Gross Carrying Amount	937,249	937,249
Accumulated Amortization	(390,520)	(39,052)
Net Carrying Amount	$ 546,729	$ 898,197

Long-Lived Assets and Goodwil_4

Long-Lived Assets and Goodwill (Details 2) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
The remainder of 2020	$ 2,637,033
2021	10,508,774	$ 6,943,300
2022	10,079,202	10,385,211
2023	10,079,202	10,346,159
2024	8,024,308	9,916,587
2025	2,621,877	9,916,587
2026	378,187	$ 7,861,692
2027	$ 35,683

Long-Lived Assets and Goodwil_5

Long-Lived Assets and Goodwill (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Long-Lived Assets and Goodwill (Textual)
Amortization expense of intangible assets	$ 2,621,315	$ 2,243,135	$ 7,847,434	$ 4,614,131

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance
Acquisitions	56,386,796
Ending balance	$ 56,386,796

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Details 1) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Gross Carrying Amount	$ 59,155,000	$ 58,220,782
Accumulated Amortization	(14,790,734)	(6,943,300)
Net Carrying Amount	44,364,266	51,277,482
Trade names [Member]
Gross Carrying Amount	5,643,204	5,643,204
Accumulated Amortization	(1,093,884)	(489,222)
Net Carrying Amount	4,549,320	5,153,982
Technology [Member]
Gross Carrying Amount	32,823,992	32,800,000
Accumulated Amortization	(8,408,374)	(4,308,333)
Net Carrying Amount	24,415,618	28,491,667
Customer relationships [Member]
Gross Carrying Amount	15,611,018	15,110,792
Accumulated Amortization	(4,379,965)	(2,054,894)
Net Carrying Amount	11,231,053	13,055,898
Intellectual Property [Member]
Gross Carrying Amount	3,729,537	3,729,537
Accumulated Amortization	(517,991)	(51,799)
Net Carrying Amount	3,211,546	3,677,738
Noncompete [Member]
Gross Carrying Amount	937,249	937,249
Accumulated Amortization	(390,520)	(39,052)
Net Carrying Amount	$ 546,729	$ 898,197

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Details 2) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 10,508,774	$ 6,943,300
2020	10,079,202	10,385,211
2021	10,079,202	10,346,159
2022	8,024,308	9,916,587
2023	2,621,877	9,916,587
2024	$ 378,187	$ 7,861,692

Revolving Line of Credit and _2

Revolving Line of Credit and Note Payable (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Revolving Line of Credit (Textual)
CNB Bank account	$ 120,000
CNB Bank account
Revolving Line of Credit (Textual)
CNB Note maturity date, description	In 2017, the Company issued a promissory note (the “CNB Note”) to City National Bank of Florida (“CNB”) in the principal amount of $2,000,000, with a maturity date of August 2, 2018. In 2018, the maturity date of the CNB Note was extended to August 2, 2019. On August 29, 2019, the maturity date of the CNB Note was extended to August 2, 2020.
Monthly payment, description	The CNB Note bears an interest rate equal to the average of the interest rates per annum at which U.S. Dollars are offered in the London Interbank Borrowing Market ("LIBOR") for a 30-day period (the "Index") plus 2.9% over the Index. The Company will pay to CNB a late charge of 5.0% of any monthly payment not received by CNB within 10 calendar days after its due date.
Line of credit drawn	$ 2,000,000
Additional interest rate on fee	4.60%
Minimum average annual balance	$ 1,600,000
CNB Bank account	120,000
Aggregate unencumbered liquidity	$ 6,000,000

Debt Agreements (Details)

Debt Agreements (Details) - USD ($)

1 Months Ended

9 Months Ended

Jul. 06, 2020

Apr. 29, 2020

Feb. 26, 2020

Sep. 30, 2020

Aug. 11, 2020

Aug. 05, 2020

Dec. 31, 2019

Nov. 07, 2019

Aug. 31, 2016

Amount Outstanding

$ 500,000

$ 50,000

Interest rate

5.00%

133.00%

7.90%

Total long-term debt

17,113,336

$ 10,138,496

$ 18,980

Less unamortized discounts and debt issuance costs

(3,990,019)

(4,749,004)

Total long-term debt, less discounts and debt issuance costs

13,123,317

5,389,492

Less current portion of long-term debt

(13,123,317)

(5,389,492)

Debt classified as long-term debt

Secured note payable One [Member]

Maturity Date

[1]

Feb. 28, 2020

Amount Outstanding

[1]

$ 788,709

$ 788,709

Interest rate

[1]

12.50%

8.50%

Secured note payable Two [Member]

Maturity Date

[1]

Mar. 1, 2022

Amount Outstanding

[1]

$ 186,709

$ 224,288

Interest rate

[1]

9.00%

9.00%

Secured note payable Three [Member]

Maturity Date

[1]

Sep. 1, 2021

Amount Outstanding

[1]

$ 18,980

$ 21,571

Interest rate

[1]

7.90%

7.90%

Secured note payable Four [Member]

Maturity Date

Nov. 26, 2021

Amount Outstanding

$ 2,000,000

$ 2,000,000

Interest rate

9.00%

9.00%

Secured note payable Five [Member]

Maturity Date

Dec. 26, 2020

Amount Outstanding

$ 211,667

Interest rate

78.99%

Secured note payable Six [Member]

Maturity Date

Dec. 26, 2020

Sep. 15, 2020

[1]

Amount Outstanding

$ 600,000

$ 855,120

[1]

[1]

Interest rate

78.99%

36.00%

[1]

[1]

Total long-term debt

$ 211,667

Secured Notes Payable Seven [Member]

Maturity Date

[1]

Oct. 15, 2020

Amount Outstanding

[1]

$ 2,007,971

Interest rate

[1]

5.00%

Secured Notes Payable [Member]

Amount Outstanding

$ 6,069,156

$ 3,034,568

Equipment financing loan [Member]

Maturity Date

Sep. 15, 2020

Amount Outstanding

$ 3,828

Interest rate

8.80%

Note payable [Member]

Maturity Date

Jul. 9, 2019

Amount Outstanding

$ 200,000

Interest rate

18.00%

Note payable one [Member]

Maturity Date

Sep. 1, 2019

Amount Outstanding

$ 200,000

Interest rate

18.00%

Note payable Two [Member]

Maturity Date

[1]

Sep. 30, 2020

Amount Outstanding

[1]

$ 500,000

$ 500,000

Interest rate

[1]

10.00%

10.00%

Note payable Three [Member]

Maturity Date

[1]

Sep. 30, 2020

Amount Outstanding

[1]

$ 175,000

$ 175,000

Interest rate

[1]

10.00%

10.00%

Note payable Four [Member]

Maturity Date

[1]

Aug. 31, 2020

Amount Outstanding

[1]

$ 3,500,000

$ 5,000,000

Interest rate

[1]

12.00%

10.00%

Note payable Five [Member]

Maturity Date

Jul. 9, 2019

Amount Outstanding

$ 200,000

Interest rate

18.00%

Note payable Six [Member]

Maturity Date

[1]

Dec. 6, 2019

Amount Outstanding

[1]

$ 66,700

$ 450,100

Interest rate

[1]

500.00%

18.00%

Notes payable Seven [Member]

Maturity Date

Nov. 30, 2020

Amount Outstanding

$ 500,000

Interest rate

0.00%

Notes payable Eight [Member]

Maturity Date

[1]

Jun. 30, 2020

Amount Outstanding

[1]

$ 379,588

Interest rate

[1]

0.00%

Note payable Nine [Member]

Maturity Date

[1]

Jun. 30, 2020

Amount Outstanding

[1]

$ 165,986

Interest rate

[1]

0.00%

Note payable Ten [Member]

Maturity Date

[1]

Feb. 16, 2023

Amount Outstanding

[1]

$ 83,309

Interest rate

[1]

3.00%

Equipment financing loan One [Member]

Maturity Date

[1]

Nov. 9, 2023

Amount Outstanding

[1]

$ 61,287

Interest rate

[1]

8.50%

Equipment financing loan Two [Member]

Maturity Date

[1]

Dec. 19, 2023

Amount Outstanding

[1]

$ 89,912

Interest rate

[1]

6.70%

Equipment financing loan Three [Member]

Maturity Date

[1]

Jan. 17, 2024

Amount Outstanding

[1]

$ 41,390

Interest rate

[1]

6.70%

Total notes payable [Member]

Amount Outstanding

$ 7,636,043

$ 6,728,928

Senior convertible debenture One [Member]

Maturity Date

Dec. 31, 2019

Amount Outstanding

$ 25,000

Interest rate

15.00%

Senior convertible debenture [Member]

Maturity Date

Dec. 31, 2019

Amount Outstanding

$ 100,000

Interest rate

15.00%

Senior convertible debenture Two [Member]

Maturity Date

Dec. 31, 2021

Amount Outstanding

$ 250,000

$ 250,000

Interest rate

10.00%

10.00%

Total senior convertible debenture [Member]

Amount Outstanding

$ 1,250,000

$ 275,000

PPP loans [Member]

Maturity Date

May 14, 2022

Amount Outstanding

$ 24,028

$ 455,184

$ 103,659

Interest rate

1.00%

1.00%

1.00%

Total long-term debt

$ 455,184

$ 103,659

PPP loans [Member] | Minimum [Member]

Maturity Date

Apr. 30, 2022

PPP loans [Member] | Maximum [Member]

Maturity Date

May 26, 2022

PPP Loans One [Member]

Maturity Date

May 14, 2022

Amount Outstanding

$ 24,028

Interest rate

1.00%

PPP Loans Two [Member]

Maturity Date

Aug. 11, 2025

Amount Outstanding

$ 103,659

Interest rate

1.00%

Note payable Fourteen [Member]

Maturity Date

[1]

Sep. 30, 2020

Amount Outstanding

[1]

$ 290,000

Interest rate

[1]

0.00%

Senior debenture One [Member]

Maturity Date

Dec. 31, 2019

Amount Outstanding

[1]

$ 84,000

$ 100,000

Interest rate

[1]

15.00%

15.00%

Total senior debentures [Member]

Amount Outstanding

$ 84,000

$ 100,000

Convertible note payable [Member]

Amount Outstanding

[1]

$ 374,137

Interest rate

[1]

24.00%

Convertible note payable [Member]

Maturity Date

Jan. 29, 2021

Jan. 29, 2021

[1]

Amount Outstanding

$ 285,714

Interest rate

12.50%

Total Convertible note payable [Member]

Amount Outstanding

$ 2,074,137

Note payable Eleven [Member]

Amount Outstanding

Interest rate

Note payable Fifteen [Member]

Amount Outstanding

[1]

$ 1,200,000

Note payable Fifteen [Member] | Minimum [Member]

Maturity Date

[1]

Oct. 13, 2020

Interest rate

[1]

15.00%

Note payable Fifteen [Member] | Maximum [Member]

Maturity Date

[1]

Nov. 30, 2020

Interest rate

[1]

18.00%

Convertible note payable One [Member]

Maturity Date

Nov. 20, 2020

Amount Outstanding

$ 1,700,000

Interest rate

5.00%

Senior convertible debenture Three [Member]

Maturity Date

Nov. 30, 2020

Amount Outstanding

$ 1,000,000

Interest rate

9.00%

[1]

Note is in default. Refer to further discussion below.

Debt Agreements (Details 1)

Debt Agreements (Details 1) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Total	$ 13,123,317	$ 5,389,492
Future maturities of long-term debt [Member]
Remainder of 2020	14,065,711	7,888,496
2021	2,344,018	2,250,000
2022	543,028
2023	55,944
2024	1,035
Thereafter	103,600
Total	$ 17,113,336	$ 10,138,496

Debt Agreements (Details Textua

Debt Agreements (Details Textual) - USD ($)

Aug. 21, 2020

Jul. 03, 2020

Jul. 02, 2020

Mar. 19, 2020

Mar. 05, 2020

Sep. 11, 2019

Aug. 14, 2019

Jun. 10, 2019

Apr. 02, 2019

Aug. 31, 2020

Aug. 05, 2020

Jul. 07, 2020

Jul. 06, 2020

May 29, 2020

Apr. 29, 2020

Mar. 06, 2020

Feb. 26, 2020

Nov. 30, 2019

Nov. 15, 2019

Nov. 07, 2019

Oct. 31, 2019

Sep. 30, 2019

Sep. 24, 2019

Aug. 31, 2019

Jul. 31, 2019

Jun. 30, 2019

Apr. 30, 2019

Apr. 30, 2019

Aug. 31, 2018

Jan. 31, 2018

Oct. 31, 2017

Sep. 30, 2017

Aug. 31, 2017

Aug. 31, 2016

Sep. 30, 2020

Sep. 30, 2020

Sep. 30, 2019

Dec. 31, 2019

Aug. 11, 2020

Jun. 30, 2020

Jun. 12, 2020

Jun. 08, 2020

Apr. 13, 2020

Aug. 05, 2019

Jul. 09, 2019

Jul. 07, 2019

Apr. 21, 2019

Debt Agreement (Textual)

Principal amount

$ 50,000

$ 500,000

$ 500,000

Aggregate principal amount outstanding

$ 18,980

$ 17,113,336

$ 17,113,336

$ 10,138,496

Debt instrument interest rate

5.00%

133.00%

7.90%

Debt instrument maturity period, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors.

Secured loan agreement, description

The Company assumed a secured loan with FirstBank in the principal amount of $979,381 bearing interest at 5% per annum and with a maturity date of June 1, 2020. On August 5, 2020, the maturity date of this loan was extended to September 15, 2020, with a single payment of all unpaid principal and accrued interest then due, and the interest rate was increased to 36% per annum for any principal balance remaining unpaid past the extended maturity date. The loan is secured by certain assets of Sovereign Plastics. This loan is subjected to covenants, whereby Sovereign Plastics is required to meet certain financial and non-financial covenants at the end of each fiscal year. As of September 30, 2020, an aggregate principal amount of $855,120 was outstanding and past due under this loan.

In connection with this loan, DragonWave incurred $20,000 of debt discounts and $4,700,000 of debt issuance costs. The debt issuance costs were the result of the issuance of 1,050,000 shares of common stock of the Company and a cash payment of $80,000. For the three and nine months ended September 30, 2020, $587,500 and $1,762,500 of these costs were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations, respectively. As of September 30, 2020, there were $9,167 of debt discounts and $2,741,667 of debt issuance costs remaining.

Interest and principal payments, description

Monthly payments of $9,341 for interest and principal were due on this note for the following 60 consecutive months.

Warrants to purchase an aggregate shares

15,765

15,765

4,000

Common stock at a price

$ 0.8902

Common stock conversion price, description

Interest is paid semi-annually in arrears in June and December of each year in cash or, at ComSovereign’s option, in shares of common stock at the conversion price that is equal to the lesser of (1) $2.50 or (2) a future effective price per share of any common stock sold by ComSovereign. Upon an event of default, the interest rate shall automatically increase to 15% per annum. In connection with these debentures, ComSovereign recognized a BCF of $69,000 and a debt discount of $181,000 associated with the issuance of warrants, both of which were recorded as debt discounts. On April 21, 2020, all unpaid accrued interest through December 31, 2019 was converted into 6,700 shares of issued common stock of the Company. Also on April 21, 2020, all the outstanding warrants were exercised at $0.01 per share into 283,530 issued shares of the Company’s common stock, resulting in full recognition in interest expense of the remaining debt discount of approximately $139,000 associated with the issuance of warrants. On April 30, 2020, these debentures were amended to provide for the conversion of the debentures into shares of the Company’s common stock instead of ComSovereign’s common stock. Additionally, the conversion price was changed from $2.50 per share to $0.756 per share. During the three and nine months ended September 30, 2020, $6,900 and $183,600 of the costs recorded as debt discounts were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations, respectively. As of September 30, 2020 and December 31, 2019, there were $41,400 and $225,000 of debt discounts remaining, respectively. As of September 30, 2020, an aggregate principal amount of $250,000 was outstanding under these debentures.

Debt issuance costs

$ 80,000

Debt discount, description

The Company sold a convertible promissory note in the principal amount of $1,700,000 with an original issue discount of $200,000 that bears interest at a rate of 5.0% per annum and matures on November 20, 2020. Accrued interest and principal are due on the maturity date. Upon maturity, the interest rate shall automatically increase to the lesser of 18% per annum or the maximum amount permitted by applicable law on any unpaid principal and accrued interest. Following the maturity date, the note is convertible into shares of common stock at a conversion price equal to 65% of the lowest volume weighted average price of the common stock during the 20 consecutive trading days immediately preceding the conversion date, and as such a BCF has not yet been measured. As additional consideration for the loan, the Company issued to the lender 400,000 shares of common stock at a fair value of $3.35 per share. Warrants to purchase up to 53,571 shares of common stock that are exercisable for a purchase price of $2.80 per share at any time on or prior to August 20, 2025, were also issued to an unrelated third party as a placement fee for the transaction. In connection with this note, the Company recognized a debt discount of $1,340,000 associated with the issuance of shares to the note holder, and debt issuance costs of $223,649, which were all recorded as debt discounts. During the three and nine months ended September 30, 2020, $775,231 of the amounts recorded as debt discounts were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations. As of September 30, 2020, there were $988,418 of debt discounts remaining, and an aggregate principal amount of $1,700,000 was outstanding under this note.

The Company sold to the same investor as the April 29, 2020 note an additional convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 that bears interest at a rate of 12.5% per annum, and warrants to purchase an additional 158,730 shares of common stock. Warrants to purchase up to 27,778 shares of common stock, were also issued to an unrelated third party as a placement fee for the transaction. Terms and maturities are similar to the April 29, 2020 note and warrants. In connection with this note, the Company recognized a BCF of $139,810, a debt discount of $50,128 associated with the issuance of warrants to the note holder, and debt issuance costs of $35,539, which were all recorded as debt discounts. On July 28, 2020, the Company defaulted on this note under the related Registration Rights Agreement by not filing a registration statement within 90 days of the initial April 29, 2020 note origination date. As a result, the aggregate principal balance increased by $88,423, which was composed of an $86,339 penalty payment-in-kind and a $2,084 interest payment-in-kind, representing 130% of the outstanding principal and accrued interest balance on the default date. In addition, the interest rate was increased to 24% per annum, and the note and accrued interest is due on-demand. During the three and nine months ended September 30, 2020, $261,191 of the amounts recorded as debt discounts were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations. As of September 30, 2020, there were $0 of debt discounts remaining as a result of the note now due on-demand from the default not being cured as of the filing of this Form 10-Q, and an aggregate principal amount of $374,137 was outstanding under this note.

The Company also issued warrants to purchase 158,730 shares of common stock that are exercisable for a purchase price of $0.99 per share at any time on or prior to April 29, 2025. Warrants to purchase up to 27,778 shares of common stock, at an exercise price of 110% of the initial conversion price of the notes (i.e., an exercise price of $0.99), at any time on or prior to April 29, 2025, were also issued to an unrelated third party as a placement fee for the transaction. In connection with this note, the Company recognized a BCF of $114,904, a debt discount of $44,944 associated with the issuance of warrants to the note holder, and debt issuance costs of $39,333, which were all recorded as debt discounts. On July 28, 2020, the Company defaulted on this note under the related Registration Rights Agreement by not filing a registration statement within 90 days of the note origination date. As a result, the aggregate principal balance increased by $97,322, which was composed of an $88,393 penalty payment-in-kind and an $8,929 interest payment-in-kind, representing 130% of the outstanding principal and accrued interest balance on the default date. In addition, the interest rate was increased to 24% per annum, and the note and accrued interest was due on-demand. On September 29, 2020, the note holder converted the full principal of $383,306 and all accrued interest of $16,087 into 443,470 shares of common stock of the Company. During the three and nine months ended September 30, 2020, $195,188 and $234,895, respectively, of the amounts recorded as debt discounts were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations.

Issuance of warrants

$ 103,955

$ 200

Warrant [Member]

Debt Agreement (Textual)

Debt instrument interest rate

13.33%

12.50%

9.00%

10.00%

9.00%

Warrants to purchase an aggregate shares

53,571

1,736,284

158,730

100,000

150,000

100,000

24,000

100,000

290,000

283,530

Operational Finance Leases [Member]

Debt Agreement (Textual)

Principal amount

$ 64,865

61,287

61,287

Interest and principal payments, description

Monthly principal and interest payments of approximately $1,680 are due over the term.

Equipment Financing Loans [Member]

Debt Agreement (Textual)

Principal amount

$ 95,810

Aggregate principal amount outstanding

89,912

89,912

Interest and principal payments, description

Monthly principal and interest payments of approximately $2,361 are due over the term.

Richard Berman [Member]

Debt Agreement (Textual)

Principal amount

83,309

83,309

Fast Plastics and Strategic Equity Partners [Member]

Debt Agreement (Textual)

Principal amount

$ 165,987

Aggregate principal amount outstanding

165,986

$ 165,986

Investors [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 1,200,000

Aggregate shares of common stock

289,900

Secured loan agreement, description

The notes have maturity dates between October 13, 2020 and November 30, 2020 and bear interest at a rate of 15% per annum, with interest accruing at an annually compounded rate of 18% per annum for any principal balance remaining unpaid past the maturity date. Daniel L. Hodges, the Company’s Chief Executive Officer, transferred a total of 289,900 shares of his personally owned, issued and outstanding common stock of the Company to the accredited investors and brokers, as part of this transaction. The shares had a total fair value of $478,726. The Company accounted for this as a contribution from Mr. Hodges, with $398,540 assigned as debt discounts for additional consideration to the accredited investors, and $80,186 assigned as debt issuance costs to the brokers. The Company incurred additional debt issuance costs to the brokers of this transaction in the amount of $21,000. During the three and nine months ended September 30, 2020, $320,514 of the amounts recorded as debt discounts were amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations. As of September 30, 2020, there were $179,212 of debt discounts remaining, and an aggregate principal amount of $1,200,000 was outstanding under these notes, with $1,000,000 of this principal amount past due as of the filing date of this Form 10-Q.

Interest rate increased

15.00%

Convertible note payable [Member]

Debt Agreement (Textual)

Principal amount

$ 285,714

Debt instrument interest rate

12.50%

Maturity date

Jan. 29, 2021

Jan. 29, 2021

[1]

Original issue discount

$ 35,714

Warrants to purchase an aggregate shares

158,730

Common stock at a price

$ 0.99

PPP Loans [Member]

Debt Agreement (Textual)

Principal amount

$ 24,028

455,184

$ 455,184

$ 103,659

Aggregate principal amount outstanding

$ 455,184

$ 455,184

$ 103,659

Debt instrument interest rate

1.00%

1.00%

1.00%

1.00%

Maturity date

May 14, 2022

Paycheck protection program, description

The PPP loan has a maturity of 2 years and an interest rate of 1% per annum. The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable pursuant to section 1106 of the CARES Act, after a period of up to 24 weeks, as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness shall be calculated in accordance with the requirements of the PPP, including the provisions of Section 1106 of the CARES Act, although no more than 40 percent of the amount forgiven can be attributable to non-payroll costs. Further, the amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the period of up to 24 weeks.

Secured Notes Payable [Member]

Debt Agreement (Textual)

Principal amount

$ 600,000

$ 855,120

[1]

$ 855,120

[1]

[1]

Aggregate principal amount outstanding

$ 211,667

Debt instrument interest rate

78.99%

36.00%

[1]

36.00%

[1]

[1]

Maturity date

Dec. 26, 2020

Sep. 15, 2020

[1]

Principal and interest payments

$ 19,429

VNC [Member] | PPP Loans [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 24,028

$ 24,028

Acquired Business [Member]

Debt Agreement (Textual)

Principal amount

$ 43,957

Aggregate principal amount outstanding

41,390

41,390

Interest and principal payments, description

Monthly principal and interest payments of approximately $1,063 are due over the term.

9% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Principal amount

$ 1,000,000

$ 1,000,000

Debt instrument interest rate

9.00%

9.00%

Maturity date

Sep. 30, 2020

Dec. 31, 2021

Aggregate shares of common stock

1,150,000

Senior convertible debentures interest percent

9.00%

Secured loan agreement, description

On September 30, 2020, the maturity date of these debentures was extended to November 30, 2020. Accrued interest and principal are due on the maturity date, with interest paid in cash or, at the Company’s option, in shares of common stock at the conversion price of $1.00 per share. Upon an event of default, the interest rate shall automatically increase to 15% per annum. The debentures are convertible into shares of the Company’s common stock at a conversion price of $1.00 per share. The Company also issued warrants to purchase 100,000 shares of common stock that are exercisable for a purchase price of $1.00 per share, at any time on or prior to the earlier of December 31, 2022 or the second anniversary of the Company’s consummation of a public offering of its common stock in connection with an up-listing of the common stock to a national securities exchange. In connection with these debentures, the Company recognized a BCF of $131,477 and a debt discount of $31,477 associated with the issuance of warrants, both of which were recorded as debt discounts. During the three and nine months ended September 30, 2020, the entire $162,954 of the costs recorded as debt discounts were fully amortized and recognized in interest expense in the Condensed Consolidated Statement of Operations. As of September 30, 2020, an aggregate principal amount of $1,000,000 was outstanding under these debentures.

ComSovereign sold $1,000,000 principal amount of 9% Senior Convertible Debentures that bore interest at the rate of 9% per annum and matured on December 31, 2021. ComSovereign received $850,000 in cash. Interest was payable in arrears in June and December of each year in cash or, at ComSovereign’s option, in shares of common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering.

ComSovereign sold $1,000,000 principal amount of 9% Senior Convertible Debentures that bore interest at the rate of 9% per annum and matured on December 31, 2021. ComSovereign received $850,000 in cash. Interest was payable in arrears in June and December of each year in cash or, at ComSovereign’s option, in shares of common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering.

Original issue discount

$ 63,880

Net proceed received from promissory note

$ 850,000

Warrants to purchase an aggregate shares

132,500

100,000

Common stock at a price

$ 5

Debt discount amount

$ 1,100,000

Beneficial conversion feature amount

$ 786,549

Warants cancelled, description

The warrants were cancelled and 132,500 warrants were issued for $1.50 per share.

9% Senior Convertible Debentures [Member] | Warrant [Member]

Debt Agreement (Textual)

Warrants to purchase an aggregate shares

20,000

10% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 250,000

$ 250,000

Debt instrument interest rate

10.00%

Maturity date

Dec. 31, 2021

Common stock conversion price, description

Interest is paid semi-annually in arrears in June and December of each year in cash or, at ComSovereign's option, in shares of common stock at the conversion price that was equal to the lesser of (1) $2.50 or (2) a future effective price per share of any common stock sold by ComSovereign. Upon an event of default, the interest rate shall automatically increase to 15% per annum. As of December 31, 2019, an aggregate principal amount of $250,000 was outstanding under these debentures. In connection with these debentures, ComSovereign recognized a BCF of $69,000 and a debt discount of $181,000 associated with the issuance of warrants, both of which are recorded as debt discounts. During fiscal 2019, $25,000 of these costs were amortized and recognized in interest expense in the Consolidated Statement of Operations. As of December 31, 2019, there were $225,000 of debt discounts remaining. On April 30, 2020, these debentures were amended to provide for the conversion of the debentures into shares of the Company's common stock instead of ComSovereign's common stock. Additionally, the conversion price was changed from $2.50 per share to $0.756 per share. As a result, all the outstanding warrants were exercised at $0.01 per share into 283,530 shares of the Company's common stock. The Company also issued 6,700 shares of common stock on April 30, 2020 in lieu of an aggregate cash interest payment payable by ComSovereign through December 31, 2019 on these outstanding convertible debentures.

Interest rate increased

15.00%

Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Principal amount

$ 1,500,000

Extinguished in exchange

1,000,000

Fair value per share

$ 1.51

Aggregate principal amount outstanding

$ 100,000

$ 100,000

3,500,000

3,500,000

Debt instrument interest rate

8.00%

8.00%

8.00%

8.00%

Maturity date

Dec. 31, 2020

Convertible debt

$ 300,000

$ 1,000,000

Senior convertible debentures interest percent

8.00%

8.00%

Secured loan agreement, description

In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. On April 30, 2020, these debentures were modified to remove the conversion feature and only have settlement through cash. As of September 30, 2020, an aggregate principal amount of $84,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum.

In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $100,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. As of December 31, 2019, an aggregate principal amount of $100,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum.

Senior Convertible Debentures [Member] | DragonWave-X LLC and Lextrum, Inc. [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 25,000

$ 25,000

Debt instrument interest rate

8.00%

8.00%

Maturity date

Dec. 31, 2019

Secured loan agreement, description

Interest was payable semi-annually in cash or, at the seller’s option, in shares of the seller’s common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. These debentures were past due and interest accrued at a rate of 15% per annum. The aggregate principal amount of $25,000 under these debentures was fully repaid during the first quarter of the current fiscal year.

Convertible Notes Payable [Member]

Debt Agreement (Textual)

Principal amount

$ 200,000

$ 200,000

$ 290,000

$ 137,500

1,872

1,872

400,000

Extinguished in exchange

163,448

Fair value per share

$ 1.51

Aggregate principal amount outstanding

$ 290,000

$ 2,000,000

$ 2,000,000

$ 2,000,000

Debt instrument interest rate

18.00%

12.00%

9.00%

12.00%

8.775%

8.775%

8.775%

18.00%

Debt instrument maturity period, description

Since this note was not repaid and is currently past due, interest is being accrued at a rate of 18% per annum.

The full $200,000 balance was due at maturity.

Due on September 15, 2020. Principal and interest payments of $1,872 are due quarterly.

Maturity date

Sep. 1, 2019

Jul. 9, 2019

Nov. 26, 2021

Oct. 17, 2017

Sep. 15, 2020

Accrued interest

$ 488,520

$ 245,172

Related parties agreed outstanding balance

$ 3,828

Aggregate shares of common stock

325,680

Net proceeds received

$ 2,000,000

Share price

$ 1.51

Secured loan agreement, description

In connection with this loan, DragonWave incurred $20,000 of debt discounts and $4,700,000 of debt issuance costs. The debt issuance costs were the result of the issuance of 1,050,000 shares of common stock of the Company and a cash payment of $80,000. During fiscal 2019, $196,667 of these costs were amortized and recognized in interest expense in the Consolidated Statement of Operations. As of December 31, 2019, there were $19,167 of debt discounts and $4,504,167 of debt issuance costs remaining.

Original issue discount

$ 6,000

$ 40,000

Notes Payable [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 2,007,971

$ 2,007,971

$ 2,007,971

Debt instrument interest rate

5.00%

18.00%

Maturity date

Aug. 31, 2020

Oct. 15, 2020

Accrued interest

$ 8,428

Secured loan agreement, description

The promissory note was increased to $5,000,000 as all unpaid accrued interest was added to the principal balance. Additionally, the maturity date was extended to March 30, 2020 and the interest rate was changed to 10% per annum. Under this new amendment, interest payments are due and payable monthly. On April 21, 2020, the maturity date of this note was extended to August 31, 2020, the interest rate was increased to 12% per annum, and the Company provided to the lender 100,000 fully paid and non-assessable shares of its common stock that have been treated as debt issuance costs.

Notes Payable [Member] | Richard Berman [Member]

Debt Agreement (Textual)

Principal amount

$ 86,866

Debt instrument interest rate

3.00%

Maturity date

Feb. 16, 2023

Interest and principal payments, description

Monthly payments in the amount of $3,773 for principal and interest are due over the term.

Principal and interest payments

$ 3,773

Promissory note [Member]

Debt Agreement (Textual)

Principal amount

$ 500,000

409,586

$ 550,000

Aggregate principal amount outstanding

$ 500,000

$ 379,588

$ 788,709

$ 788,709

788,709

Debt instrument interest rate

8.50%

Debt instrument maturity period, description

This promissory note is secured by all assets, certain real estate and cash accounts of InduraPower, and is guaranteed by certain officers of InduraPower. This promissory note is subjected to clauses, whereby InduraPower is required to meet certain financial and non-financial terms. InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses for those covenants, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum. The outstanding balance is presented as a current liability as of September 30, 2020. The promissory note holder had not requested early repayment of the loan as of the date when these financial statements were approved by the Board of Directors.

Maturity date

Nov. 30, 2020

Aug. 31, 2018

Related parties agreed outstanding balance

$ 813,709

Aggregate shares of common stock

50,000

Senior convertible debentures interest percent

12.50%

12.50%

Purchase price of the share

$ 446,000

Outstanding balance due date

Feb. 28, 2020

Interest and principal payments, description

Beginning April 1, 2017, equal monthly payments of $1,011 for interest and principal are due on the note for 60 consecutive months.

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Promissory note [Member] | Warrant [Member]

Debt Agreement (Textual)

Principal amount

$ 5,250,000

$ 5,250,000

Net proceeds received

$ 24,425

Net proceed received from promissory note

$ 3,485,000

Warrants to purchase an aggregate shares

2,442,500

2,442,500

Common stock at a price

$ 0.01

$ 0.01

$ 0.01

Warrants converted into shares

2,442,500

Common stock conversion price, description

As incentive to enter into the promissory note, the noteholder was issued 500,000 shares of ComSovereign's common stock for the total purchase price of $4.40 per share, or $2,200,000, of which only $5,000 was paid in cash.

Promissory Note Seven [Member]

Debt Agreement (Textual)

Principal amount

$ 133,400

$ 450,100

$ 250,000

$ 250,000

Extinguished in exchange

123,278

Fair value per share

$ 1.51

Aggregate principal amount outstanding

$ 450,100

$ 66,700

$ 66,700

$ 450,100

Debt instrument interest rate

18.00%

Debt instrument maturity period, description

An aggregate principal amount of $200,100 was owed to three related parties out of the $450,100 promissory notes.

Maturity date

Dec. 6, 2019

Accrued interest

$ 51,516

Related parties agreed outstanding balance

$ 200,100

Interest rate increased

133.00%

October 2017 [Member]

Debt Agreement (Textual)

Principal amount

$ 4,400,000

Debt instrument interest rate

8.00%

Debt instrument maturity period, description

The maturity date was extended to December 31, 2018 with new payment terms. In September 2018, the maturity date was extended to February 28, 2019 with new payment terms.

To extend the maturity date another 90 days.

Net proceeds received

$ 4,000,000

18% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Secured loan agreement, description

In connection with its acquisition of DragonWave and Lextrum in April 2019, ComSovereign assumed the obligations of the seller of $25,000 aggregate principal amount of 8% Senior Convertible Debentures of the seller that bore interest at the rate of 8% per annum and matured on December 31, 2019. Interest was payable semi-annually in cash or, at the seller's option, in shares of the seller's common stock at the conversion price that was equal to the lesser of (1) $8.00 or (2) 80% of the common stock price offered under the next equity offering. As of December 31, 2019, an aggregate principal amount of $25,000 was outstanding under these debentures. These debentures are past due and interest accrues at a rate of 15% per annum.

Promissory Note One [Member]

Debt Agreement (Textual)

Principal amount

$ 50,000

Aggregate principal amount outstanding

21,571

Debt instrument interest rate

7.785%

Maturity date

Sep. 1, 2021

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Promissory Note Two [Member]

Debt Agreement (Textual)

Principal amount

$ 450,000

Aggregate principal amount outstanding

$ 186,709

224,288

Debt instrument interest rate

9.00%

Debt instrument maturity period, description

The maturity date was extended until September 30, 2020 and the interest rate was reduced to 10% per annum. All unpaid accrued interest from October 2017 through September 30, 2019 was converted into 150,000 shares of common stock of ComSovereign. Accrued interest and the full principal balance are due at maturity. As of December 31, 2019, an aggregate principal amount of $500,000 was outstanding under this note. On April 30, 2020, the Company also issued 14,496 shares of common stock in lieu of an aggregate cash interest payment payable by ComSovereign through December 31, 2019 on this outstanding note payable.

Maturity date

Mar. 1, 2022

Interest and principal payments, description

Accrued interest only payments were due monthly beginning October 1, 2016 through March 1, 2017. Monthly payments of $9,341 for interest and principal are due on this note for the following 60 consecutive months.

Promissory Note Three [Member]

Debt Agreement (Textual)

Principal amount

$ 500,000

$ 500,000

Aggregate principal amount outstanding

500,000

Debt instrument interest rate

12.00%

12.00%

Debt instrument maturity period, description

On October 1, 2019, the maturity date was extended until September 30, 2020 and the interest rate was reduced to 10% per annum. All unpaid accrued interest from October 2017 through September 30, 2019 was converted into 150,000 shares of common stock of ComSovereign. Accrued interest and the full principal balance are due at maturity. As of December 31, 2019, an aggregate principal amount of $500,000 was outstanding under this note. On April 30, 2020, the Company also issued 14,496 shares of common stock in lieu of an aggregate cash interest payment payable by ComSovereign through December 31, 2019 on this outstanding note payable.

Maturity date

Oct. 17, 2017

Aggregate shares of common stock

150,000

Promissory Note Eight [Member]

Debt Agreement (Textual)

Principal amount

$ 175,000

$ 175,000

Aggregate principal amount outstanding

175,000

Debt instrument interest rate

15.00%

15.00%

Debt instrument maturity period, description

ComSovereign assumed the obligations of the seller of a promissory note in the principal amount of $175,000 that bore interest at the rate of 15% per annum and was due on November 30, 2017. The interest rate increased to 18% per annum when the note became past due. On October 1, 2019, ComSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 10,000 shares of common stock of ComSovereign, valued at $44,000. Accrued interest and principal are due and payable at maturity. Upon maturity, the interest rate shall increase to 15% per annum for any balance overdue by more than 5 days. This note is currently past due. As of September 30, 2020, the aggregate principal amount of $175,000 was outstanding under this note.

ComSovereign amended the promissory note to extend the maturity date to September 30, 2020 and to change the interest rate to 10% per annum. Both parties to the note also agreed to convert all unpaid accrued interest into 10,000 shares of common stock of ComSovereign, valued at $44,000. Accrued interest and principal are due and payable at maturity.

Maturity date

Nov. 30, 2017

Aggregate shares of common stock

10,000

Interest rate increased

18.00%

Promissory Note Four [Member]

Debt Agreement (Textual)

Principal amount

200,000

Aggregate principal amount outstanding

200,000

New Promissory Note [Member]

Debt Agreement (Textual)

Principal amount

$ 200,000

Debt instrument interest rate

18.00%

Debt instrument maturity period, description

The full $200,000 balance was due at maturity.

Maturity date

Jul. 9, 2019

Original issue discount

$ 6,000

Promissory Note Five [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

175,000

Promissory Note Six [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

5,000,000

8% Senior Convertible Debentures [Member]

Debt Agreement (Textual)

Aggregate principal amount outstanding

$ 25,000

Debt instrument interest rate

15.00%

[1]

Note is in default. Refer to further discussion below.

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

Jul. 02, 2020

Mar. 05, 2020

Aug. 05, 2019

Dec. 02, 2019

Nov. 19, 2019

Oct. 31, 2019

Mar. 21, 2019

Jan. 31, 2019

Jan. 22, 2019

Sep. 26, 2018

Oct. 31, 2017

Aug. 31, 2016

Sep. 30, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2020

Aug. 05, 2020

Nov. 07, 2019

Sep. 30, 2019

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 366,601

$ 461,254

Share-based compensation expense

$ 4,566

54,667

Professional services

$ 23,036

Related Party Transactions, description

Sergei Begliarov paid $71,199 and $9,401, respectively, of expenses on behalf of InduraPower. Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at the time, paid $6,588 of rent and on behalf of InduraPower during 2019 and an additional $6,065 of expense during the nine months ended September 30, 2020. Additionally, during 2019, TM Technologies, Inc. (“TM”), described below, paid $29,300 of expense on behalf of InduraPower and an additional $9,150 of expense for InduraPower and ComSovereign. These amounts were recorded in accrued liabilities — related party and had balances outstanding aggregating to $130,554 and $107,087 as of September 30, 2020 and December 31, 2019, respectively.

Interest rate

7.90%

5.00%

133.00%

Grant of RSAs, description

The Company's Board of Directors granted an aggregate of 1,900,000 RSAs to eight officers and directors at a grant date fair value of $0.82 per share of common stock for a total value of $1,558,000. The vesting period for these RSAs is as follows: 850,000 vest on the one-year anniversary of the grant date; 850,000 vest on the two-year anniversary of the original grant date; and 200,000 vest on the three-year anniversary of the original grant date.

ComSovereign's Board of Directors granted an aggregate of 24,000 restricted stock awards ("RSAs") to three executives of DragonWave and Silver Bullet at a grant date fair value of $4.40 per share of common stock for a total value of $105,600.

Grant of common stock, description

Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at such time, and John E. Howell, President of ComSovereign at such time, each acquired 12,000,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required.

Three members of the Board of Directors of ComSovereign and an executive officer of ComSovereign acquired an aggregate of 2,150,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required. Additionally, four executive officers of InduraPower, Lextrum and VEO acquired an aggregate of 500,000 shares of common stock of ComSovereign at a value of $0.0001 per share of common stock with no cash paid to ComSovereign and no services required.

Description of issue an option to purchase

The Company also agreed to issue an option to purchase 100,000 shares of the Company’s common stock at a strike price of $1.00, or $100,000. This option immediately vested and terminates on September 26, 2022. Pursuant to the GSIS Agreement, GSIS is paid a fee of $10,000 per month. In addition, GSIS is paid for the expenses incurred in connection with the performance of its duties under the GSIS Agreement. Either party may terminate or renew the GSIS Agreement at any time, for any reason or no reason, upon at least 30 days’ notice to the other party. GSIS was owed $23,036 and this amount was outstanding in accrued liabilities — related party as of December 31, 2019.

Chief Executive Officer [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 153,761

$ 153,761

Related Party Transactions, description

Sergei Begliarov paid $71,199 worth of expense of behalf of InduraPower, and Daniel L. Hodges, Chairman and Chief Executive Officer of ComSovereign at the time, paid $6,588 of rent on behalf of InduraPower. Additionally, during 2019, TM Technologies, Inc. ("TM"), described below, paid $29,300 worth of expense of behalf of InduraPower. These amounts were recorded in accrued liabilities – related party as of December 31, 2019.

Daniel Hodges [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 2,100

Rent paid

$ 29,120

$ 29,120

Promissory note [Member]

Related Party Transactions (Textual)

Expiration date

Nov. 30, 2020

Aug. 31, 2018

Interest rate

8.50%

Promissory note, description

InduraPower did not fulfil the requirements to maintain a balance of at least $155,159 at J.P. Morgan while the promissory note is outstanding and maintain a debt service coverage ratio of at least 1.25. Due to this breach of clauses, the promissory note holder is contractually entitled to request immediate repayment of the outstanding promissory note, and/or increase the interest rate up to an additional 18% per annum.

Cognitive Carbon Corporation [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 46,500

$ 148,250

Outsourced development

$ 19,750

Outsourced development term

1 year

Outsourced software and platform development

$ 120,000

TM [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

67,348

Outstanding amount

$ 1,292,953

$ 250,000

1,292,953

1,292,953

Related Party Transactions, description

This loan was increased to $1,292,953 at an interest rate of 5% per annum with a maturity date of August 31, 2020.

This loan was increased to $1,292,953 at an interest rate of 5% per annum with a maturity date of August 31, 2020.

Interest payment

$ 54,000

Mr. Hodges and his wife [Member]

Related Party Transactions (Textual)

Expiration date

Dec. 31, 2019

Aggregate principal amount

$ 200,000

Outstanding amount

200,000

$ 200,000

Interest rate

5.00%

Indura Power [Member] | Promissory note [Member]

Related Party Transactions (Textual)

Accrued liabilities - related party

$ 153,761

Promissory note, description

InduraPower entered into a promissory note in the principal amount of $50,000 that bears interest at 7.785% per annum and matures on September 1, 2021. At the same time, InduraPower also entered into a promissory note in the principal amount of $450,000 with the same lender that bears interest at 9.0% per annum and matures on March 1, 2022. A requirement of the promissory notes is to maintain a balance of at least $155,159 at J.P. Morgan while the promissory notes are outstanding. Sergei Begliarov, Chief Executive Officer of InduraPower, provided cash of $153,761 to comply with the requirements of the promissory notes.

Notes Payable - Related Party [Member]

Related Party Transactions (Textual)

Related Party Transactions, description

On July 1, 2020, Mr. Brent Davies, who is on the Company’s Board of Directors and Audit Committee, loaned the Company $50,000 at an interest rate of 4.80% per annum with an original maturity date of August 31, 2020. This note was amended to extend the maturity date to November 30, 2020. Interest and the full principal balance are due at maturity. As of September 30, 2020, $50,000 plus accrued interest was outstanding under the loan.

On July 2, 2020, the Company sold $1,900,000 aggregate principal amount of 9% Convertible Debentures to Mr. Dustin McIntire, the Company’s Chief Technology Officer, that bore interest at a rate of 9% per annum and matured on September 30, 2020. Mr. McIntire was also granted warrants to purchase an aggregate of 190,000 shares of the Company’s common stock at a price of $1.00 per share. The Company recorded the warrants as a discount to the debt in the amount of $59,806. The Company also recorded $249,806 for the BCF associated with the debentures. On August 19, 2020, Mr. McIntire converted the full principal amount of such debentures and accrued interest into 1,921,082 shares of the Company’s common stock.

Global Security Innovative Strategies [Member]

Related Party Transactions (Textual)

Options to purchase of stock

100,000

Option price

$ 1

Expiration date

Sep. 26, 2022

Payment for management fee

$ 10,000

Kevin Hess [Member]

Related Party Transactions (Textual)

Professional services

$ 148,250

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	Jun. 12, 2020	May 15, 2020	Sep. 04, 2019	Aug. 26, 2020	Jan. 31, 2020	Aug. 08, 2002	Dec. 31, 2019	Sep. 30, 2020	Sep. 28, 2020	Sep. 30, 2019	Jan. 29, 2019	Jan. 22, 2019	Jan. 20, 2019	Jan. 12, 2019
Shareholders' Equity (Textual)
Common stock, shares authorized							300,000,000	300,000,000		300,000,000
Common stock, shares issued							128,326,243	143,817,614
Common stock, shares outstanding							128,326,243	143,817,614		41,207,149
Preferred shares, authorised							100,000,000	100,000,000
Preferred shares, issued
Preferred shares, outstanding
Shares of common stock redeemed			100,000
Value of common stock redeemed			$ 50,000
Price per share			$ 0.50								$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Description of warrants							The Company had outstanding warrants to purchase an aggregate of 503,523 shares of common stock. Of those 503,523 warrants, 283,523 had an exercise price of $0.01 per share; 70,000 had an exercise price of $5.00 per share; 100,000 had an exercise price of $1.00 per share; and the remaining 50,000 had an exercise price of $0.50 per share.
Description of consulting agreement					The Company entered into an agreement with a consultant to amend an existing consulting agreement between the consultant and the Company to allow the consultant to elect to take from 50% to 100% of its compensation in the form of common stock of the Company. Common stock to be issued to the consultant will be paid on a quarterly basis. On March 12, 2020, the Company issued 165,095 shares of its common stock in satisfaction of $106,238 that was owed by Lextrum to the consultant for services previously rendered. The fair value on the issue date of the 165,095 shares was $193,160. The Company booked the difference between the fair value of the shares issued and the amount owed by Lextrum to the consultant as general and administrative expense in the Company's Condensed Consolidated Financial Statements. On August 8, 2020, 35,536 shares with a fair value of $81,935 were issued in conjunction with services performed in the first and second quarters of 2020. An additional 5,908 shares with a fair value of $15,222 are recorded at September 30, 2020 as unissued shares, as discussed below, for services rendered for the third quarter of 2020.
Consultant payment of common stock	5,000	55,000
Warrants to purchase an aggregate	4,000							15,765
Fair value of amount				$ 49,500		$ 102,424
Outstanding accounts payable issuing shares						81,839
Subscription agreement amount									$ 240,000
Common stock subscription agreement									100,000
Unissued shares								1,665,000
Preferred Series A [Member]
Shareholders' Equity (Textual)
Preferred shares, authorised							5,000,000			5,000,000
Preferred shares, issued							2,600,000			2,600,000
Preferred shares, outstanding							2,600,000			2,600,000

Share-Based Compensation (Detai

Share-Based Compensation (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
January 9, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	100,000
Option Price | $ / shares	$ 2.90
Full Vesting Date	Jan. 9, 2019
Expiration Date	Jan. 7, 2021
August 3, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	5,130,000
Option Price | $ / shares	$ 0.50
Full Vesting Date	Aug. 3, 2017
Expiration Date	Aug. 3, 2021
November 9, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	2,000,000
Option Price | $ / shares	$ 0.50
Full Vesting Date	Nov. 9, 2017
Expiration Date	Nov. 9, 2021
December 13, 2017 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	200,000
Option Price | $ / shares	$ 1
Full Vesting Date	Nov. 13, 2019
Expiration Date	Dec. 13, 2021

Share-Based Compensation (Det_2

Share-Based Compensation (Details 1)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
March 28, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	100,000
Vesting	50% in one year; 50% in two years from grant date
Option Price | $ / shares	$ 1
Full Vesting Date	Mar. 28, 2020
Expiration Date	Mar. 28, 2022
May 16, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	330,000
Vesting	Immediate vesting
Option Price | $ / shares	$ 1
Full Vesting Date	May 16, 2018
Expiration Date	May 16, 2022
May 16, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	130,000
Vesting	50% in one year; 50% in two years from grant date
Option Price | $ / shares	$ 1
Full Vesting Date	May 16, 2020
Expiration Date	May 16, 2022
September 26, 2018 [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Underlying Shares | shares	6,000,000
Vesting	$4,000,000 new government orders
Option Price | $ / shares	$ 0.65
Full Vesting Date	Dec. 21, 2018
Expiration Date	Sep. 26, 2022

Share-Based Compensation (Det_3

Share-Based Compensation (Details 2) - Employee Stock Option [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Summary of assumptions used to estimate fair value of stock options granted
Expected dividend yield	0.00%	0.00%
Expected volatility	38.17%	90.00%
Expected life of options		4 years
Minimum [Member]
Summary of assumptions used to estimate fair value of stock options granted
Risk-free interest rate	0.205%	2.40%
Expected life of options	3 years 2 months 30 days
Maximum [Member]
Summary of assumptions used to estimate fair value of stock options granted
Risk-free interest rate	0.31%	2.47%
Expected life of options	5 years

Share-Based Compensation (Det_4

Share-Based Compensation (Details 3) - USD ($)	9 Months Ended			12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2019
Weighted Average Exercise Price per Share
Granted	$ 0.85	$ 0.68
Employee Stock Option [Member]
Number of Options
Outstanding - Beginning Balance	8,695,000	14,120,000	13,990,000	13,990,000
Exercisable - Beginning Balance	8,695,000	13,610,000	13,610,000
Granted	2,725,506	180,000		180,000
Exercised				(5,250,000)
Cancelled or Expired	(1,100,000)	(50,000)		(225,000)
Outstanding - Ending Balance	10,320,506	14,120,000	14,120,000	8,695,000
Exercisable - Ending Balance	10,220,506	13,745,000	13,745,000	8,695,000
Weighted Average Exercise Price per Share
Outstanding - Beginning Balance	$ 0.63		$ 0.61	$ 0.61
Exercisable - Beginning Balance	0.63	$ 0.59	0.59
Granted	0.26	1.06		1.06
Exerccised				0.57
Cancelled or Expired	0.67	0.90		0.72
Outstanding - Ending Balance	0.53	0.61	0.61	0.63
Exercisable - Ending Balance	$ 0.53	$ 0.60	$ 0.60	$ 0.63
Weighted Average Contractual Life in Years
Outstanding - Beginning Balance	1 year 4 months 2 days	3 years 1 month 24 days		3 years 1 month 24 days
Exercisable - Beginning Balance	1 year 4 months 2 days	2 years 5 months 1 day
Outstanding - Ending Balance	2 years 3 months 4 days	1 year 8 months 5 days		1 year 4 months 2 days
Exercisable - Ending Balance	2 years 2 months 27 days	1 year 8 months 2 days		1 year 4 months 2 days
Aggregate Intrinsic Value
Outstanding - Beginning Balance	$ 2,264,760
Exercisable - Beginning Balance	2,264,760			$ 2,264,760
Outstanding - Ending Balance	19,338,950	3,796,960	3,796,960	$ 2,264,760
Exercisable - Ending Balance	$ 19,206,950	$ 3,796,960	$ 3,796,960

Share-Based Compensation (Det_5

Share-Based Compensation (Details Textual) - USD ($)

Dec. 02, 2019

Dec. 02, 2019

Dec. 02, 2019

Nov. 27, 2019

Nov. 19, 2019

Nov. 14, 2019

Nov. 12, 2019

Mar. 25, 2019

Jul. 06, 2020

Apr. 22, 2020

Mar. 20, 2019

Sep. 30, 2020

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2019

Dec. 31, 2019

Share-Based Compensation (Textual)

Restricted stock vested

270,800

80,000

Exercise price

$ 0.85

$ 0.68

Grant date fair value

$ 1,191,520

General and administrative

[1]

$ 4,471,121

$ 4,634,711

$ 13,151,442

$ 9,027,646

$ 14,325,078

Consulting services

352,000

Grant date fair value per share

$ 4.40

Description of commonstock authorized

The Company issued immediately vested options to non-employees outside of any equity plan to four individuals for the purchase of an aggregate 2,525,506 shares of the Company’s common stock. These options have an exercise price ranging from $0.499 — $0.2882 per share and expire July 6, 2025. The fair value of these options on the grant date was estimated to be $2,261,275.

Share-based compensation expense

$ 4,916

Restricted stock vested, value

352,000

Unrecognized compensation expense

24,584

Non-Qual 2020 [Member]

Share-Based Compensation (Textual)

Description of commonstock authorized

The Company issued replacement options for outstanding VNC options in conjunction with the acquisition of VNC and separately to two employees as stock-based compensation under the Company's Non-Qual 2020 Long-Term Incentive Plan for the purchase of an aggregate of 2,725,506 shares of the common stock, 100,000 of which were forfeited. These options expire on July 6, 2025 and have an exercise price of $1.08 per share and the requisite service period of half of these options is six months, with the remainder at 12 months from the date of issuance. The fair value of these options on the grant date was estimated to be $59,000. Of the employee options, 100,000 options with a weighted average grant date fair value of $0.295 were forfeited during the three and nine months ended September 30, 2019 and 100,000 remained outstanding as of September 30, 2020.

2020 Long-Term Incentive Plan [Member]

Share-Based Compensation (Textual)

Description of commonstock authorized

A total of 10,000,000 shares of the Company's common stock are authorized for issuance with respect to awards granted under the 2020 Plan. Any shares subject to awards that are not paid, delivered or exercised before they expire or are cancelled or terminated, or fail to vest, as well as shares used to pay the purchase or exercise price of awards or related tax withholding obligations, will become available for other award grants under the 2020 Plan. As of September 30, 2020, 2,725,506 options have been issued under the 2020 Plan, of which 100,000 were forfeited, and 7,274,494 shares authorized under the 2020 Plan remained available for award purposes.

Non-employee [Member]

Share-Based Compensation (Textual)

Restricted stock vested

50,000

40,000

20,000

Grant date fair value

$ 220,000

$ 176,000

$ 352,000

Consulting services

60,000

Grant date fair value per share

$ 4.40

$ 4.40

$ 4.40

Restricted Stock Awards [Member]

Share-Based Compensation (Textual)

Restricted stock vested

1,900,000

Compensation expense

$ 526,241

$ 62,500

Description of commonstock authorized

The Company issued 1,900,000 RSAs to employees and those classified as employees for share-based award purposes. These shares were not administratively issued as of September 30, 2020 and were not included in any dilutive calculation. These awards have requisite service periods ranging from 2 — 3 years and had an award date fair value of $1,558,000. These RSAs were administratively issued in October 2020.

Unrecognized compensation expense

$ 977,190

Vesting One [Member]

Share-Based Compensation (Textual)

Restricted stock vested

850,000

Vesting Two [Member]

Share-Based Compensation (Textual)

Restricted stock vested

850,000

Vesting Three [Member]

Share-Based Compensation (Textual)

Restricted stock vested

200,000

Officers and Directors [Member]

Share-Based Compensation (Textual)

Restricted stock award

1,900,000

Employee Stock Option [Member]

Share-Based Compensation (Textual)

Purchase of common stock

180,000

Exercise price

$ 1.06

Expiration date

Mar. 20, 2023

Compensation expense

$ 1,495,000

Restricted stock award

2,300,000

General and administrative

258,256

Black Scholes Option [Member]

Share-Based Compensation (Textual)

Grant date fair value

$ 123,130

Restricted stock award

180,000

Employee Stock Option One [Member]

Share-Based Compensation (Textual)

Compensation expense

157,441

Restricted Stock Awards [Member]

Share-Based Compensation (Textual)

Compensation expense

$ 54,667

[1]

These are exclusive of depreciation and amortization

Warrants (Details)

Warrants (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
November 20, 2015 [Memeber]
Class of Warrant or Right [Line Items]
Issuance Date	Nov. 20, 2015	Nov. 20, 2015
Warrants Issued	70,000	70,000
Exercise Price	$ 5	$ 5
Full Vesting Date	Nov. 20, 2015	Nov. 20, 2015
Expiration Date	Nov. 20, 2020	Nov. 20, 2020
April 27, 2016 [Member]
Class of Warrant or Right [Line Items]
Issuance Date	Apr. 27, 2016	Apr. 27, 2016
Warrants Issued	60,000	60,000
Exercise Price	$ 2.91	$ 2.91
Full Vesting Date	Apr. 27, 2016	Apr. 27, 2016
Expiration Date	Apr. 27, 2019	Apr. 27, 2019
August 3, 2017 [Member]
Class of Warrant or Right [Line Items]
Issuance Date		Aug. 3, 2017
Warrants Issued		30,000
Exercise Price		$ 0.50
Full Vesting Date		Aug. 3, 2017
Expiration Date		Aug. 3, 2021
August 3, 2017 [Member]
Class of Warrant or Right [Line Items]
Issuance Date		Aug. 3, 2017
Warrants Issued		2,000,000
Exercise Price		$ 0.50
Full Vesting Date		Aug. 3, 2017
Expiration Date		Aug. 3, 2022
November 9, 2017 [Member]
Class of Warrant or Right [Line Items]
Issuance Date		Nov. 9, 2017
Warrants Issued		20,000
Exercise Price		$ 0.50
Full Vesting Date		Nov. 9, 2017
Expiration Date		Nov. 9, 2021
September 26, 2018 [Member]
Class of Warrant or Right [Line Items]
Issuance Date		Sep. 26, 2018
Warrants Issued		100,000
Exercise Price		$ 1
Full Vesting Date		Sep. 26, 2018
Expiration Date		Sep. 26, 2022

Warrants (Details 1)

Warrants (Details 1) - Warrant [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Summary of assumptions used to estimate fair value of stock warrants granted
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Summary of assumptions used to estimate fair value of stock warrants granted
Expected volatility	36.96%	32.00%
Risk-free interest rate	19.00%	1.38%
Expected life of warrants	2 years 6 months	2 years 3 months 8 days
Maximum [Member]
Summary of assumptions used to estimate fair value of stock warrants granted
Expected volatility	41.55%	33.00%
Risk-free interest rate	44.00%	1.82%
Expected life of warrants	5 years	3 years

Warrants (Details 2)

Warrants (Details 2) - USD ($)	9 Months Ended			12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2019
Weighted Average Exercise Price per Share
Granted	$ 0.85	$ 0.68
Warrant [Member]
Number of Warrants
Outstanding - Beginning Balance	503,523		2,280,000	2,280,000
Exercisable - Beginning Balance	503,523		2,280,000	2,280,000
Granted	2,576,878		2,250,000	3,868,523
Exercised	(283,530)			(5,472,500)
Forfeited or Expired			(60,000)	(172,500)
Outstanding - Ending Balance	2,796,871	4,470,000	4,470,000	503,523
Exercisable - Ending Balance	2,796,871	4,470,000	4,470,000	503,523
Weighted Average Exercise Price per Share
Outstanding - Beginning Balance	$ 0.95		$ 0.72	$ 0.72
Exercisable - Beginning Balance	0.95		0.72	0.72
Granted	0.46		0.23	0.18
Exercised	0.01			0.23
Forfeited or Expired			2.91	3.61
Outstanding - Ending Balance	0.60	$ 0.45	0.45	0.95
Exercisable - Ending Balance	$ 0.60	$ 0.45	$ 0.45	$ 0.95
Weighted Average Contractual Life in Years
Outstanding, Beginning Balance	1 year 11 months 15 days		3 years 5 months 9 days	3 years 5 months 9 days
Exercisable, Beginning Balance	1 year 11 months 15 days		3 years 5 months 9 days	3 years 5 months 9 days
Outstanding, Ending Balance	4 years 2 months 1 day		2 years 6 months 3 days	1 year 11 months 12 days
Exercisable, Ending Balance	4 years 2 months 1 day		2 years 6 months 3 days	1 year 11 months 12 days
Aggregate Intrinsic Value
Outstanding	$ 5,250,630	$ 2,557,100	$ 2,557,100	$ 258,328
Exercisable	$ 5,250,647	$ 2,557,100	$ 2,557,100	$ 258,328

Warrants (Details Textual)

Warrants (Details Textual) - USD ($)	Jul. 07, 2020	Jul. 06, 2020	Jun. 08, 2020	Apr. 13, 2020	Oct. 15, 2019	Jul. 07, 2019	Aug. 21, 2020	Apr. 29, 2020	Sep. 30, 2019	Sep. 30, 2019	Sep. 24, 2019	Sep. 24, 2019	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2019	Aug. 05, 2020	Jun. 12, 2020	Apr. 21, 2020	Nov. 30, 2019	Nov. 07, 2019	Apr. 21, 2019	Jan. 30, 2019	Aug. 31, 2016
Warrants (Textual)
Warrant to purchase														15,765					4,000
Convertible debt, percentage																		5.00%				133.00%			7.90%
Interest expense																	$ 1,549,667
Warrants exercised																	2,000,000
Warrant [Member]
Warrants (Textual)
Warrant to purchase		1,736,284	24,000	100,000		290,000	53,571	158,730	100,000	100,000	150,000	150,000	100,000		100,000	100,000							283,530
Exercise price			$ 1	$ 1.20		$ 1	$ 2.80	$ 0.99	$ 5	$ 5	$ 0.01	$ 0.01	$ 5		$ 5	$ 5
Warrants expiration date		Jul. 6, 2025	Jun. 7, 2023	Apr. 12, 2025		Dec. 31, 2022	Aug. 20, 2025	Apr. 29, 2025				Dec. 31, 2021			Dec. 31, 2021
Convertible debt, percentage							13.33%	12.50%	9.00%	9.00%	10.00%	10.00%	9.00%		9.00%	9.00%
Warrants granted														2,576,878		2,250,000	3,868,523
Description of warrants															Prior to conversion of the related debentures, ComSovereign cancelled warrants to purchase 80,000 shares of common stock at $5.00 per share, and reissued warrants to purchase 112,500 shares of common stock at $1.50 per share. ComSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 132,500 shares of common stock were exercised in November 2019 prior to the ComSovereign Acquisition.
Warrants to purchase shares												283,530
Shares issued per share														$ 0.80	$ 4.23
Proceeds from stock exercised
Warrant [Member] | Maximum [Member]
Warrants (Textual)
Exercise price		$ 0.2404
Warrant [Member] | Minimum [Member]
Warrants (Textual)
Exercise price		$ 0.0499
Warrant One [Member]
Warrants (Textual)
Warrant to purchase	158,730							27,778													2,000,000			2,000,000
Exercise price	$ 0.99							$ 0.99																$ 0.01
Warrants expiration date	Apr. 29, 2025							Apr. 29, 2025		Dec. 31, 2021
Convertible debt, percentage	12.50%
Warrant Two [Member]
Warrants (Textual)
Warrant to purchase	27,778
Exercise price	$ 0.99
Warrants expiration date	Apr. 29, 2025
Warrant [Member]
Warrants (Textual)
Warrant to purchase					442,500				2,000,000	2,000,000	150,000	150,000	2,000,000		2,000,000	2,000,000
Exercise price					$ 0.01				$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Warrants expiration date					Dec. 31, 2021				Dec. 31, 2021		Dec. 31, 2021
Convertible debt, percentage											10.00%	10.00%
Description of warrants																	Prior to conversion of the related debentures, ComSovereign cancelled warrants to purchase 80,000 shares of common stock at $5.00 per share, and reissued warrants to purchase 112,500 shares of common stock at $1.50 per share. ComSovereign valued the new warrants at $250,835 using the Black-Scholes pricing model, which is included in interest expense on the Consolidated Statement of Operations. Warrants to purchase all 132,500 shares of common stock were exercised in November 2019 prior to the ComSovereign Acquisition.
Interest expense																	$ 3,138,667
Warrants to purchase shares					442,500						283,530						930,000
Warrants exercised																	132,500
Warrant [Member] | Subsequent Event [Member]
Warrants (Textual)
Warrant to purchase																				283,530
Eight Warrant [Member]
Warrants (Textual)
Warrant to purchase									100,000	100,000			100,000		100,000	100,000
Exercise price									$ 5	$ 5			$ 5		$ 5	$ 5
Warrants expiration date													Dec. 31, 2021
Convertible debt, percentage									9.00%	9.00%			9.00%		9.00%	9.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax benefit at statutory federal income tax rate		$ 5,233,600	$ 2,941,011	$ (6,653,400)
State tax expense, net of federal benefit		996,900	560,193	(1,267,300)
Permanent items		(400)		20,000
Other		(6,100)
Valuation allowance		(6,224,000)		3,762,800
Income tax expense (benefit)	$ (1,815,059)		$ (3,501,204)	$ (4,137,900)
Income tax benefit at statutory federal income tax rate		21.00%	21.00%	21.00%
State tax expense, net of federal benefit		4.00%	4.00%	4.00%
Permanent items		0.00%		(0.06%)
Other		(0.02%)
Valuation allowance		(24.98%)		(11.88%)
Income tax benefit			25.00%	13.06%

Income Taxes (Details 1)

Income Taxes (Details 1)	Dec. 31, 2019USD ($)
Deferred tax assets:
Share-based compensation	$ 13,700
Inventory reserve	137,000
Allowance for bad debt	172,700
Net operating loss carryover	11,867,800
Foreign losses	4,130,000
General business credits	256,400
Valuation allowance	(3,762,800)
Total deferred tax assets	12,814,800
Deferred tax liabilities:
Depreciation	(43,000)
Amortization	(12,771,800)
Total deferred tax liabilities	(12,814,800)
Net deferred tax assets (liabilities)

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Income Taxes (Textual)
Net operating loss carry-forward			$ 47,472,000
Operating loss carryforwards, Limitations on use			The Company had domestic net operating loss carryforwards of approximately $47,472,000, of which approximately $13,615,000 was generated pre-2018 that may be carried forward 20 years to offset against future taxable income from the year 2019 through 2039, and approximately $33,857,000 that may offset future taxable income with no definite expiration date.
Tax Cut and Jobs Act, description			The Tax Cut and Jobs Act was enacted on December 22, 2017, which reduced the U.S. corporate statutory income tax rate from 35% to 21% beginning January 1, 2018.
Uncertain tax positions, description			(1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon the ultimate settlement with the related tax authority. The Company did not record any liabilities related to uncertain tax positions as of December 31, 2019.
Allowance valuation change amount	$ 2,648,200	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Feb. 07, 2020	Jan. 17, 2020	Aug. 24, 2020	May 22, 2020
Commitments and Contingencies (Textual)
Arrow merchandise value		$ 124,000
Ordered additional merchandise		520,000
Forbearance agreement indebtedness		124,000
Dragonwave's obligation plus accrued interest		733,000
Connection with the forbearance		$ 183,000
Inventory, description	DragonWave agreed to repurchase inventory held by Tessco Technologies Incorporated (“Tessco”), one of DragonWave’s customers and note holders. Upon receipt of the inventory, which is valued at $121,482, DragonWave agreed to reimburse Tessco $56,766, representing the balance due after making the initial payment of $60,000. The return of inventory and payment to Tessco of $56,776 was required by February 28, 2020 but has not yet been made. On June 5, 2020, Tessco filed a complaint for confessed judgment against DragonWave in the Circuit Court for Baltimore, Maryland, Case No. 5539212, for approximately $60,000, which it claims is the reimbursement amount.	On June 15, 2020 the Company was dismissed from the case. On August 14, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020 settlement agreement whereby DragonWave was obligated to pay Arrow $200,000 on or before August 17, 2020 and $313,000 on or before September 18, 2020. As of August 18, 2020, the $200,000 was paid to Arrow. On September 28, 2020, Arrow and DragonWave entered into an amendment to the June 12, 2020, settlement agreement whereby DragonWave was obligated to pay Arrow a remaining balance of $323,500 on or before November 6, 2020, which remains unpaid.	On August 24, 2020, we entered into an Agreement and Plan of Merger and Reorganization dated as of August 24, 2020 (the “FN Merger Agreement”) among the Company and its wholly-owned subsidiary, CHC Merger Sub 8, LLC, Skyline Partners Technology LLC, a Colorado limited liability company that does business under the name Fastback Networks (“Fastback”), and John Helson, solely in his capacity as the representative of the security holders of Fastback, pursuant to which, subject to the terms and conditions of the FN Merger Agreement, the Company has agreed to acquire Fastback. The Company believes Fastback has been a leader in the development and commercialization of innovative intelligent backhaul radio (IBR) systems that deliver high-performance wireless connectivity to virtually any location including those challenged by Non-Line of Sight (NLOS) limitations. Fastback’s advanced IBR products allow operators to economically add capacity and density to their macrocells and expand service coverage density with small cells. These solutions also allow operators to both provide temporary cellular and data service utilizing mobile/portable radio systems and provide wireless Ethernet connectivity. Fastback has a U.S. patent portfolio comprised of 65 granted and 12 pending patents. Collectively the patent portfolio covers key technologies including antenna arrays, signal processing, adaptive antennas, beamforming/steering, self-optimizing networks, spectrum sharing and hybrid band operations.	Michael Powell filed suit against DragonWave-X, LLC, DragonWave-X, Inc., Transform-X, Inc., ComSovereign Corp, and the Company in the Pima County Arizona Superior Court, Case No. C20202216. Mr. Powell has alleged that he entered into an employment agreement with DragonWave-X, Inc. in July 2018, was terminated without cause in May 2019, and is owed approximately $182,000 in wages and $50,000 in bonuses. Mr. Powell is seeking approximately $697,000 in treble damages, punitive damages, consequential damages, interest and attorneys’ fees and costs. The Company disputes Mr. Powell’s allegations and it intends to vigorously defend the lawsuit.
Inventory purchase		$ 520,000
Certain installments fee		$ 10,000
Merger agreement, description			The FN Merger Agreement, the aggregate merger consideration the Company is obligated to pay for Fastback will consist of (i) $1,250,000 in cash, (ii) $1,500,000 aggregate principal amount of our term debentures, and (iii) $11,150,000 aggregate principal amount of the Company’s convertible debentures that are convertible into the Company’s common stock at a conversion price of $1.74 per share, subject to adjustment. The Company’s proposed acquisition of Fastback is subject to the condition that the Company raises at least $12 million of gross proceeds from the sale of its equity or debt securities and certain other customary closing conditions.

Concentrations (Details)

Concentrations (Details)	Sep. 30, 2020	Dec. 31, 2019
Concentrations (Textual)
Trade accounts receivable	27.00%	84.00%

Subsequent Events (Details)

Subsequent Events (Details)

Nov. 04, 2020USD ($)

Jun. 12, 2020shares

May 15, 2020shares

Mar. 12, 2020USD ($)shares

Mar. 06, 2020USD ($)shares

Feb. 07, 2020USD ($)

Nov. 30, 2020

Oct. 31, 2020$ / sharesshares

May 29, 2020USD ($)

Apr. 29, 2020USD ($)shares

Mar. 19, 2020USD ($)

Feb. 26, 2020USD ($)

Nov. 15, 2019shares

Aug. 08, 2002shares

Sep. 30, 2020USD ($)shares

Sep. 30, 2019USD ($)

Dec. 31, 2019USD ($)shares

Dec. 31, 2019USD ($)shares

Nov. 13, 2020USD ($)

Nov. 09, 2020shares

Aug. 05, 2020

May 31, 2020USD ($)

Apr. 30, 2020USD ($)shares

Nov. 07, 2019

Aug. 31, 2016USD ($)

Subsequent Events (Textual)

Principal amount

$ 500,000

$ 50,000

Stock grants of aggregate shares | shares

5,000

55,000

Interest rate

5.00%

133.00%

7.90%

Proceeds from common stock

331,842

$ 5,000

$ 5,000

Subsequent event, description

January 29, 2021. Within three business days of filing the Annual Report for fiscal 2019, the investor is required to purchase, and the Company is required to issue and sell to the investor, an additional convertible promissory note in the principal amount of $285,714 with an original issue discount of $35,714 along with warrants to purchase an additional 158,730 shares of the Company's common stock for proceeds of $250,000. This note will bear interest at 12.5% per annum and mature on January 29, 2021. The investor will not be required to purchase the additional securities if the Company is in default under the outstanding notes or if certain other conditions are not met.

Inventory

$ 5,319,590

$ 4,671,396

$ 4,671,396

Inventory reimburse

$ 56,766

Stock issued | shares

81,839

Aggregate shares of common stock | shares

2,600,000

Common stock shares issued | shares

143,817,614

128,326,243

128,326,243

Warrant [Member]

Subsequent Events (Textual)

Warrants to purchase shares | shares

158,730

Proceeds from common stock

$ 250,000

Subsequent Event [Member]

Subsequent Events (Textual)

Common stock authorized awards to granted | shares

10,000,000

Subsequent Event [Member] | Restricted Stock [Member]

Subsequent Events (Textual)

Common stock shares issued | shares

300,000

Consulting Agreement [Member]

Subsequent Events (Textual)

Stock issued | shares

165,095

Stock issued value

$ 106,238

Consulting agreement, description

Additional $106,238 that was owed by Lextrum was partially paid in cash of $55,000 on March 6, 2020. The remaining $51,238 is still outstanding.

Consulting Agreement [Member] | Minimum [Member]

Subsequent Events (Textual)

Percentage of compensation

50

Consulting Agreement [Member] | Maximum [Member]

Subsequent Events (Textual)

Percentage of compensation

100

Stock Purchase Agreement [Member]

Subsequent Events (Textual)

Spring creek, description

Acquire 100% of the shares of common stock of Spring Creek Manufacturing, Inc. for a purchase price of $500,000. The acquisition closed on March 6, 2020 with Sovereign Plastics paying the purchase price through the assumption of the obligations of the sellers under an outstanding promissory note in the principal amount of $90,000 and the delivery of short-term promissory notes in the aggregate principal amount of $410,000. Additionally, Sovereign Plastics agreed to pay certain sales commissions on all sales to two specific customers.

Asset Purchase Agreement [Member]

Subsequent Events (Textual)

Fast plastics, description

The acquisition also closed on March 6, 2020 with Sovereign Plastics providing the purchase price of approximately $1,464,000 by the payment of approximately $66,000 in cash, the repayment of outstanding indebtedness of Fast Plastics in the aggregate amount of $250,000 and the assumption of an outstanding term loan of Fast Plastics in the amount of approximately $979,000. Sovereign Plastics also assumed equipment leases.

Maturity date

Sep. 4, 2020

Promissory note [Member]

Subsequent Events (Textual)

Principal amount

$ 500,000

Stock grants of aggregate shares | shares

50,000

Purchase price

$ 450,000

2020 Long-Term Incentive Plan [Member]

Subsequent Events (Textual)

Common stock authorized awards to granted | shares

10,000,000

Debt Agreements [Member]

Subsequent Events (Textual)

Principal amount

$ 290,000

$ 285,714

$ 2,022,722

Maturity date

Sep. 30, 2020

Dec. 26, 2020

Secured business loan

$ 600,000

Interest rate

12.00%

12.50%

5.00%

81.74%

Principal and interest payments

$ 8,428

$ 19,429

Original issue discount, amount

$ 40,000

$ 35,714

Proceeds from common stock

$ 250,000

Aggregate shares of common stock | shares

90,000

Debt Agreements [Member] | Subsequent Event [Member]

Subsequent Events (Textual)

Principal amount

$ 50,000

$ 100,000

Maturity date

Jan. 1, 2021

Feb. 28, 2021

Loans bear interest rate

15.00%

15.00%

Share-Based Activity [Member] | Subsequent Event [Member]

Subsequent Events (Textual)

Stock warrant of aggregate shares | shares

55,714

Aggregate shares of common stock | shares

50,000

Exercise price | $ / shares

$ 0.24

Share price | $ / shares

$ 0.27

Agreement amount description

In October 2020, the Company entered into an agreement with TM to exchange the aggregate principal, interest and penalties outstanding of $1,414,301 in full for 565,721 common shares of the Company with a fair value of $2.50 per share.

Paycheck Protection Program [Member]

Subsequent Events (Textual)

Principal amount

$ 455,185

$ 455,185