Arcimoto (FUVV) 10-Q 11 Jun 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Jun. 10, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Arcimoto Inc
Entity Central Index Key	0001558583
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Current reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity shell Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		24,485,391
Entity File Number	001-38213
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	OR

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 1,889,717	$ 5,832,489
Accounts receivable, net	16,225	244,450
Inventory	5,195,539	3,734,488
Prepaid inventory	1,124,190	1,194,695
Other current assets	617,537	665,079
Total current assets	8,843,208	11,671,201
Property and equipment, net	4,723,986	4,732,544
Security deposits	89,088	41,988
Total assets	13,656,282	16,445,733
Current liabilities:
Accounts payable	1,026,198	339,835
Accrued liabilities	765,658	816,013
Customer deposits	648,424	793,524
Current portion of capital lease obligations	454,711	433,967
Convertible notes payable, related parties	1,150,907	1,150,907
Convertible notes payable, net of discount	841,305	837,557
Notes payable, net of discount	3,014,591	3,032,438
Current portion of warranty reserve	84,344	90,000
Current portion of deferred revenue	19,500	31,174
Total current liabilities	8,005,638	7,525,415
Warranty reserve	71,530	45,000
Long-term capital lease obligations, net of current portion	1,120,596	1,179,700
Long-term deferred revenue	85,500	85,500
Total long-term liabilities	1,277,626	1,310,200
Total liabilities	9,283,264	8,835,615
Commitments and contingencies (Note 11)
Stockholders' equity:
Preferred Stock, no par value, 1,500,000 authorized; none issued and outstanding as of March 31, 2020 and December 31, 2019, respectively
Common stock, no par value, 60,000,000 authorized, 24,469,138 and 24,436,389 issued and outstanding as of March 31, 2020 and December 31, 2019, respectively.	43,626,238	43,573,529
Additional paid-in capital	2,649,716	2,344,751
Accumulated deficit	(41,902,936)	(38,308,162)
Total stockholders' equity	4,373,018	7,610,118
Total liabilities and stockholders' equity	13,656,282	16,445,733
Series A-1 preferred stock
Stockholders' equity:
Preferred Stock, no par value, 1,500,000 authorized; none issued and outstanding as of March 31, 2020 and December 31, 2019, respectively
Total stockholders' equity
Class C Preferred Stock
Stockholders' equity:
Preferred Stock, no par value, 1,500,000 authorized; none issued and outstanding as of March 31, 2020 and December 31, 2019, respectively
Total stockholders' equity

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Preferred stock, par value
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	24,469,138	24,436,389
Common stock, shares outstanding	24,469,138	24,436,389
Series A-1 preferred stock
Preferred stock, par value
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class C Preferred Stock
Preferred stock, par value
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue
Product sales	$ 598,035
Other revenue	18,760	2,645
Total revenues	616,795	2,645
Cost of goods sold	1,689,518	1,467
Gross profit (loss)	(1,072,723)	1,178
Operating expenses
Research and development	448,974	1,060,016
Sales and marketing	336,898	245,382
General and administrative	1,496,845	1,571,308
Total operating expenses	2,282,717	2,876,706
Loss from operations	(3,355,440)	(2,875,528)
Other expense (income)
Interest expense	246,834	193,273
Other income, net	(7,500)	(408)
Net loss	$ (3,594,774)	$ (3,068,393)
Weighted-average common shares outstanding - basic and diluted	24,480,445	15,423,999
Net loss per common share - basic and diluted	$ (0.15)	$ (0.20)

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Series A-1 Preferred Stock	Class C Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2018			$ 30,102,738	$ 930,869	$ (22,966,473)	$ 8,067,134
Balance, shares at Dec. 31, 2018		2,000,000	15,032,341
Issuance of common stock for cash			$ 4,264,999			4,264,999
Issuance of common stock for cash, shares			1,088,333
Exercise of stock options			$ 5,000			5,000
Exercise of stock options, shares			1,613
Offering costs			$ (255,202)			(255,202)
Stock options exercised - cashless
Stock options exercised - cashless, shares			53,513
Warrants exercised - cashless
Warrants exercised - cashless, shares			164,578
Stock-based compensation				96,450		96,450
Net loss					(3,068,393)	(3,068,393)
Balance at Mar. 31, 2019			$ 34,117,535	1,027,319	(26,034,866)	9,109,988
Balance, shares at Mar. 31, 2019		2,000,000	16,340,378
Balance at Dec. 31, 2019			$ 43,573,529	2,344,751	(38,308,162)	7,610,118
Balance, shares at Dec. 31, 2019			24,436,389
Issuance of common stock for accounts payable			$ 56,328			56,328
Issuance of common stock for accounts payable, shares			32,749
Offering costs			$ (3,619)			(3,619)
Stock-based compensation				304,965		304,965
Net loss					(3,594,774)	(3,594,774)
Balance at Mar. 31, 2020			$ 43,626,238	$ 2,649,716	$ (41,902,936)	$ 4,373,018
Balance, shares at Mar. 31, 2020			24,469,138

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
OPERATING ACTIVITIES
Net loss	$ (3,594,774)	$ (3,068,393)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	207,551	171,387
Amortization of debt discount	153,748	80,731
Stock-based compensation	304,965	96,450
Changes in operating assets and liabilities:
Accounts receivable	228,225	(4,167)
Inventory	(1,461,051)	(861,717)
Prepaid inventory	70,505
Other current assets	47,542	(492,056)
Accounts payable	742,691	(320,236)
Accrued liabilities	(50,355)	15,992
Customer deposits	(145,100)	422,200
Warranty reserve	20,874
Deferred revenue	(11,674)
Net cash used in operating activities	(3,486,853)	(3,959,809)
INVESTING ACTIVITIES
Purchases of property and equipment	(129,253)	(23,828)
Proceeds from sale of property and equipment		41,680
Security deposits	(47,100)
Net cash (used in) provided by investing activities	(176,353)	17,852
FINANCING ACTIVITIES
Proceeds from sale of common stock		4,264,999
Proceeds from the exercise of stock options		5,000
Payment of offering costs	(3,619)	(255,202)
Payment of capital lease obligations	(108,100)	(92,665)
Repayment of notes payable	(167,847)
Net cash (used in) provided by financing activities	(279,566)	3,922,132
Net cash decrease for period	(3,942,772)	(19,825)
Cash at beginning of period	5,832,489	4,903,019
Cash at end of period	1,889,717	4,883,194
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	42,015	36,984
Cash paid during the period for income taxes		150
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Portion of equipment acquired through capital leases	69,740	88,850
Stock issued for payment of accounts payable	56,328
Equipment purchases in accounts payable		$ 4,200

Nature of Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Arcimoto, Inc. (the "Company") was originally formed on November 21, 2007 as WTP Incorporated, an Oregon Corporation, and later changed its name to Arcimoto, Inc. The Company was founded in order to build products that catalyze the shift to a sustainable transportation system. The first step in this shift has been developing an affordable, daily utility, pure electric vehicle. Over the past 11 years, the Company has developed a revolutionary new vehicle platform designed around the needs of everyday drivers. Its main product is the Fun Utility Vehicle® ("FUV"), the first real, affordable, and fossil-free alternative for the vast majority of daily trips. Compared to the average car, the FUV has dropped 2/3 of the weight and 2/3 of the footprint, in order to bring the joy of ultra-efficient, pure electric driving to the masses. Risks and Uncertainties The Company currently has limited production and distribution capabilities. Facilities to manufacture vehicles at limited scale are substantially complete. We started retail production at one FUV per build day and ramped to two per build day in the first quarter of 2020, prior to the COVID-19 production shutdown. Arcimoto also does not have a history of higher-scale production and may encounter delays, flaws, inability to raise sufficient capital, or inefficiencies in the manufacturing process, which may prevent or delay achieving higher-scale production within the anticipated timeline. Part of the Company's strategy is to use vehicle rentals to generate a positive cash flow from customer test drive activities. As with any strategy, there is the risk that the rental business will not be successful. As of March 31, 2020, the Company has $5,195,539 in inventory and another $1,124,190 in prepaid inventory not received yet. Certain inventory components are included in prepaid inventory that have long lead times requiring payment in advance. The Company plans to incur substantial additional expenses marketing its current and future products and services. In addition, the Company will compete with companies that currently have extensive and well-funded marketing and sales operations. The Company's marketing and sales efforts may be unable to compete successfully against these companies. Further, the Company's business and operations are sensitive to general governmental policy, business and economic conditions in the United States and worldwide. A host of factors beyond the Company's control could cause fluctuations in these conditions. Other developments, including but not limited to economic recessions, import tariffs, trends in vehicle manufacturing, consumer taste, availability of inventory, and changes in government policy related to cars and motorcycles, could have a material adverse effect on the Company's financial condition and the results of its operations. The Company's industry is characterized by rapid changes in technology and customer demands. As a result, the Company's products and services may quickly become obsolete and unmarketable. The Company's future success will depend on its ability to adapt to technological advances, anticipate customer demands, develop new products and services and enhance our current products and services on a timely and cost-effective basis. Further, the Company's products and services must remain competitive with those of other companies with substantially greater resources. The Company may experience technical or other difficulties that could delay or prevent the development, introduction or marketing of new products and services or enhanced versions of existing products and services. Also, the Company may not be able to adapt new or enhanced products and services to emerging industry standards, and the Company's new products and services may not be favorably received. In addition, we may not have the capital resources to further the development of existing and/or new products. On January 30, 2020, the World Health Organization declared the COVID-19 outbreak a "Public Health Emergency of International Concern" and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of COVID-19 include restrictions on travel, quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID-19 and actions taken to mitigate it have had, and are expected to continue to have, an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the Company, to date, the Company announced on March 19, 2020, that it was temporarily suspending all production of the Fun Utility Vehicle at its U.S. factory located in Eugene, Oregon in response to the rapidly evolving COVID-19 pandemic. The date to restart production will evolve with the COVID-19 pandemic. The Company will maintain a work-from-home staff to push forward critical operations, including compliance and reporting, research and development, customer service, and deployment of the Company's recently-launched Rapid Responder and Deliverator pilot vehicles to key potential fleet operators. As part of this suspension of production, the Company furloughed approximately 67% of its workforce with the remaining individuals continuing to work full or part time, which will result in meaningful cost reductions during the period of shutdown. We expect to retain the furloughed workers after production has resumed. As a result of the shut-down, the first quarter 2020 revenue activities were negatively impacted, and the second quarter 2020 may be negatively impacted based on the length and severity of the pandemic. With some suppliers not currently producing, once the temporary suspension of production is over, we anticipate minimal shortages depending on when suppliers restart production and how fast the Company can ramp up production. This makes it reasonably possible that we are vulnerable to the risk of a near-term severe impact. Additionally, it is reasonably possible that estimates made in the financial statements have been, or will be, materially and adversely impacted in the near term as a result of these conditions, including the timing and need to raise additional working and operating capital, and the Company's ability to repay debt coming due in June, August, and September 2020. We have applied for Paycheck Protection Program ("PPP") and Economic Injury Disaster Loans ("EIDL") through the Small Business Administration ("SBA") that were made available under the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. See Note 12, Subsequent Events, for an update on the receipt of the PPP Loan.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2020
Going Concern [Abstract]
GOING CONCERN	NOTE 2: GOING CONCERN The accompanying financial statements have been prepared on a basis that the Company is a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has experienced recurring operating losses and negative operating cash flows since inception. The Company has not achieved positive earnings and operating cash flows to enable the Company to finance its operations internally. Funding for the business to date has come primarily through the issuance of debt and equity securities. The Company will require additional funding to continue to operate in the normal course of business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern. Although the Company's objective is to increase its revenues from the sales of its products sufficient to generate positive operating and cash flow levels, there can be no assurance that the Company will be successful in this regard. The Company will need to raise additional capital in order to fund its operations, which it intends to obtain through debt and/or equity offerings. Funds on hand and any follow-on capital, will be used to invest in our business to expand sales and marketing efforts, including Company-owned and franchise-rental operations and the system to support them, enhance our current product lines by continuing research and development ("R&D") to enhance and reduce the cost of the FUV and to bring future variants to retail production, continue to build out and optimize our production facility, debt repayment, and fund operations until positive cash flow is achieved. The need for additional capital may be adversely impacted by uncertain market conditions or approval by regulatory bodies.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The accompanying unaudited financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information, and pursuant to the instructions to Form 10-Q promulgated by the United States Securities and Exchange Commission (the "SEC"). Accordingly, they do not include all information and disclosures required by GAAP for complete financial statement presentation. In the opinion of management, the accompanying condensed financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company's financial position as of March 31, 2020, and the results of its operations for the three months ended March 31, 2020 and 2019 and its cash flows for the three months ended March 31, 2020 and 2019. Results for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the year ending December 31, 2020. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2019 included in the Company's Annual Report on Form 10-K filed with the SEC on April 14, 2020. Basis of Presentation The accounting and reporting policies of the Company conform with GAAP. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include those related to the warranty reserve, the net realizable value of inventory, and reserves on inventory. Fair Value Measurements The Company's financial instruments consist primarily of cash, convertible notes, debt, and capital lease obligations. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. The Company adopted Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820-10, Fair Value Measurements and Disclosures The standard also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three-level hierarchy for fair value measurements based on the nature of inputs used in the valuation of an asset or liability as of the measurement date. The three-level hierarchy for fair value measurements is defined as follows: ● Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; and ● Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the accompanying financial statements for current assets and current liabilities approximate the fair value because of the immediate or short-term maturities of the financial instruments. As of March 31, 2020 and December 31, 2019, the Company did not have any level 2 or level 3 instruments. Inventory Inventory is stated at the lower of cost (using the first-in, first-out method ("FIFO")) or market value. Inventories consist of purchased electric motors, electrical storage and transmission equipment, and component parts. March 31, December 31, 2020 2019 Raw materials and component parts $ 4,968,045 $ 3,650,466 Work-in-progress - 25,340 Finished goods 227,494 58,682 Total $ 5,195,539 $ 3,734,488 The Company is required to remit prepayments for purchases of its inventories acquired from overseas vendors. The Company has suffered losses as a result of vendor breaches. Customer Deposits Non-refundable customer deposits are comingled with operating funds. Refundable customer deposits are generally held in a separate deposit account. Revenue is not recognized on customer deposits until the deposit is applied to a non-refundable vehicle order, the vehicle manufacturing process is completed, the vehicle is picked up by or delivered to the customer and the appropriate revenue recognition criteria have been met per our policy below. Deferred Revenue Deferred revenues represent cash collected in advance of the revenues being earned for deliverables to FUV customers, distributor licensing arrangements and franchise fees. Revenue Recognition The Company recognizes revenue when the earnings process is complete. This generally occurs when products are picked up by the customer or a common carrier or, when the FUV is shipped in a Company owned vehicle, when delivery is completed, in accordance with the sales agreement or purchase order, which is when control of the vehicle passes to the customer. The Company's shipping terms are generally F.O.B. shipping point, where title is transferred, and revenue is recognized when the products are shipped to or picked up by customers. Revenues related to distributor licensing arrangements are generally recognized over the term of the agreement, except for specific products and services specified as part of the agreement, for which revenue may be accelerated based on when the earnings process is complete. Distributor and Franchise fee revenue is recognized over the term of the agreements which is generally 10 years for franchises and four years for distributors. We have determined that any services provided to our franchise partners are not distinct from the franchise rights granted in the franchise agreement and they are combined into a single performance obligation. Research and Development Costs relating to research and development ("R&D") are expensed as incurred. Net Earnings or Loss per Share The Company's computation of earnings (loss) per share ("EPS") includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common shareholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., common stock warrants and common stock options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all common stock warrants and common stock options outstanding were anti-dilutive. At March 31, 2020 and 2019, the Company excluded the outstanding Employee Equity Plans ("EEP") and other securities summarized below, which entitled the holders thereof to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. March 31, March 31, Class C preferred stock - 2,000,000 Options and other instruments under the 2012, 2015 and 2018 Plans to purchase common stock 431,746 847,378 Underwriters and investors warrants issued outside of an EEP - 103,162 Total 431,746 2,950,540 Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company's financial reporting, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company's financial statements properly reflect the change. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02") which supersedes ASC Topic 840, Leases. ASU 2016-02 requires lessees to recognize a right-of-use asset and a lease liability on their balance sheets for all the leases with terms greater than 12 months. Based on certain criteria, leases will be classified as either financing or operating, with classification affecting the pattern of expense recognition in the income statement. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. In November 2019, the FASB delayed the effective date for Topic 842 to fiscal years beginning after December 15, 2020 for private companies and emerging growth companies, and interim periods within those years, with early adoption permitted. In June 2020, the FASB issued ASU No 2020-05 that further delayed the effective date of Topic 842 to fiscal years beginning after December 15, 2021. We will adopt this new standard on January 1, 2022. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. In July 2018, the FASB issued ASU No. 2018-11, "Leases (Topic 842): Targeted Improvements" that allows entities to apply the provisions of the new standard at the effective date, as opposed to the earliest period presented under the modified retrospective transition approach and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The modified retrospective approach includes a number of optional practical expedients primarily focused on leases that commenced before the effective date of Topic 842, including continuing to account for leases that commence before the effective date in accordance with previous guidance, unless the lease is modified. The Company currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon its adoption of Topic 842, which will increase the total assets and total liabilities that the Company reports relative to such amounts prior to adoption. Adoption of Recent Accounting Pronouncements In June 2018, the FASB issued ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity's adoption date of Topic 606. The Company adopted the new standard on January 1, 2020. The adoption did not have a material impact on the Company's financial statements. In August 2018, the FASB issued Accounting Standards Update ("ASU") 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement". ASU 2018-13 removes certain disclosures, modifies others and introduces additional disclosure requirements for entities. The amendments in ASU 2018-13 for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The Company adopted the new standard on January 1, 2020. The adoption did not have a material impact on the Company's financial statements.

Concentrations

Concentrations	3 Months Ended
	Mar. 31, 2020
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 4: Concentrations Payables As of March 31, 2020, and December 31, 2019, the Company had one significant vendor that accounted for more than 10% of the Company's payables balances. As of March 31, 2020, this vendor accounted for 13% of payable balances. The loss of this vendor would not have a significant impact on the Company's operations. Purchases/Inventory As of March 31, 2020, and December 31, 2019, the Company had two significant vendors that accounted for more than 10% of the Company's inventory balances. As of March 31, 2020 these vendors accounted for 19% and 32% of inventory balances. As of December 31, 2019, these vendors accounted for 17% and 23% of inventory balances. The loss of these vendors would not have a significant impact on the Company's operations.

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5: PROPERTY AND EQUIPMENT As of March 31, 2020 and December 31, 2019, our property and equipment consisted of the following: March 31, December 31, Computer equipment and software $ 77,583 $ 77,583 Furniture and fixtures 46,839 46,839 Machinery and equipment 4,955,167 4,699,383 Leasehold improvements 774,046 774,046 Fixed assets in process 208,208 264,999 6,061,843 5,862,850 Less: accumulated depreciation (1,337,857 ) (1,130,306 ) Total $ 4,723,986 $ 4,732,544 Fixed assets in process is comprised primarily of leasehold improvements, tooling and equipment related to the manufacturing of our vehicles. Completed assets are transferred to their respective asset class and depreciation begins when the asset is ready for its intended use. Depreciation expense was approximately $207,500 and $171,000 during the three months ended March 31, 2020 and 2019, respectively.

Capital Lease Obligations

Capital Lease Obligations	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
CAPITAL LEASE OBLIGATIONS	NOTE 6: CAPITAL LEASE OBLIGATIONS As of March 31, 2020, the Company has financed a total of approximately $2,321,000 of its capital equipment purchases with monthly payments ranging from $362 to $8,582, repayment terms ranging from 48 to 60 months, and effective interest rates ranging from 4.52% to 9.90%. Total monthly capital lease payments as of March 31, 2020 are $47,267. These lease obligations mature ranging from December 2021 through December 2024 and are secured by approximately $2,903,000 in underlying assets which have approximately $516,000 in accumulated depreciation as of March 31, 2020. The balance of capital lease obligations was approximately $1,575,000 and $1,614,000 as of March 31, 2020 and December 31, 2019, respectively.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 7: NOTES PAYABLE On December 27, 2018, the Company entered into a Subscription Agreement (the "Subscription Agreement") with FOD Capital, LLC, a Florida limited liability company (the "Investor"), pursuant to which the Company issued to the Investor (i) 500,000 shares of its common stock, no par value per share at a purchase price of $3.00 per share (the "Shares"), (ii) a warrant to purchase up to 942,857 shares of common stock at $3.50 per share (the "Warrant"), and (iii) a senior secured note in the principal amount of $3,000,000 (the "Note"). See Note 8 for additional details. On September 12, 2019, the Company issued an additional $500,000 note ("additional Note") to the Investor, net of $15,000 discount. The additional Note principal plus accrued interest is convertible into the Company's common stock at a conversion price per share of $4.25. The unamortized discount as of March 31, 2020 was $6,760. Accrued interest expense excluding the discount amortization for the three-month period ended March 31, 2020 was $12,953. The discount amortized for the three-month period ended March 31, 2020 was $3,750. There was no such interest expense for the three-month period ended March 31, 2019. During July 2019, the Company financed $182,430 in insurance payments after a $45,608 down payment at an annual interest rate of 6.25% and monthly payments of $20,802 for nine months. Interest expense for the three-month period ended March 31, 2020 was $962. During October 2019, the Company financed $320,467 in insurance payments after a $80,117 down payment at an annual interest rate of 4.95% and monthly payments of $36,346 for nine months. Interest expense for the three-month period ended March 31, 2020 was $2,664. Between July 11, 2019 and July 15, 2019, the Company entered into subscription agreements (each a "Subscription Agreement" and, collectively, the "Subscription Agreements"), pursuant to which the Company issued notes in original principal amount of $600,000 (U.S.) (each a "Note" and, collectively, the "Notes"). Of the $600,000 Notes issued $325,000 were to related parties. The principal amount due under each Note was due and payable on the two-month anniversary of the date of each Note (the "Maturity Date"): in (a) cash, (b) the Company's common stock (valued at a price of $4.25 per share) or (c) in the event the Company issues convertible promissory notes to third parties before the Maturity Date, in a convertible promissory note on the same terms as purchased by such third parties; in each case at the election of the holder of the Note. Each Note also bore interest, payable at the Maturity Date, equal to $100,000 multiplied by the remainder of (i) the amount of the Note divided by (ii) $600,000. Interest was payable on each Note in: (a) the Company's common stock (valued at $4.25 per share) or (b) in the event the Company issued convertible promissory notes to third parties before the Maturity Date, in a convertible promissory note on the same terms as purchased by the third parties; in each case at the election of the holder. On August 14, 2019, the $600,000 in principal and accrued interest of $48,972 on the Notes were exchanged into $648,972 in principal amount of convertible promissory notes ("New Notes"). The principal amount of the New Notes is due and payable on the one- year anniversary of the date of the New Notes in (a) cash or (b) the Company's common stock at a price of $4.25 per share, at the election of the holder of the New Notes. Interest on the New Notes accrues at an annual rate of 10%, compounded monthly. Between August 14, 2019 and September 27, 2019, the Company issued additional notes with the New Notes terms in the original principal amount of $1,350,000, which includes the previously mentioned convertible note, of which $800,000 was to related parties. The Company may prepay the indebtedness at any time. The unamortized discount as of March 31, 2020 was $6,760. Accrued interest expense excluding the discount amortization for the three-month period ended March 31, 2020 was $51,978.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8: STOCKHOLDERS' EQUITY Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock, no par value, of which 1,500,000 shares were designated as Series A-1 Preferred Stock and 2,000,000 are designated as Class C Preferred Stock. The Series A-1 Preferred Stock is convertible at any time after issuance at the option of the holder into shares of common stock at the original issue price of the Series A-1 Preferred Stock. The Series A-1 Preferred Stock was also subject to mandatory conversion provisions upon an initial public offering raising $15 million or more and is not redeemable. To prevent dilution, the conversion price of the Series A-1 Preferred Stock is to be adjusted for any issuance of securities, excluding exempt securities, which change the number of shares of common stock outstanding. The Series A-1 Preferred Stockholders are entitled to equal voting rights to common stockholders on an as-converted basis and receive preference to the common stockholders upon liquidation. The Series A-1 Preferred Stock was converted to common stock in July 2017, prior to the Regulation A offering and listing. As a result of the share exchange agreement described below, the Company issued 2,000,000 shares of Class C Preferred Stock on November 15, 2018 in the exchange noted below. These 2,000,000 shares of Class C Preferred Stock were exchanged back to an equal number of shares of common stock on May 13, 2019, upon the filing of an amendment to the Company's Second Amended and Restated Articles of Incorporation that increased the number of authorized shares of common stock. Except as otherwise required by law or expressly provided in the Company's Second Amended and Restated Articles of Incorporation, as amended, each share of Class C Preferred Stock has one vote for the election of directors and on all matters submitted to a vote of shareholders of the Company. The Company is not obligated to redeem or repurchase any shares of Class C Preferred Stock. Shares of Class C Preferred Stock are not otherwise entitled to any redemption rights, or mandatory sinking fund or analogous fund provisions. Common Stock At the May 11, 2019 annual meeting of shareholders (the "2019 Annual Meeting"), the shareholders approved an increase in the number of authorized common shares from 20,000,000 to 60,000,000, which also triggered the automatic conversion of the 2,000,000 shares of Class C Preferred Stock to common stock described above. The Company has reserved a total of 3,379,335 shares of its common stock pursuant to the equity incentive plans (see Note 9). The Company has 3,305,520 and 3,293,135 stock units, options and warrants outstanding under these plans as of March 31, 2020 and December 31, 2019, respectively. As of March 31, 2020, the Company has reserved an additional 2,608,261 shares of its common stock for warrants and convertible notes pursuant to the Subscription Agreement discussed above. Common Stock Issued for Compensation During the three months ended March 31, 2020, the Company issued 32,749 common shares for services with a fair value of $56,328. The shares were valued based on the stock price at the time of the grant when the performance commitment was complete. Exercise of Stock Options and Warrants On March 28, 2019, 1,613 employee options were exercised at a price per share of $3.10 for total proceeds to the Company of $5,000. No employee options were exercised for cash during the three months ended March 31, 2020. During the three months ended March 31, 2019, a total of 117,192 employee options, with exercise prices ranging from $2.0605 to $3.10 per share were exercised in cashless transactions at market prices ranging from $2.864 to $5.212 per share, which was based on the average of the Company's daily closing prices surrounding the transaction dates amounting to the issuance of a total of 53,513 shares of the Company's common stock. No employee options were exercised in cashless transactions during the three months ended March 31, 2020. During the three months ended March 31, 2019, a total of 200,000 employee warrants, 30,000 with an exercise price of $0.50 per share and 170,000 with an exercise price of $0.9375 per share were exercised in cashless transactions at a market price of $5.212 per share, which was based on the average of the Company's daily closing prices surrounding the transaction dates amounting to the issuance of a total of 164,578 shares of the Company's common stock. No employee warrants were exercised during the three months ended March 31, 2020. Private Offering of Common Stock During January and February 2019, the Company entered into Subscription Agreements with four independent investors, pursuant to which the Company issued to the investors a total of 288,333 shares of its common stock, no par value per share, at a purchase price of $3.00 per share, pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the "Securities Act"). Private Offering of Common Stock, Warrant and Note On December 27, 2018, the Company entered into a Subscription Agreement (the "Subscription Agreement") with FOD Capital, LLC, a Florida limited liability company (the "Investor"), pursuant to which the Company issued to the Investor (i) 500,000 shares of its common stock, no par value per share, at a purchase price of $3.00 per share (the "Shares"), (ii) a warrant to purchase up to 942,857 shares of common stock at $3.50 per share (the "Warrant"), and (iii) a senior secured note in the principal amount of $3,000,000 (the "Note"). The Shares, Warrant and Note were purchased together by the Investor for an aggregate amount of $4.5 million but were issued separately (collectively, the "Transaction"). The Shares were issued for an aggregate purchase price of $1,500,000. In connection with the Share issuance, the Company granted the Investor with franchise rights for the lower Florida Keys, subject to the terms contained in the Company's standard franchise agreement. The Warrant has a three-year term. The Company reserved 942,857 shares of common stock for issuance pursuant to the potential exercise of the Warrant and, so long as the Warrant remains outstanding, the Company will keep reserved for issuance under the Warrant that number of shares of Common Stock at least equal to the maximum number of shares of common stock as shall be necessary to satisfy the Company's obligation to issue shares of common stock under the Warrant then outstanding (without regard to any limitations on exercise). The warrant was valued based on the Black-Scholes option pricing model using similar inputs to those described in Note 9, other than the contractual life which was based on the term of the warrant. The relative fair value of the warrant in relation to the debt and equity component of the Transaction was $111,374. The Note is secured by a perfected first secured lien on all of the Company's assets except for equipment assets securing existing or future leases. Interest will accrue at 10% per annum and will be paid at maturity or payoff of the Note, with a minimum of one year of interest paid at such time. The original maturity date of the Note was December 27, 2019 and, on this date, was extended for an additional six months upon payment of $300,000 to the Investor by the Company. In connection with the Note, the Company entered into a Security Agreement, an Intellectual Property Security Agreement and a Collateral Assignment of Lease Agreement, each dated as of December 27, 2018 (collectively, the "Collateral Documents"). The short-term note was recorded with a discount of $322,942 which was amortized as interest expense over the Note's original twelve-month term. The discount was recognized in its entirety in 2019. The discount was based on the allocation of costs and warrants associated with the Transaction. The $300,000 extension fee was recorded as a discount to the note and is being amortized over the six-month extension period. $150,000 was amortized during the three-month period ended March 31, 2020, and $150,000 is remaining to be amortized at March 31, 2020. On September 12, 2019, the Company entered into an Amended and Restated Subscription Agreement (the "Restated Subscription Agreement") with the Investor, which amended and restated the Subscription Agreement. Pursuant to the Restated Subscription Agreement and in addition to the issuances under the Subscription Agreement, the Company issued to the Investor a convertible note in the principal amount of $500,000 (the "Convertible Note") for an additional purchase price of $500,000. The Convertible Note matures on September 12, 2020, provided, that the Convertible Note may convert into the Company's common stock at any time at the option of the Investor at a rate of $4.25 per share. In connection with the Restated Subscription Agreement, the Company also granted the Investor franchise rights for the Florida Keys, subject to certain modifications to the terms of the Company's standard franchise agreement including, but not limited to, a right of first refusal for any Company rental franchise in the South Beach Region of Miami Beach, Florida. The Convertible Note is secured by a perfected first secured lien on all of our assets except those in capital leases described above. In connection with the Subscription Agreement, the Company entered into the Collateral Documents, each of which apply to the Convertible Note pursuant to the Restated Subscription Agreement. The Convertible Note is included in the New Convertible Notes discussed in Note 7.

Stock-Based Payments

Stock-Based Payments	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK-BASED PAYMENTS	NOTE 9: STOCK-BASED PAYMENTS The Company grants common stock, common stock units, and common stock purchase options and warrants pursuant to the 2018 Omnibus Stock Incentive Plan ("2018 Plan"), Amended and Restated 2015 Stock Incentive Plan ("2015 Plan") and the Second Amended and Restated 2012 Employee Stock Benefit Plan ("2012 Plan"). The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Grants to non-employees are expensed at the earlier of (i) the date at which a commitment for performance by the counterparty to earn the equity instrument is reached and (ii) the date at which the counterparty's performance is complete. The Company recognizes stock option forfeitures as they occur as there is insufficient historical data to accurately determine future forfeiture rates. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of the Company's common stock, and for stock options, the expected life of the option, and expected stock price volatility. The Company uses the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management's best estimates and involve inherent uncertainties and the application of management's judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The Company uses the following inputs when valuing stock-based awards. The expected life of employee stock options was estimated using the "simplified method," as the Company has insufficient historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock option grants. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. The expected life of awards that vest immediately use the contractual maturity since they are vested when issued. For stock price volatility, the Company uses public company comparables as a basis for its expected volatility to calculate the fair value of option grants. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the option at the grant-date. Stock-based compensation, including stock-options, warrants and stock issued for compensation and services is included in the statements of operations as follows: Three Months Ended 2020 2019 Research and development $ 53,700 $ 21,008 Cost of goods sold 66,224 - Sales and marketing 21,157 13,744 General and administrative 163,884 61,698 Total $ 304,965 $ 96,450 2018 Omnibus Stock Incentive Plan The 2018 Plan authorizing 1,000,000 shares was approved by the Board of Directors and then the Company's shareholders at the Company's 2018 annual meeting of shareholders held on June 9, 2018. At the 2019 Annual Meeting, the shareholders approved an additional 1,000,000 shares of common stock to be issued under the 2018 Plan. The 2018 Plan provides the Company the ability to grant to employees, directors, consultants or advisors shares of common stock of the Company through the grant of equity awards, including, but not limited to, options that are incentive stock options or NQSOs and restricted stock, provided that only employees are entitled to receive incentive stock options in accordance with IRS guidelines. As of March 31, 2020, the Company had a remaining reserve of 60,437 shares of common stock under the 2018 Plan. Awards that are forfeited generally become available for grant under the 2018 Plan. On April 20, 2020, the board of directors approved an increase from 2,000,000 to 4,000,000 shares, subject to shareholder approval. Employee stock-based compensation expense under the 2018 Plan included in operating expenses for the three months ended March 31, 2020 and 2019 was $167,905 and $69,304, respectively. Total compensation cost related to non-vested awards issued under the 2018 Plan not yet recognized as of March 31, 2020 was approximately $1,416,697 and will be recognized on a straight-line basis through December 2022 based on the respective vesting periods. The amount of future stock option compensation expense could be affected by any future option grants or forfeitures. On January 6, 2020, the board of directors approved a director deferred compensation plan under the 2018 Plan. The deferred compensation plan calls for stock units to be held on account for each director and issued 90 days after separation from service as a director. For the three months ended March 31, 2020, a total of 75,257 stock units with a value of $99,735, based on the closing price on the last day of the quarter, were reserved and expensed. 28,673 of the stock units were valued with a price per share of $1.61 based on the closing stock price on the last trading day of the fourth quarter of 2019, and were recorded as a $46,163 expense on January 6, 2020 because the plan was adopted by the Board of Directors retroactively to the fourth quarter 2019. 46,584 of the stock units were valued with a price per share of $1.15 based on the closing stock price on the last trading day of the first quarter of 2020, and were recorded as a $53,572 expense on March 31, 2020. See Note 12, Subsequent Events, for the exchange of these stock units for common shares. On February 12, 2020, 32,749 shares with a total value of $56,328 were issued from the 2018 Plan at the closing price on that day of $1.72 per share in payment of services provided. 2015 Stock Incentive Plan The 2015 Plan provides the Company the ability to grant to employees, directors, consultants or advisors shares of common stock of the Company through the grant of options that are incentive stock options or NQSOs and/or the grant of restricted stock, provided that only employees are entitled to receive incentive stock options in accordance with IRS guidelines. One million shares of common stock were authorized for issuance under the 2015 Plan. Awards that are forfeited generally become available for grant under the 2015 Plan. As of March 31, 2020, 801,342 shares of common stock were reserved for issuance pursuant to stock options that are outstanding and 13,377 shares remain available for issuance pursuant to future awards that might be made under the 2015 Plan. There were no grants made under the 2015 Plan during the three months ended March 31, 2020 or 2019. Employee stock-based compensation expense included in operating expenses for the three months ended March 31, 2020 and 2019 related to the 2015 Plan was $37,325 and $27,146, respectively. Total compensation cost related to non-vested awards not yet recognized as of March 31, 2020 was $184,838 and will be recognized on a straight-line basis through April 2022 based on the respective vesting periods. The amount of future stock option compensation expense could be affected by any future option grants or forfeitures. 2012 Employee Stock Benefit Plan The 2012 Plan provides the Company the ability to grant to directors, employees, consultants, advisors or independent contractors shares of common stock of the Company through the grant of warrants and/or the grant of common stock. The Company originally reserved 1,000,000 shares of common stock for issuance under the 2012 Plan. Awards that are forfeited generally become available for grant under the 2012 Plan. As of March 31, 2020, 658,317 shares of common stock were reserved for issuance pursuant to warrants that are issued and outstanding under the 2012 Plan and 1 share remains available for issuance pursuant to future awards that might be made under the 2012 Plan. Warrants expire 10 to 15 years from the grant date and were vested when issued.

Customer Deposits

Customer Deposits	3 Months Ended
	Mar. 31, 2020
Other Liabilities Disclosure [Abstract]
CUSTOMER DEPOSITS	NOTE 10: CUSTOMER DEPOSITS The Company has received customer deposits ranging from $100 to $10,100 per vehicle for Retail Series production vehicles and $42,000 per vehicle for Signature Series vehicles for purposes of securing a vehicle production slot. As of March 31, 2020 and December 31, 2019, the Company's balance of deposits received was approximately $648,000 and $794,000, respectively. As of March 31, 2020 and December 31, 2019, $376,424 and $374,524, respectively, of these deposits were refundable upon demand. Deposits are included in current liabilities in the accompanying balance sheets. When a customer's order is ready to enter the production process, the customer is notified that if they would like to proceed with the purchase of a vehicle, their deposit will no longer be refundable and any additional deposit required must be paid prior to the start of the manufacturing process. Customer deposits from related parties total $5,700 and $11,200 as of March 31, 2020 and December 31, 2019, respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11: COMMITMENTS AND CONTINGENCIES Litigation On March 11, 2018, the Company was served with a lawsuit entitled John R Switzer vs W.R. Hambrecht & Co. LLC et al. Jay Mendelson v. Arcimoto, Inc Mendelson Switzer On March 6, 2020, the Company filed a complaint ("the Complaint") against Ayro, Inc. ("Ayro"), accusing Ayro of patent infringement in Federal District Court for the Western District of Texas, Waco Division (Case No. 6:20-cv-00176-ADA) ("the Ayro Litigation"). In the Complaint, Arcimoto alleges that Ayro's 311 two-seater electric vehicles infringe U.S. Patent 8,985,255 (the "255 Patent"). The Complaint asks for monetary damages and enhanced damages due to willful infringement of the 255 Patent by Ayro. On March 27, 2020, Ayro answered the Complaint, denying liability and asserting counterclaims of noninfringement and patent invalidity. The Court had a telephonic Scheduling

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS On April 24, 2020, the Company issued 5,546 shares to a former director previously reserved as director deferred compensation under the 2018 Plan. On April 27, 2020, the Company granted 29,666 non-qualified stock options under the 2018 Plan. These options had an exercise price of $2.54 per share based on that day's closing price of Arcimoto common stock and were vested on issuance. The total grant date fair value of these options was $44,956. See below for the range of variables used in assessing the fair value at the grant date for the options issued under the 2018 Plan: April 27, Annual dividend yield - Expected life (years) 6.0 Risk-free interest rate 0.49 % Expected volatility 67.4 % On April 28, 2020, the Company was told that it was approved for a PPP loan in the amount of $1,068,686. The loan was funded on May 6, 2020. On April 29, 2020, the Company issued 10,707 unregistered restricted common shares at a price of $2.335 based on the previous day's closing price of the Company's common stock in payment for materials by a vendor. On May 5, 2020, the Company granted 13,000 qualified employee stock options under the 2015 Plan and 32,000 qualified employee stock options under the 2018 Plan. These options had an exercise price of $2.19 based on the previous day's closing price of Arcimoto common stock. The options vest on the Company's standard three-year vesting schedule. The total grant date fair value of these options was $17,358 and $42,728 for the 2015 Plan and 2018 Plan, respectively. See below for the range of variables used in assessing the fair value at the grant date for the options issued under the 2015 and 2018 Plan: May 5, Annual dividend yield - Expected life (years) 6.0 Risk-free interest rate 0.45 % Expected volatility 69.4 % On June 5, 2020, the Court signed the Order Granting Final Approval of Class Action Settlement. See "Litigation" under Note 11.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying unaudited financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information, and pursuant to the instructions to Form 10-Q promulgated by the United States Securities and Exchange Commission (the "SEC"). Accordingly, they do not include all information and disclosures required by GAAP for complete financial statement presentation. In the opinion of management, the accompanying condensed financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company's financial position as of March 31, 2020, and the results of its operations for the three months ended March 31, 2020 and 2019 and its cash flows for the three months ended March 31, 2020 and 2019. Results for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the year ending December 31, 2020. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2019 included in the Company's Annual Report on Form 10-K filed with the SEC on April 14, 2020.
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform with GAAP.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include those related to the warranty reserve, the net realizable value of inventory, and reserves on inventory.
Fair Value Measurements	Fair Value Measurements The Company's financial instruments consist primarily of cash, convertible notes, debt, and capital lease obligations. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. The Company adopted Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820-10, Fair Value Measurements and Disclosures The standard also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three-level hierarchy for fair value measurements based on the nature of inputs used in the valuation of an asset or liability as of the measurement date. The three-level hierarchy for fair value measurements is defined as follows: ● Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; and ● Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the accompanying financial statements for current assets and current liabilities approximate the fair value because of the immediate or short-term maturities of the financial instruments. As of March 31, 2020 and December 31, 2019, the Company did not have any level 2 or level 3 instruments.
Inventory	Inventory Inventory is stated at the lower of cost (using the first-in, first-out method ("FIFO")) or market value. Inventories consist of purchased electric motors, electrical storage and transmission equipment, and component parts. March 31, December 31, 2020 2019 Raw materials and component parts $ 4,968,045 $ 3,650,466 Work-in-progress - 25,340 Finished goods 227,494 58,682 Total $ 5,195,539 $ 3,734,488 The Company is required to remit prepayments for purchases of its inventories acquired from overseas vendors. The Company has suffered losses as a result of vendor breaches.
Customer Deposits	Customer Deposits Non-refundable customer deposits are comingled with operating funds. Refundable customer deposits are generally held in a separate deposit account. Revenue is not recognized on customer deposits until the deposit is applied to a non-refundable vehicle order, the vehicle manufacturing process is completed, the vehicle is picked up by or delivered to the customer and the appropriate revenue recognition criteria have been met per our policy below.
Deferred Revenue	Deferred Revenue Deferred revenues represent cash collected in advance of the revenues being earned for deliverables to FUV customers, distributor licensing arrangements and franchise fees.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the earnings process is complete. This generally occurs when products are picked up by the customer or a common carrier or, when the FUV is shipped in a Company owned vehicle, when delivery is completed, in accordance with the sales agreement or purchase order, which is when control of the vehicle passes to the customer. The Company's shipping terms are generally F.O.B. shipping point, where title is transferred, and revenue is recognized when the products are shipped to or picked up by customers. Revenues related to distributor licensing arrangements are generally recognized over the term of the agreement, except for specific products and services specified as part of the agreement, for which revenue may be accelerated based on when the earnings process is complete. Distributor and Franchise fee revenue is recognized over the term of the agreements which is generally 10 years for franchises and four years for distributors. We have determined that any services provided to our franchise partners are not distinct from the franchise rights granted in the franchise agreement and they are combined into a single performance obligation.
Research and Development	Research and Development Costs relating to research and development ("R&D") are expensed as incurred.
Net Earnings or Loss per Share	Net Earnings or Loss per Share The Company's computation of earnings (loss) per share ("EPS") includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common shareholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., common stock warrants and common stock options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all common stock warrants and common stock options outstanding were anti-dilutive. At March 31, 2020 and 2019, the Company excluded the outstanding Employee Equity Plans ("EEP") and other securities summarized below, which entitled the holders thereof to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. March 31, March 31, Class C preferred stock - 2,000,000 Options and other instruments under the 2012, 2015 and 2018 Plans to purchase common stock 431,746 847,378 Underwriters and investors warrants issued outside of an EEP - 103,162 Total 431,746 2,950,540
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company's financial reporting, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company's financial statements properly reflect the change. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02") which supersedes ASC Topic 840, Leases. ASU 2016-02 requires lessees to recognize a right-of-use asset and a lease liability on their balance sheets for all the leases with terms greater than 12 months. Based on certain criteria, leases will be classified as either financing or operating, with classification affecting the pattern of expense recognition in the income statement. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. In November 2019, the FASB delayed the effective date for Topic 842 to fiscal years beginning after December 15, 2020 for private companies and emerging growth companies, and interim periods within those years, with early adoption permitted. In June 2020, the FASB issued ASU No 2020-05 that further delayed the effective date of Topic 842 to fiscal years beginning after December 15, 2021. We will adopt this new standard on January 1, 2022. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. In July 2018, the FASB issued ASU No. 2018-11, "Leases (Topic 842): Targeted Improvements" that allows entities to apply the provisions of the new standard at the effective date, as opposed to the earliest period presented under the modified retrospective transition approach and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The modified retrospective approach includes a number of optional practical expedients primarily focused on leases that commenced before the effective date of Topic 842, including continuing to account for leases that commence before the effective date in accordance with previous guidance, unless the lease is modified. The Company currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon its adoption of Topic 842, which will increase the total assets and total liabilities that the Company reports relative to such amounts prior to adoption.
Adoption of Recent Accounting Pronouncements	Adoption of Recent Accounting Pronouncements In June 2018, the FASB issued ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity's adoption date of Topic 606. The Company adopted the new standard on January 1, 2020. The adoption did not have a material impact on the Company's financial statements. In August 2018, the FASB issued Accounting Standards Update ("ASU") 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement". ASU 2018-13 removes certain disclosures, modifies others and introduces additional disclosure requirements for entities. The amendments in ASU 2018-13 for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The Company adopted the new standard on January 1, 2020. The adoption did not have a material impact on the Company's financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of inventory	March 31, December 31, 2020 2019 Raw materials and component parts $ 4,968,045 $ 3,650,466 Work-in-progress - 25,340 Finished goods 227,494 58,682 Total $ 5,195,539 $ 3,734,488
Schedule of earnings per share anti-dilutive	March 31, March 31, Class C preferred stock - 2,000,000 Options and other instruments under the 2012, 2015 and 2018 Plans to purchase common stock 431,746 847,378 Underwriters and investors warrants issued outside of an EEP - 103,162 Total 431,746 2,950,540

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, Computer equipment and software $ 77,583 $ 77,583 Furniture and fixtures 46,839 46,839 Machinery and equipment 4,955,167 4,699,383 Leasehold improvements 774,046 774,046 Fixed assets in process 208,208 264,999 6,061,843 5,862,850 Less: accumulated depreciation (1,337,857 ) (1,130,306 ) Total $ 4,723,986 $ 4,732,544

Stock-Based Payments (Tables)

Stock-Based Payments (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of stock-based compensation, including stock-options, warrants and stock issued for compensation and services	Three Months Ended 2020 2019 Research and development $ 53,700 $ 21,008 Cost of goods sold 66,224 - Sales and marketing 21,157 13,744 General and administrative 163,884 61,698 Total $ 304,965 $ 96,450

Subsequent Events (Tables)

Subsequent Events (Tables)	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Schedule of range of variables used in assessing the fair value	See below for the range of variables used in assessing the fair value at the grant date for the options issued under the 2018 Plan: April 27, Annual dividend yield - Expected life (years) 6.0 Risk-free interest rate 0.49 % Expected volatility 67.4 % See below for the range of variables used in assessing the fair value at the grant date for the options issued under the 2015 and 2018 Plan: May 5, Annual dividend yield - Expected life (years) 6.0 Risk-free interest rate 0.45 % Expected volatility 69.4 %

Nature of Operations (Details)

Nature of Operations (Details) - USD ($)	1 Months Ended
	Mar. 19, 2020	Mar. 31, 2020	Dec. 31, 2019
Nature of Operations (Textual)
Inventory		$ 5,195,539	$ 3,734,488
Prepaid inventory not received		$ 1,124,190
Coronavirus, description	The Company announced on March 19, 2020, that it will temporarily suspend all production of the Fun Utility Vehicle at its U.S. factory located in Eugene, Oregon in response to the rapidly evolving COVID-19 pandemic. The date to restart production will evolve with the COVID-19 pandemic. The Company will maintain a work-from-home staff to push forward critical operations, including compliance and reporting, research and development, customer service, and deployment of the Company's recently-launched Rapid Responder and Deliverator pilot vehicles to key potential fleet operators. As part of this suspension of production, the Company furloughed approximately 67% of its workforce with the remaining individuals continuing to work full or part time, which will result in meaningful cost reductions during the period of shutdown.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Raw materials and component parts	$ 4,968,045	$ 3,650,466
Work-in-progress		25,340
Finished goods	227,494	58,682
Total inventory	$ 5,195,539	$ 3,734,488

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Summary of Significant Accounting Policies [Line Items]
Total	431,746	2,950,540
Underwriters and investors warrants issued outside of an EEP [Member]
Summary of Significant Accounting Policies [Line Items]
Total		103,162
Options and other instruments under the 2012, 2015 and 2018 Plans to purchase common stock [Member]
Summary of Significant Accounting Policies [Line Items]
Total	431,746	847,378
Class C preferred stock [Member]
Summary of Significant Accounting Policies [Line Items]
Total		2,000,000

Concentrations (Details)

Concentrations (Details) - Vendor	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Payables [Member]
Concentrations (Textual)
Number of vendor	1
Concentration risk percentage	10.00%	10.00%
Concentration risk, description	This vendor accounted for 13% of payable balances.
Purchases/Inventory [Member]
Concentrations (Textual)
Number of vendor	2	3
Concentration risk percentage	10.00%	10.00%
Concentration risk, description	These vendors accounted for 19% and 32% of inventory balances.	These vendors accounted for 17% and 23% of inventory balances.

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 6,061,843	$ 5,862,850
Less: accumulated depreciation	(1,337,857)	(1,130,306)
Total	4,723,986	4,732,544
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	77,583	77,583
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	46,839	46,839
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	4,955,167	4,699,383
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	774,046	774,046
Fixed assets in process [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 208,208	$ 264,999

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property and Equipment (Textual)
Depreciation expense	$ 207,500	$ 171,000

Capital Lease Obligations (Deta

Capital Lease Obligations (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 2,321,000
Lease obligations maturity, description	These lease obligations mature ranging from December 2021 through December 2024.
Capital lease obligations	$ 1,575,000	$ 1,614,000
Underlying assets	2,903,000
Accumulated depreciation	516,000
Capital lease payments	47,267
Minimum [Member]
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 362
Repayment financial term	48 months
Effective interest rates	4.52%
Maximum [Member]
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 8,582
Repayment financial term	60 months
Effective interest rates	9.90%

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Oct. 31, 2019	Aug. 14, 2019	Jul. 31, 2019	Jul. 15, 2019	Dec. 27, 2018	Mar. 31, 2020	Dec. 31, 2019	Sep. 27, 2019	Sep. 12, 2019
Notes Payable (Textual)
Description of note convertible	The Company financed $320,467 in insurance payments after a $80,117 down payment at an annual interest rate of 4.95% and monthly payments of $36,346 for nine months. Interest expense for the three-month period ended March 31, 2020 was $2.664.		The Company financed $182,430 in insurance payments after a $45,608 down payment at an annual interest rate of 6.25% and monthly payments of $20,802 for nine months. Interest expense for the three-month period ended March 31, 2020 was $962.		(i) 500,000 shares of its common stock, no par value per share at a purchase price of $3.00 per share (the "Shares"), (ii) a warrant to purchase up to 942,857 shares of common stock at $3.50 per share (the "Warrant"), and (iii) a senior secured note in the principal amount of $3,000,000 (the "Note").
Face Amount		$ 600,000		$ 600,000				$ 1,350,000	$ 500,000
Price per share		$ 4.25		$ 4.25	$ 3				$ 4.25
Descriptions of subscription agreement				The Company entered into subscription agreements (each a "Subscription Agreement" and, collectively, the "Subscription Agreements"), pursuant to which the Company issued notes in original principal amount of $600,000 (U.S.) (each a "Note" and, collectively, the "Notes"). Of the $600,000 Notes issued $325,000 were to related parties. The principal amount due under each Note was due and payable on the two-month anniversary of the date of each Note (the "Maturity Date"): in (a) cash, (b) the Company's common stock (valued at a price of $4.25 per share) or (c) in the event the Company issues convertible promissory notes to third parties before the Maturity Date, in a convertible promissory note on the same terms as purchased by such third parties; in each case at the election of the holder of the Note. Each Note also bore interest, payable at the Maturity Date, equal to $100,000 multiplied by the remainder of (i) the amount of the Note divided by (ii) $600,000. Interest was payable on each Note in: (a) the Company's common stock (valued at $4.25 per share) or (b) in the event the Company issued convertible promissory notes to third parties before the Maturity Date, in a convertible promissory note on the same terms as purchased by the third parties; in each case at the election of the holder.
Accrued interest		$ 48,972
Convertible promissory notes		$ 648,972				$ 841,305	$ 837,557
Unamortized discount						6,760			$ 15,000
Annual rate of notes payable		10.00%
Notes payable to related parties								$ 800,000
Accrued interest expense excluding discount amortization						12,953
Discount amortization						3,750
Subscription Agreement [Member]
Notes Payable (Textual)
Accrued interest expense excluding discount amortization						$ 51,978
Warrant [Member]
Notes Payable (Textual)
Price per share					$ 3.50

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)

May 13, 2019

May 11, 2019

Dec. 27, 2018

Nov. 15, 2018

Sep. 12, 2019

Mar. 28, 2019

Feb. 28, 2019

Jan. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Sep. 27, 2019

Aug. 14, 2019

Jul. 15, 2019

Stockholders' Equity (Textual)

Preferred stock, shares authorized

1,500,000

1,500,000

Preferred stock, par value

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, shares authorized

60,000,000

60,000,000

Warrant expiration period

5 years 6 months

Restricted common shares fair value

$ 56,328

Description of subscription agreement

The Company entered into a Subscription Agreement (the "Subscription Agreement") with FOD Capital, LLC, a Florida limited liability company (the "Investor"), pursuant to which the Company issued to the Investor (i) 500,000 shares of its common stock, no par value per share, at a purchase price of $3.00 per share (the "Shares"), (ii) a warrant to purchase up to 942,857 shares of common stock at $3.50 per share (the "Warrant"), and (iii) a senior secured note in the principal amount of $3,000,000 (the "Note"). The Shares, Warrant and Note were purchased together by the Investor for an aggregate amount of $4.5 million but were issued separately (collectively, the "Transaction").

Purchase price of shares

$ 1,500,000

Warrant term

3 years

Accrued interest

10.00%

Note matures

Dec. 27, 2019

Fair value of warrants

$ 111,374

Original issue discount

322,942

Extension fee

$ 300,000

300,000

Face Amount

$ 500,000

$ 1,350,000

$ 600,000

$ 600,000

Remaining discount

$ 150,000

Services [Member]

Stockholders' Equity (Textual)

Issue of restricted common shares

32,749

Share Exchange Agreement [Member]

Stockholders' Equity (Textual)

Issuance of common stock shares

2,000,000

2,000,000

Subscription Agreement [Member]

Stockholders' Equity (Textual)

Issue of public offering common stock shares

288,333

288,333

Exercised at a price per share

$ 3

$ 3

Subscription Agreement [Member] | Convertible Note [Member]

Stockholders' Equity (Textual)

Common stock, par value

$ 4.25

Note matures

Sep. 12, 2020

Face Amount

$ 500,000

Employee Options [Member]

Stockholders' Equity (Textual)

Employee options exercised

1,613

Exercised at a price per share

$ 3.10

Total proceeds stock option amount

$ 5,000

Common Stock [Member]

Stockholders' Equity (Textual)

Reserved common stock pursuant to the equity incentive plans

3,379,335

Stock options and warrants outstanding

3,305,520

3,293,135

Employee options exercised

117,192

Employee warrants

200,000

Warrant exercise price

$ 0.50

Issuance of shares

164,578

Additional issuance of warrants

2,608,261

Issue of restricted common shares

32,749

Restricted common shares fair value

$ 56,328

Description of reserved an additional warrants

The Company has reserved an additional 2,608,261 shares of its common stock for warrants and convertible notes pursuant to the Subscription Agreement discussed above.

Common Stock [Member] | Subscription Agreement [Member]

Stockholders' Equity (Textual)

Common stock for delivery under the plan

942,857

Common Stock [Member] | Employee Options [Member]

Stockholders' Equity (Textual)

Issuance of shares

53,513

Common Stock [Member] | Minimum [Member]

Stockholders' Equity (Textual)

Market price, per share

$ 2.0605

Common Stock [Member] | Maximum [Member]

Stockholders' Equity (Textual)

Market price, per share

$ 3.10

Common Stock One [Member]

Stockholders' Equity (Textual)

Employee warrants

30,000

Warrant exercise price

$ 0.50

Common Stock One [Member] | Minimum [Member]

Stockholders' Equity (Textual)

Market price, per share

2.864

Common Stock One [Member] | Maximum [Member]

Stockholders' Equity (Textual)

Market price, per share

$ 5.212

Common Stock Two [Member]

Stockholders' Equity (Textual)

Employee warrants

170,000

Warrant exercise price

$ 0.9375

Market price, per share

$ 5.212

Series A-1 Preferred Stock

Stockholders' Equity (Textual)

Preferred stock, shares authorized

1,500,000

1,500,000

Preferred stock, shares designated

1,500,000

1,500,000

Preferred stock, par value

Preferred stock, shares issued

Preferred stock, shares outstanding

Conversion provisions upon an initial public offering

$ 15,000,000

Issue of restricted common shares

Restricted common shares fair value

Class C Preferred Stock

Stockholders' Equity (Textual)

Preferred stock, shares authorized

2,000,000

2,000,000

Preferred stock, shares designated

2,000,000

2,000,000

Preferred stock, par value

Preferred stock, shares issued

Preferred stock, shares outstanding

Issue of restricted common shares

Restricted common shares fair value

Class C Preferred Stock | Common Stock [Member]

Stockholders' Equity (Textual)

Conversion of common stock shares

2,000,000

Class C Preferred Stock | Common Stock [Member] | Minimum [Member]

Stockholders' Equity (Textual)

Common stock, shares authorized

20,000,000

Class C Preferred Stock | Common Stock [Member] | Maximum [Member]

Stockholders' Equity (Textual)

Common stock, shares authorized

60,000,000

Stock-Based Payments (Details)

Stock-Based Payments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 304,965	$ 96,450
Research and development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	53,700	21,008
Cost of goods sold [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	66,224
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	21,157	13,744
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 163,884	$ 61,698

Stock-Based Payments (Details T

Stock-Based Payments (Details Textual) - USD ($)	Apr. 21, 2020	Mar. 31, 2020	May 12, 2019	Mar. 31, 2019	Dec. 31, 2019	Feb. 12, 2019
Stock-Based Payments (Textual)
Stock-based compensation		$ 304,965		$ 96,450
Stock units		46,584			28,673
Stock price		$ 1.15			$ 1.61
Expenses		$ 53,572
2018 Omnibus Stock Incentive Plan [Member]
Stock-Based Payments (Textual)
Remaining reserve of shares of common stock under plan		60,437
Stock-based compensation		$ 167,905		69,304
Options authorized		1,000,000
Options issued		75,257
Strike price						$ 1.72
Compensation cost related to non-vested awards issued		$ 1,416,697
Additional shares of common stock		1,000,000	32,749
Fair value of options		$ 99,735				$ 56,328
2015 Stock Incentive Plan [Member]
Stock-Based Payments (Textual)
Total compensation cost related to non-vested awards		$ 184,838
Total shares issued		801,342
Options issued		13,377
Employee stock-based compensation expense		$ 37,325		$ 27,146
2012 Employee Stock Benefit Plan [Member]
Stock-Based Payments (Textual)
Warrants issued and outstanding, shares of company common stock		658,316
Warrant issued		1
Total shares issued		1,000,000
2012 Employee Stock Benefit Plan [Member] | Minimum [Member]
Stock-Based Payments (Textual)
Warrants expire term		10 years
2012 Employee Stock Benefit Plan [Member] | Maximum [Member]
Stock-Based Payments (Textual)
Warrants expire term		15 years
Subsequent Events [Member] | 2018 Omnibus Stock Incentive Plan [Member] | Minimum [Member]
Stock-Based Payments (Textual)
Additional shares of common stock	2,000,000
Subsequent Events [Member] | 2018 Omnibus Stock Incentive Plan [Member] | Maximum [Member]
Stock-Based Payments (Textual)
Additional shares of common stock	4,000,000
Board of Directors [Member]
Stock-Based Payments (Textual)
Expenses					$ 46,163

Customer Deposits (Details)

Customer Deposits (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Customer Deposits (Textual)
Deposits received	$ 648,424	$ 793,524
Refundable deposits amount	376,424	374,524
Customer deposits from related parties	5,700	$ 11,200
Retail Series Production Vehicles [Member] | Minimum [Member]
Customer Deposits (Textual)
Customer deposits per order	100
Retail Series Production Vehicles [Member] | Maximum [Member]
Customer Deposits (Textual)
Customer deposits per order	10,100
Signature Series Vehicles [Member]
Customer Deposits (Textual)
Customer deposits per order	$ 42,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Events [Member] - $ / shares	May 05, 2020	Apr. 27, 2020
Annual dividend yield
Expected life (years)	6 years	6 years
Risk-free interest rate	0.45%	0.49%
Expected volatility	69.40%	67.40%

Subsequent Events (Details Text

Subsequent Events (Details Textual) - Subsequent Events [Member] - USD ($)	1 Months Ended
	Apr. 29, 2020	Apr. 24, 2020	May 05, 2020	Apr. 28, 2020	Apr. 27, 2020
Subsequent Events (Textual)
Non-qualified stock options shares granted					29,666
Exercise price			$ 2.19		$ 2.54
Fair value					$ 44,956
PPP loan				$ 1,068,686
Issued unregistered restricted common shares	10,707
Issued unregistered restricted common price per share	$ 2.335
2015 Plan [Member]
Subsequent Events (Textual)
Non-qualified stock options shares granted			13,000
Fair value			$ 17,358
2018 Plan [Member]
Subsequent Events (Textual)
Non-qualified stock options shares granted			32,000
Fair value			$ 42,728
Former Director [Member]
Subsequent Events (Textual)
Subsequent events, description		The Company issued 5,546 shares to a former Director previously reserved as Director deferred compensation under the 2018 Plan.