Arcimoto (FUVV) 10-K 31 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 30, 2021	Jun. 30, 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-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Current reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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		35,758,090
Entity Public Float			$ 108,945,000
Entity File Number	001-38213
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	OR

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 39,451,401	$ 5,832,489
Accounts receivable, net	17,117	244,450
Inventory	5,104,068	3,734,488
Prepaid Inventory	1,029,617	1,194,695
Other current assets	900,827	665,079
Total current assets	46,503,030	11,671,201
Property and equipment, net	6,645,230	4,732,544
Security deposits	101,688	41,988
Total assets	53,249,948	16,445,733
Current liabilities:
Accounts payable	205,133	339,835
Accrued liabilities	431,166	816,013
Customer deposits	605,532	793,524
Current portion of capital lease obligations	246,524	297,816
Convertible notes payable, related parties		1,150,907
Convertible notes payable, net of discount		837,557
Notes payable, net of discount	478,928	3,032,438
Current portion of warranty reserve	161,607	90,000
Current portion of deferred revenue	127,219	31,174
Current portion of equipment financing notes payable	237,069	136,151
Current portion of note payable to bank	421,076
Total current liabilities	2,914,254	7,525,415
Capital lease obligations, net of current portion	534,624	710,092
Warranty reserve	66,500	45,000
Long-term deferred revenue	50,000	85,500
Equipment financing notes payable, net of current portion	1,352,930	469,608
Note payable to bank, net of current portion	647,610
Total long-term liabilities	2,651,664	1,310,200
Total liabilities	5,565,918	8,835,615
Stockholders' equity:
Preferred Stock, no par value, 1,500,000 authorized, none issued and outstanding as of December 31, 2020 and 2019, respectively
Common Stock, no par value, 60,000,000 shares authorized; 34,187,555 and 24,436,389 shares issued and outstanding as of December 31, 2020 and 2019, respectively	100,236,178	43,573,529
Additional paid-in capital	3,876,503	2,344,751
Accumulated deficit	(56,428,651)	(38,308,162)
Total stockholders' equity	47,684,030	7,610,118
Total liabilities and stockholders' equity	53,249,948	16,445,733
Series A-1 Preferred Stock [Member]
Stockholders' equity:
Preferred Stock, no par value, 1,500,000 authorized, none issued and outstanding as of December 31, 2020 and 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 December 31, 2020 and 2019, respectively
Total stockholders' equity

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 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	34,187,555	24,436,389
Common stock, shares outstanding	34,187,555	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

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue:
Product sales	$ 2,040,470	$ 891,356
Grant revenue	10,000
Other revenue	125,823	96,494
Total revenues	2,176,293	987,850
Cost of goods sold	8,250,956	2,911,467
Gross loss	(6,074,663)	(1,923,617)
Operating expenses:
Research and development	3,011,024	6,032,243
Sales and marketing	2,238,890	1,005,132
General and administrative	6,091,306	5,494,199
Total operating expenses	11,341,220	12,531,574
Loss from operations	(17,415,883)	(14,455,191)
Other expense (income):
Interest expense	721,466	891,553
Other income	(16,451)	(5,055)
Foreign exchange gain	(409)
Net loss	$ (18,120,489)	$ (15,341,689)
Weighted average common shares - basic and diluted	28,574,729	18,130,227
Net loss per common share - basic and diluted	$ (0.63)	$ (0.85)

Statements of Stockholders_ Equ

Statements of Stockholders’ Equity - 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 services			$ 36,782			36,782
Issuance of common stock for services, shares			10,947
Issuance of common stock for cash at $3.00 per share on January 9, 2019, net of offering costs of $22,706			$ 842,293			842,293
Issuance of common stock for cash at $3.00 per share on January 9, 2019, net of offering costs of $22,706, shares			288,333
Issuance of common stock for cash at $4.25 per share on March 24, 2019, net of offering costs of $89,249			$ 3,310,751			3,310,751
Issuance of common stock for cash at $4.25 per share on March 24, 2019, net of offering costs of $89,249, shares			800,000
Issuance of common stock for cash at $2.25 per share on October 8, 2019, net of offering costs of $252,936			$ 2,097,063			2,097,063
Issuance of common stock for cash at $2.25 per share on October 8, 2019, net of offering costs of $252,936, shares			1,044,444
Issuance of common stock for cash at $1.80 per share on November 26, 2019, net of offering costs of $1,048,037			$ 7,173,400			7,173,400
Issuance of common stock for cash at $1.80 per share on November 26, 2019, net of offering costs of $1,048,037, shares			5,000,000
Issuance of warrants for cash				778,563		778,563
Exchange of Class C Preferred stock for common stock
Exchange of Class C Preferred stock for common stock, shares		(2,000,000)	2,000,000
Exercise of stock options			$ 10,502			10,502
Exercise of stock options, shares			3,388
Stock options exercised - cashless
Stock options exercised - cashless, shares			48,837
Warrants exercised - cashless
Warrants exercised - cashless, shares			208,099
Stock-based compensation				635,319		635,319
Net loss					(15,341,689)	(15,341,689)
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 services			$ 181,329			181,329
Issuance of common stock for services, shares			60,591
Issuance of common stock for cash at $3.00 per share on June 11, 2020, net of offering costs of $497,880			$ 7,502,121			7,502,121
Issuance of common stock for cash at $3.00 per share on June 11, 2020, net of offering costs of $497,880, shares			2,666,667
Issuance of common stock for cash at $5.00 per share on June 30, 2020, net of offering costs of $528,997			$ 7,971,003			7,971,003
Issuance of common stock for cash at $5.00 per share on June 30, 2020, net of offering costs of $528,997, shares			1,700,000
Issuance of common stock for cash at $7.30 per share on July 9, 2020, net of offering costs of $622,413			$ 9,378,587			9,378,587
Issuance of common stock for cash at $7.30 per share on July 9, 2020, net of offering costs of $622,413, shares			1,370,000
Issuance of common stock for cash at $13.25 per share on November 20, 2020, net of offering costs of $892,037			$ 14,107,957			14,107,957
Issuance of common stock for cash at $13.25 per share on November 20, 2020, net of offering costs of $892,037, shares			1,132,075
Issuance of common stock for cash at $15.25 per share on November 24, 2020, net of offering costs of $1,262,737			$ 13,987,263			13,987,263
Issuance of common stock for cash at $15.25 per share on November 24, 2020, net of offering costs of $1,262,737, shares			1,000,000
Exercise of stock options			$ 222,755	(152,561)		70,194
Exercise of stock options, shares			17,272
Stock options exercised - cashless			$ 106,216	(106,216)
Stock options exercised - cashless, shares			198,234
Warrants exercised - cashless			$ 3,960	(3,960)
Warrants exercised - cashless, shares			775,429
Stock-based compensation				1,916,772		1,916,772
Stock-based compensation, shares
Issuance of common stock under convertible notes			$ 1,419,177			1,419,177
Issuance of common stock under convertible notes, shares			333,924
Issuance of common stock to satisfy director award			$ 8,929	(8,929)
Issuance of common stock to satisfy director award, shares			5,546
Exercise of warrants			$ 1,773,352	(113,354)		1,659,998
Exercise of warrants, shares			491,428
Net loss					(18,120,489)	(18,120,489)
Balance at Dec. 31, 2020			$ 100,236,178	$ 3,876,503	$ (56,428,651)	$ 47,684,030
Balance, shares at Dec. 31, 2020			34,187,555

Statements of Stockholders_ E_2

Statements of Stockholders’ Equity (Parenthetical) - USD ($)	Jul. 09, 2020	Jun. 11, 2020	Oct. 08, 2019	Jan. 09, 2019	Nov. 24, 2020	Nov. 20, 2020	Jun. 30, 2020	Nov. 26, 2019	Mar. 24, 2019
Statement of Stockholders' Equity [Abstract]
Share price	$ 7.30	$ 3	$ 2.25	$ 3	$ 15.25	$ 13.25	$ 5	$ 1.80	$ 4.25
Net of offering costs	$ 622,413	$ 497,880	$ 252,936	$ 22,706	$ 1,262,737	$ 892,037	$ 528,997	$ 1,048,037	$ 89,249

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES
Net loss	$ (18,120,489)	$ (15,341,689)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	930,401	710,401
Amortization of debt discount	310,508	328,128
Lower of cost or market charge	550,049
Stock-based compensation	1,916,772	635,319
Gain on foreign exchange transaction	(409)
Loss on scrapped Beta FUV finished goods inventory		147,305
Loss on disposal of property and equipment		710,290
Changes in operating assets and liabilities
Accounts receivable	227,333	(244,450)
Inventory	(1,919,220)	(2,178,220)
Prepaid inventory	165,078	(26,621)
Other current assets	(89,258)	125,217
Accounts payable	46,627	(340,534)
Accrued liabilities	(276,563)	618,567
Customer deposits	(187,992)	338,900
Warranty reserve	93,107	109,800
Deferred revenue	60,545	116,674
Net cash used in operating activities	(16,293,511)	(14,290,913)
INVESTING ACTIVITIES
Purchase of property and equipment	(2,843,087)	(343,461)
Security deposits	(59,700)
Net cash used in investing activities	(2,902,787)	(343,461)
FINANCING ACTIVITIES
Proceeds from the sale of common stock	56,750,995	14,836,435
Payment of offering costs	(3,804,064)	(1,412,928)
Proceeds from note payable to bank	1,068,686
Proceeds from the exercise of stock options	70,194	10,502
Payment on capital lease obligations	(226,760)	(254,556)
Proceeds from equipment notes	1,219,562	88,850
Repayment of equipment notes	(235,322)	(118,022)
Repayment of convertible notes payable to related parties	(188,079)
Repayment of notes payable	(3,000,000)
Repayment of convertible notes payable	(500,000)
Payment of fees to lender		(300,000)
Proceeds from the exercise of warrants	1,659,998	778,563
Proceeds from related party convertible notes payable		1,125,000
Proceeds from convertible notes payable		810,000
Net cash provided by financing activities	52,815,210	15,563,844
Net cash and cash equivalents increase for year	33,618,912	929,470
Cash and cash equivalents at beginning of year	5,832,489	4,903,019
Cash and cash equivalents at end of year	39,451,401	5,832,489
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for interest	677,521	148,465
Cash paid during the period for income taxes	150	150
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Notes payable and accrued interest converted to common stock	1,419,177
Portion of equipment acquired through capital leases		88,850
Stock issued for payment of accounts payable	181,329	36,782
Prepaid insurance financed agreement	146,490	331,726
Accrued interest converted to notes payable		$ 48,972

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1: NATURE OF OPERATIONS Arcimoto, Inc. (the "Company") was incorporated in the State of Oregon on November 21, 2007. The Company's mission is to catalyze the global shift to a sustainable transportation system. Over the past 13 years, the Company has developed a new vehicle platform designed around the needs of everyday drivers. Having approximately one-third the weight and one-third of the footprint of the average car, the Arcimoto platform's purpose is to bring the joy of ultra-efficient, pure electric driving to the masses. To date, the Company has introduced five vehicle products built on this platform that target specific niches in the vehicle market: our flagship product, the Fun Utility Vehicle® ("FUV®"), for everyday consumer trips; the Deliverator® for last-mile delivery and general fleet utility; the Rapid Responder™ for emergency services and security; the Cameo™ for film, sports and influencers; and the Arcimoto Roadster, an unparalleled pure-electric on-road thrill machine. Risks and Uncertainties We started retail production in the third quarter of 2019 at one FUV per build day and ramped to two per build day in the first quarter of 2020 before suspending production in response to the COVID-19 pandemic. We restarted production and resumed deliveries to customers in the third quarter of 2020. As a result of the suspension, revenues from 2020 were negatively impacted. Revenues from subsequent quarters may be negatively impacted based on the length and severity of the pandemic. Further, Arcimoto does not have a history of higher-scale production and may encounter delays or inefficiencies in its sales and manufacturing processes, which may prevent or delay achieving higher-scale production within anticipated timeliness. In order to achieve higher-scale production, the Company may need to raise additional capital and there can be no assurance such capital will be available upon reasonable terms, if at all. Additionally, the Company's business and operations are sensitive to governmental policies on importation and exportation, as well as the availability of vehicle components from suppliers, which themselves may be impacted by pandemics and such, as well as the ever-shifting general landscape of governmental policy related to cars and motorcycles. The Company's industry is characterized by rapid changes in technology and customer demands. The Company's future success will depend on its ability to adapt to technological advances, its nimble reaction to customer demands, its development of well-considered new products and services, and the enhancement of its current products and services on a timely and cost-effective basis. Finally, the Company may not have the capital resources necessary to further the development of existing and/or new products.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform with generally accepted accounting principles in the United States ("GAAP"). Certain prior year information has been reclassified to conform to current year presentation. 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. 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, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The standard provides a consistent definition of fair value which focuses on an exit price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. 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 December 31, 2020 and 2019, the Company did not have any level 2 or level 3 instruments. Cash and Cash Equivalents The Company considers deposits that can be redeemed on demand and investments that have original maturities of less than three months, when purchased, to be cash equivalents. As of December 31, 2020 and 2019, the Company held its balance of cash and cash equivalents in financial institutions, which, at times, exceeded the federally insured limits. Accounts Receivable Accounts receivable are reported net of allowance for probable losses. It represents the amount management expects to collect from outstanding balances. Differences between the amount due and the amount management expects to collect are charged to operations in the year in which those differences are determined, with an offsetting entry to a reserve allowance. As of December 31, 2020 and 2019, the Company had accounts receivable net of allowance of $17,117 and $244,450, respectively, and a reserve allowance of $0 and $56,841, respectively, as of December 31, 2020 and 2019, respectively. 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. December 31, December 31, Raw materials $ 4,667,780 $ 3,650,466 Work in progress 65,210 25,340 Finished goods 371,078 58,682 Total $ 5,104,068 $ 3,734,488 The Company is required to remit partial prepayments for some purchases of its inventories acquired from overseas vendors. Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The estimated useful lives for significant property and equipment categories are as follows: Computer Equipment and Software 1 - 3 years Furniture and Fixtures 2 - 7 years Machinery and Equipment 5 - 10 years Leasehold Improvements Shorter of useful or lease life Offering Costs The Company accounts for offering costs in accordance with FASB ASC 340, Other Assets and Deferred Costs. Prior to the completion of an offering, offering costs will be capitalized as deferred offering costs on the balance sheet. The deferred offering costs will be charged to stockholders' equity or as a reduction of debt upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2020 and 2019, no offering costs remained capitalized. As of December 31, 2020 and 2019, offering costs totaled approximately $3,804,000 and $1,413,000, respectively, which includes the offering costs for the second, third and fourth quarter 2020 equity offerings and the offering costs for the first and fourth quarter 2019 equity offerings, respectively. Impairment of Long-Lived Assets The Company follows FASB ASC 360, Accounting for Impairment or Disposal of Long-Lived Assets. ASC 360 requires that if events or changes in circumstances indicate that the carrying value of long-lived assets or asset groups may be impaired, an evaluation of recoverability would be performed by comparing the estimated future undiscounted cash flows associated with the asset to the asset's carrying value to determine if a write-down to market value would be required. Long-lived assets or asset groups that meet the criteria in ASC 360 as being held for sale are reflected at the lower of their carrying amount or fair market value, less costs to sell. 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. Warranties The Company began recording warranty reserves with the commencement of Retail Series production of the FUV. We provide a warranty on vehicle and production powertrain components as well as battery packs, and we accrue warranty reserves at the time a vehicle or production powertrain component is delivered to the customer. Warranty reserves include management's best estimate of the projected cost to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may impact our evaluation of historical data. We will review our reserves at least quarterly to ensure that our accruals are adequate in meeting expected future warranty obligations, and we will adjust our estimates as needed. Warranty expense is recorded as a component of cost of revenues in the statement of operations. The portion of the warranty provision which is expected to be incurred within 12 months from the balance sheet date is classified as current, while the remaining amount is classified as long-term liabilities. 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 in accordance with ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"). The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. 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 ten (10) years for franchises and four (4) 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. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC 718, Compensation - Stock Compensation. Under the fair value recognition provisions of FASB ASC 718, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite service period, which is generally the option or warrant vesting period. The Company uses the Black-Scholes option pricing model to determine the fair value of stock options and common stock warrants. The Company adopted the provisions of Accounting Standards Update 2018-17 Compensation – Stock Compensation Improvements to Nonemployee Share-Based Payment Accounting Prior to January 1, 2020, the Company measured compensation expense for its non-employee stock-based compensation under FASB ASC 505-50, Equity-Based Payments to Non-Employees. The fair value of the award issued or committed to be issued is used to measure the transaction, as this is more reliable than the fair value of the services received. The fair value is measured at the value of the Company's common stock and/or the calculated value based on the inputs to the Black-Scholes model on the date that the commitment for performance by the counterparty has been reached or the counterparty's performance is complete. The fair value of the equity award is charged directly to stock-based compensation expense and credited to additional paid-in capital. Advertising Costs Advertising costs are recorded as an expense in the period in which we incur the costs or the first time the advertising takes place. Advertising costs expensed were $71,636 and $21,982 for the years ended December 31, 2020 and 2019, respectively. Research and Development Costs relating to research and development are expensed as incurred. Costs primarily relate to engineering salaries and related benefits and material and equipment costs related to testing, product design and development. Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In the event the Company was to determine that it would be able to realize its deferred tax assets in the future in excess of its recorded amount, an adjustment to the deferred tax assets would be credited to income tax expense in the period such determination was made. Likewise, should the Company determine that it would not be able to realize all or part of its deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to income tax expense in the period such determination was made. The Company has incurred losses for tax purposes since inception and has significant tax losses and tax credit carry forwards. These amounts are subject to valuation allowances as it is uncertain that they will be realized before they expire. 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 December 31, 2020 and 2019, the Company excluded the outstanding Employee Equity Plans ("EEP") and other securities summarized below using the Treasury Stock Method, 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. Year ended 2020 2019 Options and other instruments under the 2012, 2015, and 2018 Plans to purchase common stock 1,438,485 1,081,109 Underwriters and investors warrants issued outside of an EEP — 97,006 Total 1,438,485 1,178,115 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 Accounting Standards Update ("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 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	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 3: CONCENTRATIONS Payables As of December 31, 2020 and 2019, the Company had one significant vendor in each period that accounted for more than 10% of the Company's payables balances. The loss of these vendors would not have a significant impact on the Company's operations. Purchases/Inventory As of December 31, 2020, the Company had one significant vendor that accounted for more than 10% of the Company's inventory balances. As of December 31, 2020, this vendor accounted for 25% of inventory balances. The loss of this vendor would have a significant impact on the Company's operations. As of December 31, 2019, there were two vendors that accounted for more than 10% of the Company's inventory balances. 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	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4: PROPERTY AND EQUIPMENT As of December 31, 2020 and 2019, our property and equipment consisted of the following: December 31, December 31, Machinery and equipment $ 5,245,534 $ 4,699,383 Fixed assets in process 1,993,760 264,999 Leasehold improvements 983,522 774,046 FUV rental fleet 336,730 — Computer equipment and software 94,384 77,583 Furniture and fixtures 52,007 46,839 Total property and equipment 8,705,937 5,862,850 Less: Accumulated depreciation (2,060,707 ) (1,130,306 ) Total $ 6,645,230 $ 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 $930,000 and $710,000 during the years ended December 31, 2020 and 2019, respectively. On December 23, 2020, the Company entered into an agreement to purchase certain buildings and real estate located within the City of Eugene, Oregon. The Company has agreed to purchase the properties commonly known as 311 Chambers Street and 1480 West 3rd Avenue, from RLA Holdings, LLC for the total purchase price of $12,750,000. The Company pledged $80,000 as earnest money for the transaction. The sale is contingent upon the Company's complete and unconditional approval of: (i) the property and its physical condition, zoning and land use restrictions, and all systems, utilities, and access rights pertaining to the property; (ii) The seller's documents; (iii) securing financing; (iv) a Phase I environmental assessment and all appropriate inquiries investigation so as to protect the Company under CERCLA; and (v) anything else the Company deems necessary. Closing is scheduled to occur on April 19, 2021 but may be extended depending on the results of the Company's inspections. RLA Holdings, LLC will be permitted to rent back the 311 Chambers St property after closing for up to six (6) months at a rate of $50,000 per month plus all utilities, taxes, insurance, and maintenance expenses. The Company intends to utilize these properties to improve its production capabilities.

Capital Lease Obligations

Capital Lease Obligations	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
CAPITAL LEASE OBLIGATIONS	NOTE 5: CAPITAL LEASE OBLIGATIONS As of December 31, 2020, the Company has financed through lease agreements a total of approximately $1,285,000 of its capital equipment purchases with monthly payments ranging from $437 to $8,852, repayment terms ranging from 48 to 72 months, and effective interest rates ranging from 4.52% to 9.72%. Total monthly capital lease payments as of December 31, 2020 are $26,226. These lease obligations mature ranging from December 2021 through November 2023 and are secured by approximately $3,927,000 in underlying assets which have approximately $341,000 in accumulated depreciation as of December 31, 2020. The balance of capital lease obligations was approximately $779,832 and $1,007,647 as of December 31, 2020 and 2019, respectively. See the following table for future minimum lease payments by year: Years ending December 31: 2021 $ 370,747 2022 341,588 2023 144,308 2024 - Thereafter - Total payments including interest 856,643 Less amounts representing interest (75,495 ) Total of future payments on principal balances 781,148 Less short-term capital lease obligations (246,524 ) Total long-term capital lease obligations $ 534,624

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6: NOTES PAYABLE On December 27, 2018, the Company entered into a 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, (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") due December 27, 2019. See Note 7 for additional details regarding the equity securities issued. The Company recorded the relative fair value of the warrant and a discount of approximately $107,040. The Company incurred offering costs of $385,000 of which $322,924 was allocated to the note. On September 12, 2019, the Company issued an additional $500,000 note ("additional Note") to the Investor, net of a $15,000 discount, due on September 12, 2020. The additional Note principal plus accrued interest is convertible into the Company's common stock at a conversion price per share of $4.25. On December 27, 2019, the Company entered into a six-month extension in exchange for $300,000, which was recorded as an additional discount to the Note. Accrued interest expense excluding the discount amortization for the year ended December 31, 2020 and 2019 was $164,572 and $315,237, respectively. The discount amortized for the year ended December 31, 2020 and 2019 was $310,508 and $322,924, respectively. On June 15, 2020, both notes were repaid in cash, principal in the amount of $3,500,000 and accrued interest in the amount of $479,809 for a total payment of $3,979,809. On August 14, 2019, multiple convertible promissory notes were issued for a total of $648,972. Between August 14, 2019 and September 27, 2019, the Company issued additional notes in the original principal amount of $850,000. The notes were due in July 2020. The notes were payable in cash or convertible into common stock at $4.25 per share at the option of the holder. On June 25, 2020, certain Notes were converted in accordance with the Subscription Agreement. As a result, principal amounts of $1,310,893, of which $962,829 was to related parties and unpaid accrued interest of $108,284, of which $71,725 was to related parties, were converted into 333,924 shares of common stock at a conversion price of $4.25 per share. The Company also paid an aggregate of $688,079 of cash to settle principal, of which $188,079 was to related parties, and $80,953 of accrued interest, of which $41,691 was to related parties, to settle the remaining convertible notes. Interest expense was $53,284 for the year ended December 31, 2020. On May 5, 2020, the Company received a Paycheck Protection Program ("PPP") loan in the amount of $1,068,686, referred to on the balance sheet as Note payable to bank. The loan has an interest rate of 1% and monthly payments of $60,154 for 18 months beginning December 5, 2020. This loan is eligible for the limited loan forgiveness provisions of Section 1102 of the CARES Act, and the SBA Interim Final Rule dated April 2, 2020. As of December 31, 2020, the balance on the loan was $1,068,686. We estimate that $1,058,686 of the note will be forgiven. As of December 31, 2020, the Company has financed a total of approximately $2,190,000 of its capital equipment purchases with monthly payments ranging from $362 to $11,749, repayment terms ranging from 60 to 72 months, and effective interest rates ranging from 5.56% to 9.90%. Total monthly payments as of December 31, 2020 are $42,301. These equipment notes mature ranging from January 2023 through October 2026. The balance of equipment financing notes payable was approximately $1,590,000 and $606,000 as of December 31, 2020 and 2019, respectively. Years ending December 31: 2021 $ 354,690 2022 381,746 2023 310,694 2024 257,133 Thereafter 285,736 Total payments including interest 1,589,999 Less short-term equipment financing notes payable (237,069 ) Total long-term equipment financing notes payable $ 1,352,930

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7: 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. 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 The Company has reserved a total of 4,957,565 shares of its common stock pursuant to the equity incentive plans (see Note 8). The Company has 4,058,791 and 3,293,135 stock units, options and warrants outstanding under these plans as of December 31, 2020 and December 31, 2019, respectively. The Company has 593,667 and 2,109,839 shares of its common stock reserved for warrants issued outside of the equity incentive plans as of December 31, 2020 and December 31, 2019, respectively. Common Stock Issued for Accounts Payable The Company issued 60,591 common shares for services or materials with a fair value of $181,329 during the year ended December 31, 2020. During the year ended December 31, 2019, the Company issued 10,947 restricted common shares for services with a fair value of $36,782. The shares were valued based on the stock price at the time of the grant when the performance commitment was complete. The shares issued during the year ended December 31, 2020 and 2019 were to settle existing accounts payable. Exercise of Stock Options and Warrants A total of 17,272 and 3,388 employee options, with exercise prices ranging from $2.50 to $4.52 per share were exercised for total proceeds to the Company of $70,194 and $10,502 during the years ended December 31, 2020 and 2019, respectively. A total of 20,000 employee warrants, with an exercise price of $0.50 per share were exercised for total proceeds to the Company of $10,000 during the year ended December 31, 2020. During the year ended December 31, 2019, no warrants issued to employees were exercised for cash. A total of 311,813 employee options with exercise prices ranging from $2.0605 to $4.52 per share were exercised in cashless transactions at market prices ranging from $6.32 to $15.53 per share, which was based on the Company's daily closing prices surrounding the transaction dates. The transactions resulted in the issuance of 198,234 shares of common stock issued for qualified options to employees during the year ended December 31, 2020. During the year ended December 31, 2019, a total of 119,637 employee options with an exercise price ranging from $2.0605 per share to $3.10 per share were exercised in cashless transactions at market prices ranging from $2.864 per share to $5.212 per share each of which was based on ranges of the Company's daily closing price near the transaction dates. The exercises resulted in the issuance of a total of 48,837 shares of the Company's common stock. A total of 5,546 director deferred stock units were converted to common shares during the year ended December 31, 2020. During the year ended December 31, 2019, no director deferred stock units were converted to common shares. A total of 90,004 employee warrants with an exercise price of $0.50 per share were exercised in cashless transactions at market prices ranging from $7.484 to $15.038 per share, which was based on the average of the Company's daily closing prices surrounding the transaction dates. The transaction resulted in the issuance of a total of 132,653 shares of the Company's common stock during the year ended December 31, 2020. During the year ended December 31, 2019, a total of 245,688 employee warrants, 75,688 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 market prices ranging from $3.162 to $5.212 per share, which was based on the average of the Company's daily closing prices surrounding the transaction dates. The transactions resulted in the issuance of a total of 203,252 shares of the Company's common stock. A total of 1,044,444 warrants issued to investors with an exercise price of $2.83 per share were exercised in cashless transactions at market prices ranging from $8.86 to $20.20 per share, which was based on the bid price of the Company's common stock on the Nasdaq Capital Market as reported by Bloomberg L.P. as of the time of the holder's execution of the applicable notice of exercise. The transaction resulted in the issuance of a total of 642,776 shares of the Company's common stock during the year ended December 31, 2020. During the year ended December 31, 2019, no warrants issued to investors were exercised. The grant date fair value for these warrants of $0.1181 was determined using the Black-Scholes options valuation model. The Company used the relative FV to record to equity. See Note 6. A total of 471,428 warrants issued to an investor with an exercise price of $3.50 per share were exercised for total proceeds to the Company of $1,649,998 during the year ended December 31, 2020. During the year ended December 31, 2019, no warrants issued to investors were exercised. The grant date fair value for these warrants of $0.1181 was determined using the Black-Scholes options valuation model. The company used the relative FV to record to equity. See Note 6. Offerings of Common Stock On June 11, 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 2,666,667 shares of its common stock at a purchase price per share of $3.00 for aggregate gross proceeds of approximately $8,000,000. The Company incurred placement agent fees of $480,000 related to the offering. On June 30, 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,700,000 shares of its common stock, no par value per share, at a purchase price per share of $5.00 for aggregate gross proceeds of approximately $8,500,000. The Company incurred placement agent fees of $510,000 related to the offering. On July 9, 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,370,000 shares of the Company's common stock, no par value per share, at a purchase price per share of $7.30 for aggregate gross proceeds of approximately $10.0 million. The Securities Purchase Agreement includes customary representations, warranties and covenants by the Company. The Company incurred placement agent fees of $600,000 related to the offering. On November 20, 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,132,075 shares of the Company's common stock, no par value per share, at a purchase price per share of $13.25 for aggregate gross proceeds of approximately $15,000,000. The Company incurred placement agent fees of $850,000 related to the offering. On November 24, 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,000,000 shares of the Company's common stock, no par value per share, at a purchase price per share of $15.25 for aggregate gross proceeds of approximately $15.25 million. The Company incurred placement agent fees of $1,220,000 related to the offering. Aggregate other costs of the five offerings for legal and accounting was approximately $144,000. During January and February 2019, the Company entered into Subscription Agreements with four independent investors, pursuant to which the Company issued to the investors at 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"). On March 25, 2019, the Company entered into Subscription Agreements with certain investors relating to a public offering of 800,000 shares of common stock directly to investors, for an offering price of $4.25 per share. The gross proceeds of $3,400,000 were offset by approximately $255,000 in various legal and transaction fees. The March 25, 2019 offering was made pursuant to the Company's registration statement on Form S-3. On October 3, 2019, the Company entered into Securities Purchase Agreements with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,044,444 shares of the Company's common stock, no par value per share, at a purchase price per share of $2.25 for aggregate gross proceeds of approximately $2,349,999, and in a concurrent private placement, agreed to issue to the investors warrants ("Warrants") to purchase up to 1,044,444 shares of common stock at an exercise price per share of $2.83 per share (collectively, the "Offerings"). The gross proceeds of $2,349,999 were offset by approximately $191,000 in various legal and transaction fees. The Company allocated the gross proceeds on a relative fair value basis to shares and warrants. The warrants were valued using a Black Scholes model with the following inputs: 2019 Annual dividend yield - Expected life (years) 5.5 Risk-free interest rate 1.34 % Expected volatility 41.5 % The Warrants will be exercisable six months after the date of issuance, will expire five and one-half years from the date of issuance, and are subject to customary adjustments. The Warrants and the shares of common stock issuable upon exercise of the Warrants have not been registered with the Securities and Exchange Commission (the "Commission"). The Company intends to use the net proceeds from the Offerings for general corporate purposes, including to cover the Company's operating expenses and inventory. The Company offered the shares in the registered direct offering pursuant to the Company's registration statement on Form S-3. On November 22, 2019, the Company entered into Subscription Agreements with certain investors relating to a public offering of 5,000,000 shares of common stock directly to investors, for an offering price of $1.80 per share. The gross proceeds of $9,000,000 were offset by approximately $971,000 in various legal and transaction fees plus approximately $142,000 in commissions for carve out investors. The November 22, 2019 offering was made pursuant to the Company's registration statement on Form S-1.

Stock-Based Payments

Stock-Based Payments	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK-BASED PAYMENTS	NOTE 8: 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: Year ended 2020 2019 Research and development $ 274,850 $ 176,484 Sales and marketing 138,976 85,042 General and administrative 1,142,232 337,801 Cost of goods sold 360,714 35,992 Total $ 1,916,772 $ 635,319 Consulting Agreement with Common Stock Compensation During the year ended December 31, 2020, the Company issued 60,591 common shares for accounts payable with a fair value of $181,329. The shares were valued based on the stock price at the time of the grant. On August 3, 2020, an annual renewal of an investor relations consulting contract resulted in the issuance of 32,749 shares. The terms of the contract call for the issuance of $100,000 worth of common shares issued at each annual renewal based on the market price at the time of the renewal. In addition to the payment in common shares, this consultant receives cash payments of $7,500 per month and payments for additional services as needed. During the year ended December 31, 2020 and 2019, we paid this investor relations consultant $365,200 and $85,751 respectively, which included significant additional services. 2018 Omnibus Stock Incentive Plan The 2018 Plan authorizing 1,000,000 shares was approved by the Board of Directors and 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. On April 20, 2020, the board of directors approved an increase from 2,000,000 to 4,000,000 shares; at the annual shareholder meeting on June 20, 2020, the increase was approved by a majority of the shareholders. 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 December 31, 2020, the Company had a remaining reserve of 893,329 shares of common stock under the 2018 Plan. Awards that are forfeited generally become available for grant under the 2018 Plan. See below for the range of variables used in assessing the fair value at the grant date for the options issued during the year ended December 31, 2020 under the 2018 Plan: 2020 Annual dividend yield - Expected life (years) 5.5 - 6.0 Risk-free interest rate 0.36% - 2.36 % Expected volatility 40.3% - 74.9 % Employee stock-based compensation expense under the 2018 Plan included in operating expenses for the years ended December 31, 2020 and 2019 was $1,803,064 and $461,513, respectively. Total compensation cost related to non-vested awards issued under the 2018 Plan not yet recognized as of December 31, 2020 was approximately $5,054,378 and will be recognized on a straight-line basis through December 2023 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. If cash reserves are estimated to be less than the amount needed for five months of operations, the Directors are required to take their compensation in Deferred Stock Units under the 2018 Plan; otherwise, Directors have the option of taking compensation in any combination of cash or Deferred Stock Units. For the year ended December 31, 2020, a total of 160,622 stock units with a value of $743,354, 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 of 2019. The 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. 33,486 of the stock units were valued with a price per share of $5.32 based on the closing stock price on the last trading day of the second quarter of 2020, and were recorded as a $178,146 expense on June 30, 2020. 34,901 of the stock units were valued with a price per share of $6.58 based on the closing stock price on the last trading day of the third quarter of 2020, and were recorded as a $229,649 expense on September 30, 2020. 16,978 of the stock units were valued with a price per share of $13.89 based on the closing stock price on the last trading day of the fourth quarter of 2020, and were recorded as a $235,824 expense on December 31, 2020. On April 27 and June 18, 2020, non-qualified options to purchase 29,666 and 5,000 shares of common stock were issued to a consultant under the 2018 Plan with grant date fair values of $44,956 and $13,430, respectively. The exercise price of the options were $2.54 and $3.57, respectively. These options vested on issuance and were exercised on August 20, 2020 in a cashless transaction at a market price of $7.638 per share resulting in the issuance of 22,463 shares. On September 11, 2020, non-qualified options to purchase 41,000 shares of common stock were issued to consultants under the 2018 Plan with grant date fair value of $139,544. The exercise price of the options is $5.41. 20,000 of these options have a two-year vesting period and 21,000 of the options have a one-year vesting period. On December 14, 2020, non-qualified options to purchase 21,000 shares of common stock were issued to consultants under the 2018 Plan with grant date fair value of $165,110. The exercise price of the options is $12.06. 11,000 of these options have a three-year vesting period and 10,000 of the options have a one-year vesting period. During the year ended December 31, 2020, qualified options to purchase 1,092,000 shares of common stock were granted to employees under the 2018 Plan with grant date fair values ranging from $2.19 to $12.06. The options were valued using the Black-Scholes option pricing model with a six-year expected term, risk free interest rates ranging from 0.36% to 0.50%, and an annualized standard deviation of stock price volatility of 69.4% to 77.4%, with a weighted average exercise price of $6.30. A summary of activity under the 2018 Plan for the years ended December 31, 2020 and 2019 is presented below: Number of Weighted Weighted Options outstanding at January 1, 2019 570,700 $ 4.26 9.63 Granted 1,434,552 2.69 9.70 Exercised (5,952 ) 3.36 - Forfeited or expired (178,912 ) 4.41 8.93 Options outstanding at December 31, 2019 1,820,388 3.01 9.47 Granted 1,378,172 5.96 9.70 Exercised (150,210 ) 3.49 - Forfeited or expired (152,641 ) 3.25 8.87 Options outstanding at December 31, 2020 2,895,709 $ 4.38 8.50 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 December 31, 2020, 614,970 shares of common stock were reserved for issuance pursuant to stock options that are outstanding, and 5,444 shares remain available for issuance pursuant to future awards that might be made under the 2015 Plan. During the year ended December 31, 2020, qualified options to purchase 13,000 shares of common stock were granted to employees under the 2015 plan with a grant date fair value of $17,358. During the year ended December 31, 2019, 145,600 options were granted under the 2015 Plan with a grant date fair value of $287,191. 2020 Annual dividend yield - Expected life (years) 6.0 - 10.0 Risk-free interest rate 1.48% - 2.46 % Expected volatility 21.3% - 30.6 % Employee stock-based compensation expense included in operating expenses for the years ended December 31, 2020 and 2019 related to the 2015 Plan was $113,708 and $173,806, respectively. Total compensation cost related to non-vested awards not yet recognized as of December 31, 2020 was $113,861 and will be recognized on a straight-line basis through May 2023 based on the respective vesting periods. The amount of future stock option compensation expense could be affected by any future option grants or forfeitures. A summary of activity under the 2015 Plan for the years ended December 31, 2020 and 2019 is presented below: Number of Weighted Weighted Options outstanding at January 1, 2019 815,223 $ 2.53 7.72 Granted 145,600 4.49 9.01 Exercised (127,025 ) 2.17 - Forfeited or expired (19,167 ) 3.10 7.92 Options outstanding at December 31, 2019 814,631 2.89 8.07 Granted 13,000 2.19 9.35 Exercised (194,305 ) 2.60 - Forfeited or expired (18,356 ) 3.89 8.03 Options outstanding at December 31, 2020 614,970 $ 2.94 6.31 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 December 31, 2020, 548,312 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. The warrants were fully expensed prior to 2019. A summary of activity under the 2012 Plan for the years ended December 31, 2020 and 2019 is presented below: Number of Weighted Weighted Warrants outstanding at January 1, 2019 904,004 $ 0.62 5.75 Granted 995 3.36 3.23 Exercised (246,683 ) 0.81 - Forfeited or expired - - - Warrants outstanding at December 31, 2019 658,316 0.60 5.33 Granted - - - Exercised (110,004 ) 0.50 - Forfeited or expired - - - Warrants outstanding at December 31, 2020 548,312 $ 0.58 4.41

Customer Deposits

Customer Deposits	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
CUSTOMER DEPOSITS	NOTE 9: CUSTOMER DEPOSITS The Company has received customer deposits ranging from $100 to $500 per vehicle for Retail Series production vehicles for purposes of securing a vehicle production slot. As of December 31, 2020 and 2019, the Company's balance of deposits received was approximately $606,000 and $794,000, respectively. As of December 31, 2020 and 2019, $403,624 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. There were no customer deposits from related parties as of December 31, 2020 and there were $11,200 as of December 31, 2019, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10: COMMITMENTS AND CONTINGENCIES Litigation 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. During the first quarter of 2021, the parties reached a settlement and submitted a request to the court to dismiss the case.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11: INCOME TAXES Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets and liabilities as of December 31, 2020 and 2019 are summarized below: For the Years Ended 2020 2019 Deferred tax assets: Share-based compensation expense $ 929,448 $ 400,394 Inventory reserve 151,814 - Net operating loss carry forward 13,607,361 9,197,186 Federal research and development credit 434,503 425,714 Oregon research and development credit 215,598 199,272 Deferred tax liabilities: Property and equipment (307,103 ) (209,930 ) Total deferred tax asset, net 15,031,621 10,012,636 Valuation allowance (15,031,621 ) (10,012,636 ) Net deferred tax asset $ — $ — In assessing the potential realization of these deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the Company attaining future taxable income during the periods in which those temporary differences become deductible. As of December 31, 2020 and 2019, management was unable to determine if it is more likely than not that the Company's deferred tax assets will be realized and has therefore recorded an appropriate valuation allowance against deferred tax assets at such dates. The valuation allowance for deferred tax assets increased $5,018,985 and $4,098,618 during the years ended December 31, 2020 and 2019, respectively. No federal tax provision has been provided for the years ended December 31, 2020 and 2019 due to the losses incurred during such periods. The Company's effective tax rate is different from the federal statutory rate due primarily to operating losses that receive no tax benefit as a result of a valuation allowance recorded for such losses. For the Years Ended 2020 2019 Statutory U.S. Federal tax rate 21 % 21.0 % State and local income taxes - net of Federal benefit 6.6 % 6.6 % Non-deductible expenses and other 0.1 % 0.9 % Valuation allowance (27.7 ) % (28.5 )% Effective rate tax — % — % As of December 31, 2020, the Company had net operating loss carry forwards of approximately $49,000,000. Approximately $8,200,000 of the net operating loss carryforwards will expire by 2037. The remainder of the net operating loss carryforwards generated in 2018 and later have indefinite carryforward periods. The Federal R&D tax credits will expire at various dates from 2034 through 2041, and the Oregon R&D tax credits will expire at various dates from 2021 through 2024. The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company policy is to record interest and penalties on uncertain tax positions as income tax expense. The Company may in the future become subject to federal, state and local income taxation though it has not been since its inception. The Company is not presently subject to any income tax audit in any taxing jurisdiction. The Company has identified the United States Federal and Oregon State tax returns as its "major" tax jurisdiction. The United States Federal and Oregon State return years 2016 through 2019 are still subject to tax examination by the United States Internal Revenue Service; however, we do not currently have any ongoing tax examinations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS On January 6, 2021, the Company issued 11,000 common shares under the 2018 Plan for investor relations services with a fair value of $146,300. The shares were valued based on the stock price at the time of the grant when the performance commitment was complete. On January 25, 2021, the Company entered into an Equity Distribution Agreement (the "Sales Agreement") with Canaccord Genuity LLC (the "Agent"), pursuant to which the Company may offer and sell, from time to time, through or to the Agent, as sales agent (the "Offering"), up to $80.0 million of shares (the "Shares") of its common stock. Any Shares offered and sold in the Offering will be issued pursuant to the Company's Registration Statement on Form S-3 (File No. 333-227683) filed with the SEC on October 3, 2018 (the "Form S-3") and declared effective on October 17, 2018, and the 424(b) prospectus supplement relating to the Offering dated January 25, 2021. In accordance with the terms of the Sales Agreement, the Company may offer and sell the shares at any time and from time to time through or to the Agent, as sales agent. Sales of shares pursuant to the Sales Agreement, if any, will be made in sales deemed to be "at the market" equity offerings, including sales made directly on or through The Nasdaq Capital Market, the existing trading market for the Company's common stock, sales made to or through a market maker other than on an exchange or otherwise, in negotiated transactions at market prices prevailing at the time of sale or at prices related to such prevailing market prices, and/or any other method permitted by law, including in privately negotiated transactions. The Company has no obligation to sell any of the shares, and may at any time suspend offers under the Sales Agreement. The Offering will terminate upon the earlier of (a) the sale of all of the Shares, or (b) the termination by written notice from the Company or by written notice from the Agent to the Company. Under the terms of the Sales Agreement, the Agent will be entitled to a commission at a fixed rate of 3.0% of the gross sales price of shares sold through the Agent under the Sales Agreement. The Company will also reimburse the Agent for certain expenses incurred in connection with the Sales Agreement, and agreed to provide indemnification and contribution to the Agent with respect to certain liabilities, including liabilities under the Securities Act and the Securities Exchange Act of 1934, as amended. The Company intends to use any net proceeds from the Offering for general corporate purposes, including to cover our operating expenses and inventory. Under this agreement, as of March 12, 2021, the Company sold 581,782 shares at an average price per share of $24.18, for total gross proceeds of $14,070,035. On January 26, 2021, an investor exercised 471,429 warrants at a price per share of $3.50. Proceeds to the Company were $1,650,002. On February 4, 2021, the Company closed and completed the purchase of Tilting Motor Works, Inc. ("TMW"). Pursuant to the terms and conditions of the Agreement, TMW will deliver, transfer, assign and convey the Company the Assets (as defined in the agreement) and the Company will pay aggregate consideration of $1,750,000 and 436,339 shares of Company common stock, valued at approximately $15,992,000 based on the closing price of $36.65 per share on the closing date, subject to certain conditions and adjustments. The Company will assume the liabilities (as defined in the agreement). The assets include, but are not limited to all inventories, machinery and equipment, Intellectual Property (as defined in the Agreement), general intangibles; furniture and fixtures; office supplies and equipment, leasehold improvements, prepaid expenses, contract and lease rights, open purchase orders from customers, claims benefiting Seller with respect to the business, know-how, tradenames and trademarks, logos, operating data and records, internet domain names, accounting records and reports, and all of Seller's rights to the name "Tilting Motor Works." Between January 15 and March 10, 2021, 54,985 employee options were exercised at prices per share ranging from $1.71 to $4.52. Proceeds to the Company were $127,987. On March 18, 2021, 15,000 employee warrants were exercised at a price per share of $0.50. Proceeds to the Company were $7,500.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform with generally accepted accounting principles in the United States (“GAAP”). Certain prior year information has been reclassified to conform to current year presentation.
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.
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, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The standard provides a consistent definition of fair value which focuses on an exit price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. 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 December 31, 2020 and 2019, the Company did not have any level 2 or level 3 instruments.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers deposits that can be redeemed on demand and investments that have original maturities of less than three months, when purchased, to be cash equivalents. As of December 31, 2020 and 2019, the Company held its balance of cash and cash equivalents in financial institutions, which, at times, exceeded the federally insured limits.
Accounts Receivable	Accounts Receivable Accounts receivable are reported net of allowance for probable losses. It represents the amount management expects to collect from outstanding balances. Differences between the amount due and the amount management expects to collect are charged to operations in the year in which those differences are determined, with an offsetting entry to a reserve allowance. As of December 31, 2020 and 2019, the Company had accounts receivable net of allowance of $17,117 and $244,450, respectively, and a reserve allowance of $0 and $56,841, respectively, as of December 31, 2020 and 2019, respectively.
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. December 31, December 31, Raw materials $ 4,667,780 $ 3,650,466 Work in progress 65,210 25,340 Finished goods 371,078 58,682 Total $ 5,104,068 $ 3,734,488 The Company is required to remit partial prepayments for some purchases of its inventories acquired from overseas vendors.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The estimated useful lives for significant property and equipment categories are as follows: Computer Equipment and Software 1 - 3 years Furniture and Fixtures 2 - 7 years Machinery and Equipment 5 - 10 years Leasehold Improvements Shorter of useful or lease life
Offering Costs	Offering Costs The Company accounts for offering costs in accordance with FASB ASC 340, Other Assets and Deferred Costs. Prior to the completion of an offering, offering costs will be capitalized as deferred offering costs on the balance sheet. The deferred offering costs will be charged to stockholders’ equity or as a reduction of debt upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2020 and 2019, no offering costs remained capitalized. As of December 31, 2020 and 2019, offering costs totaled approximately $3,804,000 and $1,413,000, respectively, which includes the offering costs for the second, third and fourth quarter 2020 equity offerings and the offering costs for the first and fourth quarter 2019 equity offerings, respectively.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company follows FASB ASC 360, Accounting for Impairment or Disposal of Long-Lived Assets. ASC 360 requires that if events or changes in circumstances indicate that the carrying value of long-lived assets or asset groups may be impaired, an evaluation of recoverability would be performed by comparing the estimated future undiscounted cash flows associated with the asset to the asset's carrying value to determine if a write-down to market value would be required. Long-lived assets or asset groups that meet the criteria in ASC 360 as being held for sale are reflected at the lower of their carrying amount or fair market value, less costs to sell.
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.
Warranties	Warranties The Company began recording warranty reserves with the commencement of Retail Series production of the FUV. We provide a warranty on vehicle and production powertrain components as well as battery packs, and we accrue warranty reserves at the time a vehicle or production powertrain component is delivered to the customer. Warranty reserves include management's best estimate of the projected cost to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may impact our evaluation of historical data. We will review our reserves at least quarterly to ensure that our accruals are adequate in meeting expected future warranty obligations, and we will adjust our estimates as needed. Warranty expense is recorded as a component of cost of revenues in the statement of operations. The portion of the warranty provision which is expected to be incurred within 12 months from the balance sheet date is classified as current, while the remaining amount is classified as long-term liabilities.
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 in accordance with ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"). The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. 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 ten (10) years for franchises and four (4) 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.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC 718, Compensation - Stock Compensation. Under the fair value recognition provisions of FASB ASC 718, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite service period, which is generally the option or warrant vesting period. The Company uses the Black-Scholes option pricing model to determine the fair value of stock options and common stock warrants. The Company adopted the provisions of Accounting Standards Update 2018-17 Compensation – Stock Compensation Improvements to Nonemployee Share-Based Payment Accounting Prior to January 1, 2020, the Company measured compensation expense for its non-employee stock-based compensation under FASB ASC 505-50, Equity-Based Payments to Non-Employees. The fair value of the award issued or committed to be issued is used to measure the transaction, as this is more reliable than the fair value of the services received. The fair value is measured at the value of the Company's common stock and/or the calculated value based on the inputs to the Black-Scholes model on the date that the commitment for performance by the counterparty has been reached or the counterparty's performance is complete. The fair value of the equity award is charged directly to stock-based compensation expense and credited to additional paid-in capital.
Advertising Costs	Advertising Costs Advertising costs are recorded as an expense in the period in which we incur the costs or the first time the advertising takes place. Advertising costs expensed were $71,636 and $21,982 for the years ended December 31, 2020 and 2019, respectively.
Research and Development	Research and Development Costs relating to research and development are expensed as incurred. Costs primarily relate to engineering salaries and related benefits and material and equipment costs related to testing, product design and development.
Income Taxes	Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In the event the Company was to determine that it would be able to realize its deferred tax assets in the future in excess of its recorded amount, an adjustment to the deferred tax assets would be credited to income tax expense in the period such determination was made. Likewise, should the Company determine that it would not be able to realize all or part of its deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to income tax expense in the period such determination was made. The Company has incurred losses for tax purposes since inception and has significant tax losses and tax credit carry forwards. These amounts are subject to valuation allowances as it is uncertain that they will be realized before they expire.
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 December 31, 2020 and 2019, the Company excluded the outstanding Employee Equity Plans ("EEP") and other securities summarized below using the Treasury Stock Method, 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. Year ended 2020 2019 Options and other instruments under the 2012, 2015, and 2018 Plans to purchase common stock 1,438,485 1,081,109 Underwriters and investors warrants issued outside of an EEP — 97,006 Total 1,438,485 1,178,115
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 Accounting Standards Update ("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 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)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of inventory	December 31, December 31, Raw materials $ 4,667,780 $ 3,650,466 Work in progress 65,210 25,340 Finished goods 371,078 58,682 Total $ 5,104,068 $ 3,734,488
Schedule of property and equipment estimated useful lives	Computer Equipment and Software 1 - 3 years Furniture and Fixtures 2 - 7 years Machinery and Equipment 5 - 10 years Leasehold Improvements Shorter of useful or lease life
Schedule of earnings per share anti-dilutive	Year ended 2020 2019 Options and other instruments under the 2012, 2015, and 2018 Plans to purchase common stock 1,438,485 1,081,109 Underwriters and investors warrants issued outside of an EEP — 97,006 Total 1,438,485 1,178,115

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, December 31, Machinery and equipment $ 5,245,534 $ 4,699,383 Fixed assets in process 1,993,760 264,999 Leasehold improvements 983,522 774,046 FUV rental fleet 336,730 — Computer equipment and software 94,384 77,583 Furniture and fixtures 52,007 46,839 Total property and equipment 8,705,937 5,862,850 Less: Accumulated depreciation (2,060,707 ) (1,130,306 ) Total $ 6,645,230 $ 4,732,544

Capital Lease Obligations (Tabl

Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of future minimum lease payments	Years ending December 31: 2021 $ 370,747 2022 341,588 2023 144,308 2024 - Thereafter - Total payments including interest 856,643 Less amounts representing interest (75,495 ) Total of future payments on principal balances 781,148 Less short-term capital lease obligations (246,524 ) Total long-term capital lease obligations $ 534,624

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of notes payable	Years ending December 31: 2021 $ 354,690 2022 381,746 2023 310,694 2024 257,133 Thereafter 285,736 Total payments including interest 1,589,999 Less short-term equipment financing notes payable (237,069 ) Total long-term equipment financing notes payable $ 1,352,930

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of warrants were valued using a Black Scholes model	2019 Annual dividend yield - Expected life (years) 5.5 Risk-free interest rate 1.34 % Expected volatility 41.5 %

Stock-Based Payments (Tables)

Stock-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of stock-based compensation, including stock-options, warrants and stock issued for compensation and services	Year ended 2020 2019 Research and development $ 274,850 $ 176,484 Sales and marketing 138,976 85,042 General and administrative 1,142,232 337,801 Cost of goods sold 360,714 35,992 Total $ 1,916,772 $ 635,319
2018 Omnibus Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of stock option activity	Number of Weighted Weighted Options outstanding at January 1, 2019 570,700 $ 4.26 9.63 Granted 1,434,552 2.69 9.70 Exercised (5,952 ) 3.36 - Forfeited or expired (178,912 ) 4.41 8.93 Options outstanding at December 31, 2019 1,820,388 3.01 9.47 Granted 1,378,172 5.96 9.70 Exercised (150,210 ) 3.49 - Forfeited or expired (152,641 ) 3.25 8.87 Options outstanding at December 31, 2020 2,895,709 $ 4.38 8.50
Schedule of range of variables used in assessing the fair value at the grant date	2020 Annual dividend yield - Expected life (years) 5.5 - 6.0 Risk-free interest rate 0.36% - 2.36 % Expected volatility 40.3% - 74.9 %
2015 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of stock option activity	Number of Weighted Weighted Options outstanding at January 1, 2019 815,223 $ 2.53 7.72 Granted 145,600 4.49 9.01 Exercised (127,025 ) 2.17 - Forfeited or expired (19,167 ) 3.10 7.92 Options outstanding at December 31, 2019 814,631 2.89 8.07 Granted 13,000 2.19 9.35 Exercised (194,305 ) 2.60 - Forfeited or expired (18,356 ) 3.89 8.03 Options outstanding at December 31, 2020 614,970 $ 2.94 6.31
Schedule of range of variables used in assessing the fair value at the grant date	2020 Annual dividend yield - Expected life (years) 6.0 - 10.0 Risk-free interest rate 1.48% - 2.46 % Expected volatility 21.3% - 30.6 %
2012 Employee Stock Benefit Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of warrant activity	Number of Weighted Weighted Warrants outstanding at January 1, 2019 904,004 $ 0.62 5.75 Granted 995 3.36 3.23 Exercised (246,683 ) 0.81 - Forfeited or expired - - - Warrants outstanding at December 31, 2019 658,316 0.60 5.33 Granted - - - Exercised (110,004 ) 0.50 - Forfeited or expired - - - Warrants outstanding at December 31, 2020 548,312 $ 0.58 4.41

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred ta assets and liabilities	For the Years Ended 2020 2019 Deferred tax assets: Share-based compensation expense $ 929,448 $ 400,394 Inventory reserve 151,814 - Net operating loss carry forward 13,607,361 9,197,186 Federal research and development credit 434,503 425,714 Oregon research and development credit 215,598 199,272 Deferred tax liabilities: Property and equipment (307,103 ) (209,930 ) Total deferred tax asset, net 15,031,621 10,012,636 Valuation allowance (15,031,621 ) (10,012,636 ) Net deferred tax asset $ — $ —
Schedule of effective tax rate	For the Years Ended 2020 2019 Statutory U.S. Federal tax rate 21 % 21.0 % State and local income taxes - net of Federal benefit 6.6 % 6.6 % Non-deductible expenses and other 0.1 % 0.9 % Valuation allowance (27.7 ) % (28.5 )% Effective rate tax — % — %

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Raw materials	$ 4,667,780	$ 3,650,466
Work in progress	65,210	25,340
Finished goods	371,078	58,682
Total	$ 5,104,068	$ 3,734,488

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1)	12 Months Ended
	Dec. 31, 2020
Computer Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	1 year
Computer Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	3 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	7 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Useful life	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	Shorter of useful or lease life

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies [Line Items]
Total	1,438,485	1,178,115
Options and other instruments under the 2012, 2015, and 2018 Plans to purchase common stock [Member]
Summary of Significant Accounting Policies [Line Items]
Total	1,438,485	1,081,109
Underwriters and investors warrants issued outside of an EEP [Member]
Summary of Significant Accounting Policies [Line Items]
Total		97,006

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies (Textual)
Offering costs	$ 3,804,000	$ 1,413,000
Accounts receivable	17,117	244,450
Reserve allowance	0	56,481
Advertising costs	$ 71,636	$ 21,982
Distributor [Member]
Summary of Significant Accounting Policies (Textual)
Fee revenue is recognized over the term		10 years
Franchise [Member]
Summary of Significant Accounting Policies (Textual)
Fee revenue is recognized over the term		4 years

Concentrations (Details)

Concentrations (Details) - Vendor	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Payables [Member]
Concentrations (Textual)
Number of vendor	1	2
Concentration risk percentage	10.00%	10.00%
Purchases/Inventory [Member]
Concentrations (Textual)
Number of vendor	1	2
Concentration risk percentage	10.00%	10.00%
Concentration risk, description	This vendor accounted for 25% of inventory balances.	These vendors accounted for 17% and 23% of inventory balances.

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 8,705,937	$ 5,862,850
Less: accumulated depreciation	(2,060,707)	(1,130,306)
Total	6,645,230	4,732,544
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	5,245,534	4,699,383
Fixed assets in process [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	1,993,760	264,999
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	983,522	774,046
FUV rental fleet [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	336,730
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	94,384	77,583
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 52,007	$ 46,839

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 23, 2020	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment (Textual)
Depreciation expense		$ 930,000	$ 710,000
RLA Holdings, LLC [Member]
Property and Equipment (Textual)
Agreed to Purchase amount	12,750,000
Promissory note pledged	$ 80,000
Rent	$ 50,000

Capital Lease Obligations (Deta

Capital Lease Obligations (Details)	Dec. 31, 2020USD ($)
Leases [Abstract]
2021	$ 370,747
2022	341,588
2023	144,308
2024
Thereafter
Total payments including interest	856,643
Less amounts representing interest	(75,495)
Total of future payments on principal balances	781,148
Less short-term capital lease obligations	(246,524)
Total long-term capital lease obligations	$ 534,624

Capital Lease Obligations (De_2

Capital Lease Obligations (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 1,285,000
Lease obligations maturity, description	These lease obligations mature ranging from December 2021 through November 2023.
Capital lease obligations	$ 779,832	$ 1,007,647
Underlying assets	3,927,000
Accumulated depreciation	341,000
Capital lease payments	26,226
Minimum [Member]
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 437
Repayment financial term	48 months
Effective interest rates	4.52%
Maximum [Member]
Capital Lease Obligations (Textual)
Purchase of capital equipment	$ 8,852
Repayment financial term	72 months
Effective interest rates	9.72%

Notes Payable (Details)

Notes Payable (Details)	Dec. 31, 2020USD ($)
Debt Disclosure [Abstract]
2021	$ 354,690
2022	381,746
2023	310,694
2024	257,133
Thereafter	285,736
Total payments including interest	1,589,999
Less short-term equipment notes	(237,069)
Total long-term equipment notes	$ 1,352,930

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	May 05, 2020	Sep. 12, 2019	Aug. 14, 2019	Jul. 15, 2019	Jun. 25, 2020	Dec. 27, 2019	Dec. 27, 2018	Dec. 31, 2020	Dec. 31, 2019	Sep. 27, 2019
Notes Payable (Textual)
Description of note convertible	The Company received a Paycheck Protection Program ("PPP") loan in the amount of $1,068,686, referred to on the balance sheet as Note payable to bank. The loan has an interest rate of 1% and monthly payments of $60,154 for 18 months beginning December 5, 2020.						(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 Company has financed a total of approximately $2,190,000 of its capital equipment purchases with monthly payments ranging from $362 to $11,749, repayment terms ranging from 60 to 72 months, and effective interest rates ranging from 5.56% to 9.90%. Total monthly payments as of December 31, 2020 are $42,301. These equipment notes mature ranging from January 2023 through October 2026. The balance of manufacturing notes was approximately $1,577,000 and $610,000 as of December 31, 2020 and December 31, 2019, respectively.
Face Amount			$ 850,000							$ 850,000
Maturity date		Sep. 12, 2020					Dec. 27, 2019
Price per share		$ 4.25					$ 3	$ 4.25
Accrued interest				$ 479,809
Unamortized discount		$ 15,000
Notes payable to related parties				3,979,809
Accrued interest expense excluding discount amortization								$ 164,572
Discount amortization								310,508	$ 322,924
Repaid in cash				$ 3,500,000
Issuance of debt		$ 500,000
Balance loan								1,068,686
Forgiven notes								$ 1,058,686
Convertible promissory notes issued			$ 648,972
Fair value of the warrant and a discount							$ 107,040
Offering costs incurred							385,000
Offering costs allocated to notes							$ 322,924
Additional discount on the note						$ 300,000
Subscription Agreement [Member]
Notes Payable (Textual)
Descriptions of subscription agreement					Certain Notes were converted in accordance with the Subscription Agreement. As a result, principal amounts of $1,310,893, of which $962,829 was to related parties and unpaid accrued interest of $108,284, of which $71,725 was to related parties, were converted into 333,924 shares of common stock at a conversion price of $4.25 per share. The Company also paid an aggregate of $688,079 of cash to settle principal, of which $188,079 was to related parties, and $80,953 of accrued interest, of which $41,691 was to related parties, to settle the remaining convertible notes. Interest expense was $53,284 for the year ended December 31, 2020.
Warrant [Member]
Notes Payable (Textual)
Price per share							$ 3.50

Stockholders' Equity (Details)

Stockholders' Equity (Details)	12 Months Ended
	Dec. 31, 2020
Expected life (years)	6 years
Warrant [Member]
Annual dividend yield
Expected life (years)	5 years 6 months
Risk-free interest rate	1.34%
Expected volatility	41.50%

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Jul. 09, 2020	Jun. 11, 2020	Nov. 22, 2019	Oct. 03, 2019	Nov. 24, 2020	Nov. 20, 2020	Jun. 30, 2020	Mar. 25, 2019	Feb. 28, 2019	Jan. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Shareholders Equity (Textual)
Reserved shares of common stock equity incentive plans											4,957,565
Fair value of common stock											$ 181,329	$ 36,782
Restricted common shares fair value												36,782
Restricted common shares for services												10,947
Proceeds from stock option exercised												$ 10,502
Employee warrants												245,688
Warrants exercise price							$ 5.32
Aggregate gross proceeds							$ 8,500,000
Issuance of common stock shares											60,591
Aggregate other cost											$ 144,000
Grant date fair value of warrants											$ 0.1181
Preferred stock, shares authorized											1,500,000	1,500,000
Preferred stock, par value
Series A-1 Preferred Stock [Member]
Shareholders Equity (Textual)
Fair value of common stock
Common shares for services
Stock option exercised
Preferred stock, shares authorized											1,500,000	1,500,000
Preferred stock, par value
Preferred stock, shares designated											1,500,000
Conversion provisions upon an initial public offering											$ 15,000,000
Class C Preferred Stock [Member]
Shareholders Equity (Textual)
Fair value of common stock
Common shares for services
Stock option exercised
Preferred stock, shares authorized											2,000,000	2,000,000
Preferred stock, par value
Preferred stock, shares designated											2,000,000
Securities Purchase Agreements [Member]
Shareholders Equity (Textual)
Aggregate shares of common stock	1,370,000	2,666,667			1,000,000	1,132,075	1,700,000
Purchase price per share	$ 7.30	$ 3			$ 15.25	$ 13.25	$ 5
Aggregate gross proceeds	$ 10,000,000	$ 8,000,000			$ 15,250,000	$ 15,000,000
Placement agent fee	$ 600,000	$ 480,000			$ 1,220,000	$ 850,000	$ 510,000
Description of securities purchase agreement				The Company entered into Securities Purchase Agreements with certain institutional investors pursuant to which the Company agreed to issue in a registered direct offering an aggregate of 1,044,444 shares of the Company's common stock, no par value per share, at a purchase price per share of $2.25 for aggregate gross proceeds of approximately $2,349,999, and in a concurrent private placement, agreed to issue to the investors warrants ("Warrants") to purchase up to 1,044,444 shares of common stock at an exercise price per share of $2.83 per share (collectively, the "Offerings"). The gross proceeds of $2,349,999 were offset by approximately $191,000 in various legal and transaction fees. The Company allocated the gross proceeds on a relative fair value basis to shares and warrants.
Subscription Agreement [Member]
Shareholders Equity (Textual)
Issue of common stock shares			5,000,000					1,044,444	288,333	288,333
Exercised at a price per share			$ 1.80					$ 2.25	$ 3	$ 3
Issue of common stock value			$ 9,000,000					$ 3,400,000
Legal and transaction fees			142,000					$ 255,000
Offering costs			$ 971,000
Director [Member]
Shareholders Equity (Textual)
Deferred stock units											5,546
Warrants [Member]
Shareholders Equity (Textual)
Employee warrants												75,688
Warrants exercise price												$ 0.50
Issuance of common stock shares												203,252
Minimum [Member] | Warrants [Member]
Shareholders Equity (Textual)
Market prices												$ 3.162
Maximum [Member] | Warrants [Member]
Shareholders Equity (Textual)
Market prices												$ 5.212
Employee Stock Option [Member]
Shareholders Equity (Textual)
Proceeds from stock option exercised											$ 70,194	$ 10,502
Stock option exercised											17,272	3,388
Employee Stock Option [Member] | Warrants [Member]
Shareholders Equity (Textual)
Proceeds from stock option exercised											$ 10,000
Stock option exercised											20,000
Warrants exercise price											$ 0.50
Employee Stock Option [Member] | Minimum [Member]
Shareholders Equity (Textual)
Exercise price											2.50
Employee Stock Option [Member] | Maximum [Member]
Shareholders Equity (Textual)
Exercise price											$ 4.52
Employee Stock Option One [Member]
Shareholders Equity (Textual)
Stock option exercised											311,813	119,637
Issuance of common stock shares											48,837
Employee Stock Option One [Member] | Minimum [Member]
Shareholders Equity (Textual)
Exercise price											$ 2.0605	$ 2.0605
Market prices											6.32	2.864
Employee Stock Option One [Member] | Maximum [Member]
Shareholders Equity (Textual)
Exercise price											4.52	3.10
Market prices											$ 15.53	$ 5.212
Qualified Options [Member]
Shareholders Equity (Textual)
Stock option exercised											198,234
Employee Warrants [Member]
Shareholders Equity (Textual)
Employee warrants											90,004	170,000
Warrants exercise price											$ 0.50	$ 0.9375
Issuance of common stock shares											132,653
Employee Warrants [Member] | Investor [Member]
Shareholders Equity (Textual)
Exercise price											$ 3.50
Employee warrants											1,044,444
Warrants exercise price											$ 2.83
Aggregate shares of common stock											471,428
Aggregate gross proceeds											$ 1,649,998
Issuance of common stock shares											642,776
Employee Warrants [Member] | Minimum [Member]
Shareholders Equity (Textual)
Market prices											$ 7.484
Employee Warrants [Member] | Minimum [Member] | Investor [Member]
Shareholders Equity (Textual)
Market prices											8.86
Employee Warrants [Member] | Maximum [Member]
Shareholders Equity (Textual)
Market prices											15.038
Employee Warrants [Member] | Maximum [Member] | Investor [Member]
Shareholders Equity (Textual)
Market prices											$ 20.20
Equity Incentive Plan [Member]
Shareholders Equity (Textual)
Reserved shares of common stock equity incentive plans											593,667	2,109,839
Options and warrants outstanding											$ 4,058,791	$ 3,293,135

Stock-Based Payments (Details)

Stock-Based Payments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 1,916,772	$ 635,319
Research and development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	274,850	176,484
Sales and marketing [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	138,976	85,042
General and administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	1,142,232	337,801
Cost of goods sold [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 360,714	$ 35,992

Stock-Based Payments (Details 1

Stock-Based Payments (Details 1)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	6 years
2018 Omnibus Stock Incentive Plan [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Annual dividend yield
Two Thousand Eighteen Omnibus Stock Incentive Plan [Member] | Minimum [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	5 years 18 days
Risk-free interest rate	0.36%
Expected volatility	40.30%
Two Thousand Eighteen Omnibus Stock Incentive Plan [Member] | Maximum [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	6 years
Risk-free interest rate	2.36%
Expected volatility	74.90%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details 2) - 2018 Omnibus Stock Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of Shares, Options outstanding	1,820,388	570,700
Number of Shares, Granted	1,378,172	1,434,552
Number of Shares, Exercised	(150,210)	(5,952)
Number of Shares, Forfeited or expired	(152,641)	(178,912)
Number of Shares, Options outstanding	2,895,709	1,820,388
Weighted Average Exercise Price, Options outstanding	$ 3.01	$ 4.26
Weighted Average Exercise Price, Granted	5.96	2.69
Weighted Average Exercise Price, Exercised	3.49	3.36
Weighted Average Exercise Price, Forfeited or expired	3.25	4.41
Weighted Average Exercise Price, Options outstanding	$ 4.38	$ 3.01
Weighted Average Remaining Contractual Life (in Years), Options outstanding	9 years 5 months 20 days	9 years 7 months 17 days
Weighted Average Remaining Contractual Life (in Years), Granted	9 years 8 months 12 days	9 years 8 months 12 days
Weighted Average Remaining Contractual Life (in Years), Exercised
Weighted Average Remaining Contractual Life (in Years), Forfeited or expired	8 years 10 months 14 days	8 years 11 months 4 days
Weighted Average Remaining Contractual Life (in Years), Options outstanding	8 years 6 months	9 years 5 months 20 days

Stock-Based Payments (Details 3

Stock-Based Payments (Details 3)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	6 years
2015 Stock Incentive Plan [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Annual dividend yield
2015 Stock Incentive Plan [Member] | Minimum [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	6 years
Risk-free interest rate	1.48%
Expected volatility	21.30%
2015 Stock Incentive Plan [Member] | Maximum [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Expected life (years)	10 years
Risk-free interest rate	2.46%
Expected volatility	30.60%

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details 4) - 2015 Stock Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Shares, Options outstanding	814,631	815,223
Number of Shares, Granted	13,000	145,600
Number of Shares, Exercised	(194,305)	(127,025)
Number of Shares, Forfeited or expired	(18,356)	(19,167)
Number of Shares, Options outstanding	614,970	814,631
Weighted Average Exercise Price, Options outstanding	$ 2.89	$ 2.53
Weighted Average Exercise Price, Granted	2.19	4.49
Weighted Average Exercise Price, Exercised	2.60	2.17
Weighted Average Exercise Price, Forfeited or expired	3.89	3.10
Weighted Average Exercise Price, Options outstanding	$ 2.94	$ 2.89
Weighted Average Remaining Contractual Life (in Years), Options outstanding	8 years 26 days	7 years 8 months 19 days
Weighted Average Remaining Contractual Life (in Years), Granted	9 years 4 months 6 days	9 years 4 days
Weighted Average Remaining Contractual Life (in Years), Exercised
Weighted Average Remaining Contractual Life (in Years), Forfeited or expired	8 years 11 days	7 years 11 months 1 day
Weighted Average Remaining Contractual Life (in Years), Options outstanding	6 years 3 months 22 days	8 years 26 days

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details 5) - 2012 Employee Stock Benefit Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Shares, Warrants outstanding	658,316	904,004
Number of Shares, Granted		995
Number of Shares, Exercised	(110,004)	(246,683)
Number of Shares, Forfeited or expired
Number of Shares, Warrants outstanding	548,312	658,316
Weighted Average Exercise Price, Warrants outstanding	$ 0.60	$ 0.62
Weighted Average Exercise Price, Granted		3.36
Weighted Average Exercise Price, Exercised	0.50	0.81
Weighted Average Exercise Price, Forfeited or expired
Weighted Average Exercise Price, Warrants outstanding	$ 0.58	$ 0.60
Weighted Average Remaining Contractual Life (in Years), Warrants outstanding	5 years 3 months 29 days	5 years 9 months
Weighted Average Remaining Contractual Life (in Years), Granted		3 years 2 months 23 days
Weighted Average Remaining Contractual Life (in Years), Exercised	2 years
Weighted Average Remaining Contractual Life (in Years), Forfeited or expired
Weighted Average Remaining Contractual Life (in Years), Warrants outstanding	4 years 4 months 28 days	5 years 3 months 29 days

Stock-Based Payments (Details T

Stock-Based Payments (Details Textual) - USD ($)	Dec. 14, 2020	Sep. 11, 2020	Apr. 20, 2020	Jun. 18, 2020	Jun. 06, 2020	Apr. 27, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Payments (Textual)
Exercise price per share								$ 5.32
Options authorized										60,591
Subscription agreement, description					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. If cash reserves are estimated to be less than the amount needed for five months of operations, the Directors are required to take their compensation in Deferred Stock Units under the 2018 Plan; otherwise, Directors have the option of taking compensation in any combination of cash or Deferred Stock Units.					Total compensation cost related to non-vested awards not yet recognized as of December 31, 2020 was $113,861 and will be recognized on a straight-line basis through May 2023 based on the respective vesting periods. The amount of future stock option compensation expense could be affected by any future option grants or forfeitures.
Stock units								33,486	34,901	16,978	28,673
Stock price									$ 6.58	$ 13.89	$ 1.61
Expenses							$ 53,572	$ 178,146	$ 229,649	$ 235,824
Description of securities purchase agreement										The Company issued 60,591 common shares for accounts payable with a fair value of $181,329. The shares were valued based on the stock price at the time of the grant when the performance commitment was complete. On August 3, 2020, an annual renewal of an investor relations consulting contract resulted in the issuance of 32,749 shares.
Issuance of common stock shares										100,000
Annual shares renewal										32,749
Cash received										$ 7,500
Payments for investor relations consultant										$ 365,200	$ 85,751
Description of stock-based compensation										Total compensation cost related to non-vested awards issued under the 2018 Plan not yet recognized as of December 31, 2020 was approximately $5,054,378 and will be recognized on a straight-line basis through December 2023 based on the respective vesting periods. The amount of future stock option compensation expense could be affected by any future option grants or forfeitures.
Expected term										6 years
Risk free interest rates, Maximum										0.50%
Rrisk free interest, Minimum										0.36%
Stock price volatility, Minimum										69.40%
Stock price volatility, Maximum										77.40%
Warrants [Member]
Stock-Based Payments (Textual)
Exercise price per share											$ 0.50
Options authorized											203,252
2018 Omnibus Stock Incentive Plan [Member]
Stock-Based Payments (Textual)
Remaining reserve of shares of common stock under plan										893,329
Exercise price per share	$ 12.06	$ 5.41
Market price per share			$ 7.638
Options authorized										1,000,000
Options issued										160,622
Options granted										1,378,172	1,434,552
Employee stock-based compensation expense										$ 1,803,064	$ 461,513
Additional shares of common stock	21,000	41,000		5,000		29,666
Fair value of options	$ 165,110	$ 139,544		$ 13,430		$ 44,956
Stock units value										$ 743,354
Stock price				$ 3.57		$ 2.54				$ 1.15
Cashless transaction shares			22,463
Description of stock-based compensation	11,000 of these options have a three-year vesting period and 10,000 of the options have a one-year vesting period.	20,000 of these options have a two-year vesting period and 21,000 of the options have a one-year vesting period.
2018 Omnibus Stock Incentive Plan [Member] | Warrants [Member]
Stock-Based Payments (Textual)
Stock units										46,584
2018 Omnibus Stock Incentive Plan [Member] | Employee Stock [Member]
Stock-Based Payments (Textual)
Options granted										1,092,000
Weighted average exercise price										$ 6.30
2018 Omnibus Stock Incentive Plan [Member] | Minimum [Member]
Stock-Based Payments (Textual)
Additional shares of common stock			2,000,000
2018 Omnibus Stock Incentive Plan [Member] | Minimum [Member] | Employee Stock [Member]
Stock-Based Payments (Textual)
Grant date fair value										2.19
2018 Omnibus Stock Incentive Plan [Member] | Maximum [Member]
Stock-Based Payments (Textual)
Additional shares of common stock			4,000,000
2018 Omnibus Stock Incentive Plan [Member] | Maximum [Member] | Employee Stock [Member]
Stock-Based Payments (Textual)
Grant date fair value										$ 12.06
2012 Employee Stock Benefit Plan [Member]
Stock-Based Payments (Textual)
Warrants issued and outstanding, shares of company common stock										548,312
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
2015 Stock Incentive Plan [Member]
Stock-Based Payments (Textual)
Total shares issued										614,970
Options issued										5,444
Options granted										13,000
Employee stock-based compensation expense										$ 113,708	173,806
Fair value of options											287,191
Stock units										17,358
Board of Directors [Member]
Stock-Based Payments (Textual)
Expenses											$ 46,163

Customer Deposits (Details)

Customer Deposits (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Customer Deposits (Textual)
Deposits received	$ 605,532	$ 793,524
Refundable deposits amount	403,624	374,524
Customer deposits from related parties		$ 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	$ 500

Commitments and Contingencies (

Commitments and Contingencies (Details)	1 Months Ended
	Mar. 06, 2020
Commitments and Contingencies (Textual)
Commitments and Contingencies, description	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.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Share-based compensation expense	$ 929,448	$ 400,394
Inventory reserve	151,814
Net operating loss carry forward	13,607,361	9,197,186
Federal research and development credit	434,503	425,714
Oregon research and development credit	215,598	199,272
Deferred tax liabilities:
Property and equipment	(307,103)	(209,930)
Total deferred tax asset, net	15,031,621	10,012,636
Valuation allowance	(15,031,621)	(10,012,636)
Net deferred tax asset

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Statutory U.S. Federal tax rate	21.00%	21.00%
State and local income taxes - net of Federal benefit	6.60%	6.60%
Non-deductible expenses and other	0.10%	0.90%
Valuation allowance	(27.70%)	(28.50%)
Effective rate tax

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes (Textual)
Valuation allowance for deferred tax assets increased	$ 5,018,985	$ 4,098,618
Net operating loss carry forwards	$ 49,000,000
Operating loss carry forwards expire date, description	The Company had net operating loss carry forwards of approximately $49,000,000. Approximately $8,200,000 of the net operating loss carryforwards will expire by 2037.
Federal R&D tax credits, description	The Federal R&D tax credits will expire at various dates from 2034 through 2041, and the Oregon R&D tax credits will expire at various dates from 2021 through 2024.

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Mar. 12, 2021	Jan. 26, 2021	Mar. 10, 2021	Mar. 18, 2021	Feb. 04, 2021	Jan. 25, 2021	Jan. 06, 2021	Dec. 31, 2020
Subsequent Events (Textual)
Commission fixed rate								3.00%
Subsequent Event [Member]
Subsequent Events (Textual)
Aggregate consideration amount					$ 1,750,000
Issued common shares					436,339		11,000
Investor relations services with fair value							$ 146,300
Sales agent						80,000,000
Average price per share	$ 24.18			$ 0.50
Total gross proceeds	$ 14,070,035			$ 7,500
Sale of stock	581,782
Warrants price per share		$ 3.50
Investor exercised warrants		471,429
Proceeds		$ 1,650,002
Subsequent event, description			54,985 employee options were exercised at prices per share ranging from $1.71 to $4.52. Proceeds to the company were $127,987.
Common stock valueed					$ 15,992,000
Closing price per share					$ 36.65
Warrants excersied				15,000