PowerComm 10-Q 16 Aug 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Aug. 14, 2018
Document And Entity Information
Entity Registrant Name	PowerComm Holdings Inc.
Entity Central Index Key	1,634,424
Document Type	10-Q
Trading Symbol	PCC
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		24,330,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 498,530	$ 714,499
Accounts Receivable, net	949,709	401,919
Prepaid expenses	307,465	126,162
Other current assets	25,000
Total Current Assets	1,780,704	1,243,580
Furniture, fixture, and equipment, net	1,257,471	1,114,425
TOTAL ASSETS	3,038,175	2,358,005
Current Liabilities
Accounts payable	153,207	132,367
Accrued expenses	222,412	270,199
Income taxes payable		240,700
Line of credit	133,565	176,865
Short-term loans	159,577	38,145
Long-term debt, current portion	199,304	219,932
Due to related party	41,018	43,288
Total current Liabilities	909,083	1,121,496
Long-term debt	748,009	641,692
Deferred income taxes	462,212	400,500
Total Liabilities	2,119,304	2,163,688
Commitments and contingencies
Stockholder's Equity
Preferred Stock, $0.0001 par value, 20,000,000 shares authorized; 1,000 shares outstanding as of March 31, 2018 and December 31, 2017, respectively
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 24,330,000 shares issued, issuable and outstanding as of March 31, 2018 and December 31, 2017, respectively	2,433	2,433
Discount on common stock	(50)	(50)
Additional paid-in capital	460,655	460,655
Retained Earnings (Accumulated deficit)	455,833	(268,721)
Total Stockholders' Equity	918,871	194,317
Total Liabilities and Stockholder's Equity	$ 3,038,175	$ 2,358,005

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2018	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	20,000,000	20,000,000
Preferred stock, outstanding	1,000	1,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	24,330,000	24,330,000
Common stock, issuable	24,330,000	24,330,000
Common stock, outstanding	24,330,000	24,330,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Net Revenue	$ 2,921,275	$ 1,008,348
Cost of Revenue	1,824,517	883,030
Gross profit	1,096,758	125,318
Operating expenses
General and administrative	230,797	238,672
Depreciation expense	66,472	50,781
Total Operating Expense	297,269	289,453
Operating Income (loss)	799,489	(164,135)
Other Income (Expense)
Interest Expense	(19,346)	(15,998)
Other Income (Expense), net	1,811
Total Other Income (Expense)	(17,535)	(15,998)
Income (loss) from operations before income tax	781,954	(180,133)
Income tax expense	57,400
Net Income (Loss)	$ 724,554	$ (180,133)
Income (loss) per share - basic and diluted (in dollars per share)	$ 0.03	$ (0.01)
Weighted average common shares outstanding - basic and diluted (in shares)	24,330,000	20,542,761

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Activities
Net Income (loss)	$ 724,554	$ (180,133)
Adjustments to reconcile net income (loss) to net cash provided (used) in operating activities:
Depreciation and amortization	66,472	50,781
Changes in Operating Assets and Liabilities
(Increase) decrease in Accounts receivable	(547,790)	(26,246)
(Increase) decrease in Prepaid expenses and Other current assets	4,094	35,399
Increase (decrease) in Accounts payable	20,844
Increase (decrease) in Accrued expenses	(47,787)	(163,293)
Increase (decrease) in Other current liabilities		247,958
Increase (decrease) in Current income taxes payable	(270,888)
Increase (decrease) in Deferred income taxes payable	91,900
Net cash provided by (used in) operating activities	41,399	(35,534)
Investing Activities
Capital expenditures	(64,025)
BioFuel investment		(1,750)
Net cash used in investing activities	(64,025)	(1,750)
Financing Activities
Repayment of related party advances	(2,270)
Note payable principal payments	(148,773)	(34,676)
Line of credit repayments, net	(43,300)
Proceeds from advances - related party		30,000
Proceeds from subscription received in advance		15,000
Proceeds from capital contributed		21,871
Net cash (used in) provided by financing activities	(194,343)	32,195
Net (decrease) in cash	(216,969)	(5,089)
Cash, beginning of period	715,499	49,744
Cash, end of period	498,530	44,655
Interest	19,346	15,998
Taxes	236,388
Non-cash investing and financing activities:
Equipment purchases financed	145,492	41,285
Financed insurance premiums	$ 210,403

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS ORGANIZATION The Company was incorporated in the State of Delaware on January 12, 2015, and was formerly known as White Grotto Acquisition Corporation (“White Grotto” or “White Grotto Acquisition”). On September 14, 2015, the Company implemented a change of control by issuing shares to new shareholders, redeeming shares of existing shareholders, electing new officers and directors and accepting the resignations of its then existing officers and directors. In connection with the change of control, the shareholders of the Company and its board of directors unanimously approved the change of the Company’s name from White Grotto Acquisition Corporation to PowerComm Holdings, Inc. On November 15, 2016, the Company entered into a merger agreement (the “Acquisition”) with PowerComm Construction, Inc., a Virginia corporation (“PCC”). The current business of PCC is in electric utility, fiber optic, and telecommunications construction and maintenance services. PCC installs, connects and services the energy and communications sectors. Pursuant to the Acquisition, the Company has acquired the business plan, operations and contracts of its now wholly-owned subsidiary, PowerComm Construction, Inc. (“PCC” or “PowerComm Construction”). PRINCIPALS OF CONSOLIDATION The accompanying consolidated financial statements include the accounts of PowerComm Holdings, Inc. and its wholly owned subsidiary, PowerComm Construction, Inc. All material intercompany accounts, transactions and profits have been eliminated in consolidation. BASIS OF PRESENTATION UNAUDITED INTERIM FINANCIAL STATEMENTS The condensed consolidated balance sheet as of March 31, 2018 and the condensed consolidated statements of operations and cash flows for the three-month period ended March 31, 2018 and 2017 have been prepared by the Company without audit. The condensed consolidated balance sheet as of December 31, 2017 has been derived from the audited financial statements as of that date, but does not include all required year-end disclosures. In the opinion of management, such statements include all adjustments considered necessary to present fairly the Company’s financial position as of March 31, 2018 and December 31, 2017, and its results of operations and cash flows for all periods presented. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and the notes thereto for the years ended December 31, 2017 and 2016, included in the Form 10-K filed by the Company on June 6, 2018. The accompanying unaudited condensed consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all information and footnotes required by U.S. GAAP for complete financial statements. The Company believes that the disclosures are adequate to make the interim information presented not misleading. Operating results for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2018.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates include, but are not limited to, assumptions used in our impairment testing of long-lived assets. CASH AND CASH EQUIVALENTS The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with original maturities of three months or less, when purchased, to be cash and cash equivalents. As of March 31, 2018, and December 31, 2017, the Company has unsecured deposits of $381,251 and $480,360, respectively. REVENUE RECOGNITION The Company performs underground and overhead utility services primarily in the eastern and southeastern regions of the United States for utility companies. The Company’s work is performed under cost-plus-fee contracts. The length of the Company’s contracts vary, but are typically two to three years in length. While the contracts that the Company enters into are multi-year in nature, the services performed under those contracts generally occurs under discrete projects that are individually billed and that range from a couple of weeks to as short as a few days in length. In most instances, the Company bills its customer on a near daily basis. Prior to adoption of ASC 606, the Company’s policy was that revenue became fixed and determinable upon signoff of the work performed by the customer. Upon signoff, the customer accepted the work performed and therefore no warranty or defect allowances were able to be presented by the customer. Upon adoption of ASC 606, revenue becomes recognizable by the Company when control of the goods and services performed are transferred to the customer. The Company’s policy is that transfer of control occurs when the customer signs off on the work performed. The result of the adoption of ASC 606, therefore, did not constitute a material change in how the Company recognizes revenue. COST OF REVENUE Costs of revenue include all direct materials, labor costs, equipment and those indirect costs, including depreciation of machinery and equipment, trucks and vehicles, and indirect labor, supplies, tools, repairs and miscellaneous job costs. Changes in job performance, job conditions and estimated profitability, may result in revisions to costs and income and are recognized in the period in which the revisions are determined. RECLASSIFICATIONS Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2018
Revenue
REVENUE	NOTE 3 – REVENUE The Company adopted the provisions of the guidance in the new revenue standard under ASC 606 effective January 1, 2018 applying the modified retrospective method to all contracts. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition guidance, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under previous revenue recognition guidance. The adoption of this guidance did not have any material impact on the Company’s consolidated condensed financial statements. As was discussed in Note 2, there was no material impact to net revenue for the quarter ended March 31, 2018 as a result of applying the new revenue recognition guidance.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property and equipment	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consist of the following: March 31, December 31, Vehicles & trucks $ 2,360,664 $ 2,241,584 Machinery & equipment 651,160 560,723 Office furniture & fixtures 103,686 103,686 Computer & software 25,647 25,647 3,141,157 2,931,640 Less: Accumulated depreciation (1,883,686 ) (1,817,215 ) Net property and equipment $ 1,257,471 $ 1,114,425 Depreciation expense was $66,472 and $50,781 for the three months ended March 31, 2018 and 2017, respectively.

DEBT

DEBT	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt	NOTE 5 - DEBT Lines of Credit Lines of credit consist of the following: March 31, December, 31, $200,000 Line of Credit with SunTrust Bank, variable interest rate equal to the Prime Rate as published in the Wall Street Journal plus 6%, at 10.75% per annum as of March 31, 2018, renewed annually, due on demand, secured by all assets of the Company. $ 133,565 $ 176,865 Total Lines of Credit $ 133,565 $ 176,865 Short Term Debt Short term debt consists of the following: March 31, December 31, Notes payable to an insurance premium finance company, terms ranging from six to nine months, bearing interest at rates ranging from 7.2% to 8.6%, per annum, monthly payments totaling $30,163, secured by various insurance policies and all rights thereto. $ 159,577 $ 38,145 Total Short Term Debt $ 159,577 $ 38,145 Long-term debt Long-term debt consists of the following: March 31, December 31, Multiple notes payable, to various banks and finance organizations, maturing at various dates from February 2019 through March 2023, monthly payments totaling $26,691, secured by vehicles and equipment $ 947,313 $ 861,624 Less: Current Portion (199,304 ) (219,932 ) Total Long Term Debt $ 748,009 $ 641,692

DUE TO RELATED PARTY

DUE TO RELATED PARTY	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Due to related party	NOTE 6 - DUE TO RELATED PARTY As of March 31, 2018 and December 31, 2017, the balances due to a related party amounted to $41,018 and $43,288, respectively, and are unsecured. There is no written agreement and the funds are due on demand with no maturity date, and bearing no interest.

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	3 Months Ended
	Mar. 31, 2018
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE 7 – CUSTOMER CONCENTRATIONS For the three months ended March 31, 2018 and 2017, respectively, service revenue from Potomac Electric Power Co (“PEPCO”), which is now a wholly owned subsidiary of Exelon Corp, accounted for 97% and 97% of the Company’s net revenue, respectively. Accounts receivable due from PEPCO accounted for 93% of the Company accounts receivable balances as of March 31, 2018. The remaining 7% is due from one other customer. For the year ended December 31, 2017, three customers accounted for 100% of the Company’s revenues and two customers accounted for 100% of its accounts receivable balance.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent events	NOTE 8 – SUBSEQUENT EVENTS On July 12, 2018, the Company, jointly with a related entity, closed on the purchase of an industrial property in Upper Marlboro, Prince George’s County, Maryland. The Company paid $1.575 million plus closing costs. The industrial property is approximately 1.77 acres, fenced and paved, which will provide for the ability of the Company to significantly increase its truck fleet and has an office building and drive up warehouse of approximately 12,000 square feet. The facility will house all of the Company’s operations and will function as corporate headquarters. The Company financed 85% of the purchase price, or approximately $1.339 million. The purchase loan bears interest at a rate of 5.24% per annum, payable over 10 years at $8,076 monthly with a payment due on the 120 th On July 12, 2018, the Company’s subsidiary, PowerComm Construction, Inc., entered into a $500,000 line of credit with a lending institution. The line of credit, in the form of a promissory note (the “Note”), matures on July 12, 2020, when all unpaid principal and interest become due and payable. The interest rate on the Note is variable and is based on the Lender’s Prime Rate, currently at 4.75%, and is due monthly.

SUMMARY OF SIGNIFICANT ACCOUN14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
USE OF ESTIMATES	USE OF ESTIMATES The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates include, but are not limited to, assumptions used in our impairment testing of long-lived assets.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with original maturities of three months or less, when purchased, to be cash and cash equivalents. As of March 31, 2018, and December 31, 2017, the Company has unsecured deposits of $381,251 and $480,360, respectively.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company performs underground and overhead utility services primarily in the eastern and southeastern regions of the United States for utility companies. The Company’s work is performed under cost-plus-fee contracts. The length of the Company’s contracts vary, but are typically two to three years in length. While the contracts that the Company enters into are multi-year in nature, the services performed under those contracts generally occurs under discrete projects that are individually billed and that range from a couple of weeks to as short as a few days in length. In most instances, the Company bills its customer on a near daily basis. Prior to adoption of ASC 606, the Company’s policy was that revenue became fixed and determinable upon signoff of the work performed by the customer. Upon signoff, the customer accepted the work performed and therefore no warranty or defect allowances were able to be presented by the customer. Upon adoption of ASC 606, revenue becomes recognizable by the Company when control of the goods and services performed are transferred to the customer. The Company’s policy is that transfer of control occurs when the customer signs off on the work performed. The result of the adoption of ASC 606, therefore, did not constitute a material change in how the Company recognizes revenue.
COST OF REVENUE	COST OF REVENUE Costs of revenue include all direct materials, labor costs, equipment and those indirect costs, including depreciation of machinery and equipment, trucks and vehicles, and indirect labor, supplies, tools, repairs and miscellaneous job costs. Changes in job performance, job conditions and estimated profitability, may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.

PROPERTY AND EQUIPMENT (Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consist of the following: March 31, December 31, Vehicles & trucks $ 2,360,664 $ 2,241,584 Machinery & equipment 651,160 560,723 Office furniture & fixtures 103,686 103,686 Computer & software 25,647 25,647 3,141,157 2,931,640 Less: Accumulated depreciation (1,883,686 ) (1,817,215 ) Net property and equipment $ 1,257,471 $ 1,114,425

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of lines of credit	Lines of credit consist of the following: March 31, December, 31, $200,000 Line of Credit with SunTrust Bank, variable interest rate equal to the Prime Rate as published in the Wall Street Journal plus 6%, at 10.75% per annum as of March 31, 2018, renewed annually, due on demand, secured by all assets of the Company. $ 133,565 $ 176,865 Total Lines of Credit $ 133,565 $ 176,865
Schedule of short term debt	Short term debt consists of the following: March 31, December 31, Notes payable to an insurance premium finance company, terms ranging from six to nine months, bearing interest at rates ranging from 7.2% to 8.6%, per annum, monthly payments totaling $30,163, secured by various insurance policies and all rights thereto. $ 159,577 $ 38,145 Total Short Term Debt $ 159,577 $ 38,145
Schedule of long-term debt	Long-term debt consists of the following: March 31, December 31, Multiple notes payable, to various banks and finance organizations, maturing at various dates from February 2019 through March 2023, monthly payments totaling $26,691, secured by vehicles and equipment $ 947,313 $ 861,624 Less: Current Portion (199,304 ) (219,932 ) Total Long Term Debt $ 748,009 $ 641,692

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unsecured deposits	$ 381,251	$ 480,360

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 3,141,157	$ 2,931,640
Less: accumulated depreciation	(1,883,686)	(1,817,215)
Net property and equipment	1,257,471	1,114,425
Vehicles & Trucks [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	2,360,664	2,241,584
Machinary & Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	651,160	560,723
Office Furniture & Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	103,686	103,686
Computer & software [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 25,647	$ 25,647

PROPERTY AND EQUIPMENT (Detai19

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 66,472	$ 50,781

DEBT (Details)

DEBT (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Total	$ 133,565	$ 176,865
Line of Credit [Member] | Suntrust Bank [Member]
Short-term Debt [Line Items]
Total	$ 133,565	$ 176,865

DEBT (Details 1)

DEBT (Details 1) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Total	$ 159,577	$ 38,145
Notes Payable, Other Payables [Member] | Insurance premium finance company [Member]
Total	$ 159,577	$ 38,145

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Less: Current Portion	$ (199,304)	$ (219,932)
Total Long Term Debt	748,009	641,692
Multiple Notes Payable Due from February 2019 through March 2023 [Member] | Various Banks and Finance Organizations [Member]
Long Term Debt, gross	$ 947,313	$ 861,624

DEBT (Details Narrative)

DEBT (Details Narrative)	3 Months Ended
	Mar. 31, 2018USD ($)
Various Banks and Finance Organizations [Member] | Multiple Notes Payable Due from February 2019 through March 2023 [Member]
Debt Instrument [Line Items]
Method of installment payment	Monthly
Amount of monthly payments	$ 26,691
Debt collateral	Secured by vehicles and equipment
Line of Credit [Member] | Suntrust Bank [Member]
Debt Instrument [Line Items]
Face amount	$ 200,000
Interest rate	10.75%
Description of payment term	Renewed annually, due on demand
Line of credit collateral	Secured by all assets of the Company.
Line of Credit [Member] | Suntrust Bank [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Interest rate	6.00%
Notes Payable, Other Payables [Member] | Insurance premium finance company [Member]
Debt Instrument [Line Items]
Method of installment payment	Monthly
Amount of monthly payments	$ 30,163
Debt collateral	Secured by various insurance policies and all rights thereto.
Notes Payable, Other Payables [Member] | Insurance premium finance company [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt term	6 months
Debt interest rates	7.20%
Notes Payable, Other Payables [Member] | Insurance premium finance company [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt term	9 months
Debt interest rates	8.60%

DUE TO RELATED PARTY (Details N

DUE TO RELATED PARTY (Details Narrative) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Due to related party	$ 41,018	$ 43,288

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative) - Potomac Electric Power Co [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Customer Concentration Risk [Member] | Service Revenue [Member]
Concentration Risk [Line Items]
Concentration risk	97.00%	97.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk	93.00%
One Other Customer Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk	7.00%
Three Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration risk			100.00%
Two Customer Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk			100.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Jul. 12, 2018USD ($)ft²a
Purchase price	$ 1,575,000
Area of Land | a	1.77
Property of warehouse (in square feet) | ft²	12,000
Building purchase price (in percent)	85.00%
Proceeds from divestiture of businesses	$ 1,339,000
Line of Credit [Member] | PowerComm Construction, Inc. [Member] | Promissory Note Due July 12, 2020 [Member]
Face amount	$ 500,000
Line of Credit [Member] | PowerComm Construction, Inc. [Member] | Promissory Note Due July 12, 2020 [Member] | Prime Rate [Member]
Debt interest rates	4.75%
Multiple Notes Payable Due from February 2019 through March 2023 [Member] | Mr. David Kwasnik [Member]
Face amount	$ 8,076
Debt term	10 years
Method of installment payment	Secured by various insurance policies and all rights thereto.
Amount of monthly payments	$ 1,008,000
Debt collateral	Secured with a first mortgage on the real estate and the personal guarantee of David Kwasnik, the Chief Executive Officer and majority shareholder of the Company.