American Virtual Cloud (AVCTQ) 10-K/A 9 Mar 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2020	Jun. 29, 2020	Sep. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	American Virtual Cloud Technologies, Inc.
Entity Central Index Key	0001704760
Amendment Flag	true
Amendment Description	As reported by American Virtual Cloud Technologies, Inc. (the "Company") in its Current Report on Form 8-K filed on February 12, 2021, the Company became aware, through discussions with the Company's prior independent registered public accounting firm, Marcum LLP ("Marcum"), that the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2020, filed with the Securities and Exchange Commission (the "SEC") on June 29, 2020 (the "Form 10-K"), had inadvertently been filed without the consent of Marcum. Marcum had audited the financial statements of the Company for the fiscal year ended March 31, 2019 that were included in the Form 10-K, relating solely to periods during which the Company was a "special purpose acquisition company" (then named Pensare Acquisition Corp.), prior to the completion of the Company's initial business combination in April 2020. The Company's financial statements for the fiscal year ended March 31, 2020 that were included in the Form 10-K were audited by, and included in the Form 10-K with the consent of, UHY LLP, the Company's current independent registered public accounting firm. Since Marcum's consent with respect to the audited financial statements of Pensare Acquisition Corp. for the fiscal year ended March 31, 2019 was not obtained, on February 3, 2021 Marcum advised the Company that disclosure should be made to prevent future reliance on the previously issued financial statements of Pensare Acquisition Corp. for the fiscal year ended March 31, 2019, and on February 8, 2021, after further discussions with Marcum, the Company's management determined that such financial statements should not be relied upon. Marcum has now completed its review of the Form 10-K, and this Amendment No. 1 ("Amendment No. 1") to the Form 10-K is being filed solely to re-file the Form 10-K with the approval of Marcum. As required by Rule 12b-15 under the Exchange Act, new certificates of our chief executive officer and chief financial officer are being filed as exhibits to this Amendment No. 1. This Amendment No. 1 does not amend any information set forth in the Annual Report, and the Company has not updated disclosures contained therein to reflect any events that occurred at a date subsequent to the date of the filing of the Annual Report. Accordingly, this Amendment No. 1 should be read in conjunction with the Company's subsequent filings with the SEC.
Current Fiscal Year End Date	--12-31
Document Type	10-K/A
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Document Fiscal Year Focus	2020
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding		19,635,830
Entity Public Float			$ 2,114,765
Entity File Number	001-38167
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	DE

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Current Assets
Cash	$ 10,239	$ 135,265
Cash held in Trust Escrow	1,868,304
Cash and marketable securities held in Trust Account available to pay taxes		62,725
Prepaid expenses	61,294	10,398
Other current assets	12,502	12,266
Total Current Assets	1,952,339	220,654
Deferred tax asset		216,000
Office furniture and equipment, net of accumulated depreciation	10,074	13,734
Cash and marketable securities held in Trust Account	813	290,392,032
TOTAL ASSETS	1,963,226	290,842,420
Current Liabilities
Accounts payable and accrued expenses	8,085,321	5,214,351
Taxes payable	275	62,725
Promissory notes-related party	7,065,611	1,864,745
Convertible promissory notes-related party	1,500,000	1,357,628
Total Current Liabilities	16,651,207	8,499,449
Common stock subject to possible redemption, 0 and 26,984,101 shares at redemption value as of March 31, 2020 and March 31, 2019, respectively		277,342,970
Stockholders' (Deficit) Equity
Preferred stock, $0.001 par value; 1,000,000 authorized; none issued and outstanding
Common stock, $0.001 par value; 100,000,000 shares authorized; 7,932,977 and 9,032,109 shares issued and outstanding as of March 31, 2020 and March 31, 2019 (excluding 0 and 26,984,101 shares subject to possible redemption, respectively)	7,933	9,033
Additional paid-in capital		6,580,407
Accumulated deficit	(14,695,914)	(1,589,439)
Total Stockholders' (Deficit) Equity	(14,687,981)	5,000,001
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	$ 1,963,226	$ 290,842,420

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Mar. 31, 2019
Statement of Financial Position [Abstract]
Common stock subject to possible redemption	0	26,984,101
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	7,932,977	9,032,109
Common stock, outstanding	7,932,977	9,032,109

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Operating costs	$ 6,173,185	$ 4,507,961
Loss from operations	(6,173,185)	(4,507,961)
Other income:
Interest income	1,365,456	5,281,923
(Loss) income before provision for income taxes	(4,807,729)	773,962
Benefit (Provision) for income taxes	(216,275)	215,837
Net (loss) income	$ (5,024,004)	$ 989,799
Weighted average shares outstanding, basic and diluted	7,932,977	8,563,373
Basic and diluted net loss per common share	$ (0.6)	$ (0.45)

Statements of Changes in Stockh

Statements of Changes in Stockholders' (Deficit) Equity - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)	Total
Balance at Mar. 31, 2018	$ 8,470	$ 7,570,769	$ (2,579,238)	$ 5,000,001
Balance, shares at Mar. 31, 2018	8,469,986
Common stock subject to possible redemption	$ 563	(990,362)		(989,799)
Common stock subject to possible redemption, shares	562,123
Net Income (Loss)			989,799	989,799
Balance at Mar. 31, 2019	$ 9,033	6,580,407	(1,589,439)	5,000,001
Balance, shares at Mar. 31, 2019	9,032,109
Common stock subject to possible redemption	$ (1,100)	(6,580,407)	(8,082,471)	(14,663,978)
Common stock subject to possible redemption, shares	(1,099,132)
Net Income (Loss)			(5,024,004)	(5,024,004)
Balance at Mar. 31, 2020	$ 7,933		$ (14,695,914)	$ (14,687,981)
Balance, shares at Mar. 31, 2020	7,932,977

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows from Operating Activities:
Net (loss) income	$ (5,024,004)	$ 989,799
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(1,365,456)	(5,281,923)
Depreciation	3,660	3,659
Deferred income taxes	216,000	(216,000)
Changes in operating assets and liabilities:
Prepaid expenses	(50,896)	65,962
Other current assets	(236)	20,233
Taxes payable	(62,450)	(18,500)
Accounts payable and accrued expenses	2,870,969	2,395,457
Net cash and cash held in Trust Escrow used in operating activities	(3,412,413)	(2,041,313)
Cash Flows from Investing Activities:
Withdrawal from Trust Account for taxes	82,400	336,274
Withdrawal from Trust Account in anticipation of closing transfers	1,868,304
Investment of cash in Trust Account	(2,138,251)	(1,864,745)
Shareholder redemption paid from Trust Account	292,006,948	28,458,888
Net cash and cash held in Trust Escrow provided by investing activities	291,819,401	26,930,417
Cash Flows from Financing Activities:
Shareholder redemptions	(292,006,948)	(28,458,888)
Proceeds from promissory notes - related parties	5,200,866	3,222,373
Proceeds from convertible promissory notes - related parties	142,372
Net cash and cash held in Trust Escrow used in financing activities	(286,663,710)	(25,236,515)
Net Change in Cash and Cash Held in Trust Escrow	1,743,278	(347,411)
Cash and Cash Held in Trust Escrow - Beginning	135,265	482,676
Cash and Cash Held in Trust Escrow – Ending	1,878,543	135,265
Supplemental Information
Interest paid
Income taxes paid	225	31,163
Non - Cash investing and financing activities:
Change in value of common stock subject to possible redemption	$ (12,525,727)	$ 874,946

Description of Organization and

Description of Organization and Business Operations	12 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS American Virtual Cloud Technologies, Inc. (f/k/a Pensare Acquisition Corp.) (collectively the "Company" or "AVCT"), was a blank check company incorporated in Delaware on April 7, 2016. The Company was formed for the purpose of acquiring, through a merger, capital stock exchange, asset acquisition, stock purchase, reorganization, recapitalization, exchangeable share transaction or other similar business transaction, one or more operating businesses or assets with one or more targets (a "Business Combination"). Although the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company intends to focus on businesses in the wireless telecommunications industry in the United States. All activity through March 31, 2020 relates to the Company's formation, its initial public offering ("Initial Public Offering") as described below, identifying a target company for a Business Combination and activities in connection with the proposed mergers with U.S. TelePacific Holdings Corp. d/b/a TPx Communications ("TPx") and Stratos Management Systems, Inc., a Delaware corporation ("Computex"). On May 20, 2019, the Company mutually agreed with TPx to terminate the Business Combination Agreement (the "TPx Agreement") between the Company, TPx and Tango Merger Sub Corp., a Delaware corporation and a wholly-owned subsidiary of the Company ("Merger Sub"), pursuant to a Termination of Business Combination Agreement dated as of May 20, 2019, effective as of such date. As a result of the termination of the TPx Agreement, effective as of May 20, 2019, the TPx Agreement is of no further force or effect, and no party to the TPx Agreement shall have any liability under the TPx Agreement except as otherwise expressly set forth in the agreement. On July 25, 2019, the Company entered into a Business Combination Agreement (the "Agreement") among the Company, Computex, Merger Sub and Stratos Management Systems Holdings, LLC, a Delaware limited liability company ("Holdings"). On April 7, 2020, the Company consummated the Business Combination pursuant to the Agreement, by and among AVCT, Merger Sub, Holdings, and Computex, pursuant to which Computex merged with and into Merger Sub (the "Merger"), with Merger Sub surviving the Merger as a wholly owned subsidiary of AVCT (the "Surviving Corporation"). Upon consummation of the Merger, the Company issued to Holdings an aggregate of 8,189,490 shares of common stock. The aggregate value of the consideration issued to Holdings in exchange for the equity of Computex was $61,211,000 as follows: $20,000,000 in convertible debt, $16,642,530 in assumed debt and $24,576,659 in equity (8,189,490 shares of AVCT common stock valued at $3.00 per share). As a result of the Merger, Computex received approximately $9,000,000 in cash at closing of which approximately $8,000,000 was received directly by Computex and approximately $1,000,000 was paid directly to Comerica Bank for the prepayment of interest of Computex's Credit Agreement which is described in Note 11. The Company will engage an independent valuation firm to assist with the valuation of intangible assets acquired in connection with the acquisition of Computex; however, that valuation is not yet complete. In future filings, if the allocation of the purchase price of Computex is not yet final AVCT will disclose the item(s) that still remain outstanding in accordance with the requirement contained in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 805, "Business Combinations". Following the completion of the Merger (the "Closing"), substantially all of AVCT's assets and operations are held and conducted by the Surviving Corporation and its subsidiaries, and AVCT's only assets are all of the issued and outstanding equity interests in the Surviving Corporation. Prior to the Closing, but in contemplation thereof, the Company changed its name from "Pensare Acquisition Corp." to "American Virtual Cloud Technologies, Inc." and "Tango Merger Sub Corp." to "Stratos Management Systems, Inc." As of and as a result of the consummation of the Merger, AVCT ceased to be a shell company, as defined in Rule 12b-2 of the Exchange Act. The registration statements for the Company's Initial Public Offering were declared effective on July 27, 2017. On August 1, 2017, the Company consummated the Initial Public Offering of 27,000,000 units ("Units" and with respect to the shares of the Company's common stock, par value $0.001 per share (the "Common Stock"), included in the Units, the "Public Shares") at $10.00 per Unit, generating gross proceeds of $270,000,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 9,500,000 private placement warrants ("Private Placement Warrants") at a price of $1.00 per warrant in a private placement to the Sponsor, MasTec, Inc. ("MasTec") and EarlyBirdCapital, Inc. ("EBC"), generating gross proceeds of $9,500,000, which is described in Note 5. Following the closing of the Initial Public Offering on August 1, 2017, an amount of $270,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement Warrants were placed in a trust account (the "Trust Account") and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the "Investment Company Act"), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of paragraphs (d)(2), (d)(3) and (d)(4) of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account, as described below, except that interest earned on the Trust Account can be released to pay the Company's tax obligations. On August 4, 2017, the underwriters exercised their over-allotment option in full resulting in an additional 4,050,000 Units being issued for $40,500,000, less the underwriters' discount of $1,012,500, netting $39,487,500, which was deposited into the Trust Account. In connection with the underwriters' exercise of their over-allotment option in full, the Company also consummated the sale of an additional 1,012,500 Private Placement Warrants at $1.00 resulting in a total of $310,500,000 held in the Trust Account. On August 7, 2017, the Company announced that the holders of the Company's units may elect to separately trade the Common Stock, warrants and rights underlying the units commencing on August 8, 2017. No fractional warrants will be issued upon separation of the units only whole warrants will trade. continue to trade on the NASDAQ Capital Market under the symbol "WRLSU" and the Common Stock, warrants and rights are expected to trade under the symbols "WRLS," "WRLSW" and "WRLSR", respectively. Transaction costs amounted to $8,646,303, consisting of $7,762,500 of underwriting fees, and $883,803 of other costs. In addition, as of March 31, 2020, $10,239 of cash was held outside of the Trust Account, which is available for working capital purposes. The Company's management had broad discretion with respect to the specific application of the net proceeds of its Initial Public Offering and Private Placement Warrants (subject to terms and conditions set forth in the certain trust agreement), although substantially all of the net proceeds were intended to be applied generally toward consummating a Business Combination. The Company will provide its stockholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then on deposit in the Trust Account, net of taxes payable (initially $10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company's warrants or rights. The Common Stock subject to redemption has been recorded at redemption value and classified as temporary equity upon the completion of the Offering, in accordance with ASC Topic 480 "Distinguishing Liabilities from Equity." The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, in the case of a stockholder vote, a majority of the outstanding shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation, conduct the redemptions pursuant to the tender offer rules of the Securities and Exchange Commission ("SEC"), and file tender offer documents with the SEC prior to completing a Business Combination. If, however, a stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or other legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Initial Stockholders (as defined below) have agreed to vote their Founder Shares (as defined in Note 6), and any Public Shares held by them in favor of approving a Business Combination and not to redeem any shares. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. On July 25, 2019, the Company issued a press release announcing the execution of a Business Combination Agreement (the "Agreement") among the Company, Stratos Management Systems, Inc. a Delaware Corporation ("Computex"), Tango Merger Sub Corp., a Delaware corporation and Stratos Management Systems Holdings, LLC, a Delaware limited liability company, pursuant to which the Company agreed to acquire Computex in a transaction (the "Transaction") that will result in Computex becoming a wholly owned subsidiary of the Company. Computex is an industry-leading IT service provider of choice focused on helping customers transform their businesses through technology. Computex offers a comprehensive portfolio of managed IT services to a wide range of clients including Unified Communications-as-a-Service ("UCaaS"), directory and messaging services, enterprise networking, cybersecurity, collaboration, data center, integration, storage, backup, virtualization, and converged infrastructure. On December 20, 2019, the Company entered into Amendment No. 1 to the Agreement (the "Amendment"). The Amendment amends the Agreement to among other things (i) reduce the aggregate merger consideration payable from $65 million to $60 million, (ii) change the allocation of the merger consideration so that it is payable as follows: (a) an amount in cash equal to two-thirds of the cash raised by the Company in the PIPE transactions less $5 million, subject to a cap of $20 million, (b) $5 million of any securities, other than shares of the Company's common stock, sold in the PIPE transaction (the "PIPE Securities"), and (c) the balance of the merger consideration in shares of the Company's common stock, (iii) provide for the optional redemption of some or all of the PIPE Securities following the closing of the merger, to the extent that the Company raises additional funds in private placements following the merger of , (iv) adjust a condition to the closing of the merger to require that the Company shall have at least an aggregate of $35 million of cash held either in or outside of the Trust Account at the effective time of the merger (reduced from $150 million): and (v) adjust the date by which the closing of the merger must occur from December 31, 2019 to April 1, 2020. Additionally, on July 25, 2019, the Company announced that they entered into a non-binding letter of intent to acquire a second company, a leading developer of UCaaS technology and that they have joined AT&T Partner Exchange®, a platform pursuant to which they will be able to bundle and resell certain AT&T branded products and solutions with their own services following the consummation of the Transaction. On September 11, 2019 and September 23, 2019, the Company received written notices from the Listing Qualifications Department of NASDAQ indicating that the Company was not in compliance with Listing Rule 5550(a)(3), which requires the Company to have at least 300 public holders for continued listing on the NASDAQ Capital Market and Listing Rule 5550(a)(4), due to the Company's failure to meet the minimum 500,000 publicly held shares requirement for continued listing on the NASDAQ Capital Market. The Company submitted a plan to regain compliance with these rules on October 25, 2019 and were subsequently granted an extension to complete a business combination and demonstrate compliance with Nasdaq's initial listing requirements by March 9, 2020. On November 26, 2019, at the Special Meeting of the Company's Stockholders (the "Special Meeting"), the Company's stockholders approved an amendment to the Company's Amended and Restated Certificate of Incorporation (the "Charter Amendment") to extend the date by which the Company has to consummate a business combination (the "Extension") for an additional four months, from December 1, 2019 to April 1, 2020. The affirmative vote of at least a majority of the outstanding shares of Common Stock was required to approve the Charter Amendment. The Charter Amendment was approved with 7,731,372 votes cast in favor of the proposal, one vote cast against the proposal and no abstentions. The purpose of the Extension is to allow the Company more time to complete a Business Combination. In connection with the Special Meeting and the resulting Charter Amendment, 135,288 of the shares of the Company's Common Stock were redeemed from funds available in the Trust Account, for a redemption amount of approximately $10.56 per share. In connection with the proposed Transaction, the Company filed a preliminary proxy statement with the SEC relating to the Transaction on October 8, 2019. Amendment No. 1 to the preliminary proxy statement was filed with the SEC on December 26, 2019. The Company will mail a definitive proxy statement and other relevant documents to its stockholders. The Company's stockholders and other interested persons are advised to read, when available, the preliminary proxy statement, and amendments thereto, and definitive proxy statement in connection with our solicitation of proxies for the special meeting to be held to approve the Transaction because these proxy statements will contain important information about the Company, Computex, and the Transaction. The definitive proxy statement will be mailed to the Company's stockholders as of a record date to be established for voting on the Transaction. Stockholders will also be able to obtain copies of the proxy statement, without charge, once available, at the SEC's Internet site at http://www.sec.gov or by directing a request to: Pensare Acquisition Corp., 1720 Peachtree Street, Suite 629, Atlanta, GA 30309, or by calling (404) 234-3098. The Sponsor and other holders of Founder Shares prior to the Initial Public Offering (the "Initial Stockholders") have agreed to (i) waive their redemption rights with respect to their Founder Shares and Public Shares in connection with the consummation of a Business Combination, (ii) to waive their rights to liquidating distributions from the Trust Account with respect to their Founder Shares if the Company fails to consummate a Business Combination within the Combination Period and (iii) not to propose an amendment to the Company's Amended and Restated Certificate of Incorporation that would affect the substance or timing of the Company's obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination within the Combination Period, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. However, the Initial Stockholders will be entitled to liquidating distributions with respect to any Public Shares acquired if the Company fails to consummate a Business Combination and liquidates within the Combination Period. In the event of such distribution, it is possible that the per share value of all the assets available for distribution (including Trust Account assets) will be less than the $10.00 per Unit in the Offering. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company's indemnity of the underwriters of the Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the "Securities Act"). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (other than the Company's independent auditors), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.

Liquidity

Liquidity	12 Months Ended
	Mar. 31, 2020
Liquidity [Abstract]
LIQUIDITY	2. LIQUIDITY As of March 31, 2020, the Company had $10,239 in its operating bank accounts, $813 in cash and marketable securities held in the Trust Account and $1,868,304 in a Trust Escrow Account to be used for a Business Combination, to repurchase or convert stock, or to pay corporate taxes in connection therewith and a working capital deficit of $14,698,868. To date, the Company has withdrawn $418,674 of interest from the Trust Account in order to pay the Company's tax obligations. On April 7, 2020, in conjunction with the business combination, 91,637 shares of common stock were redeemed at a Trust price of $10.96 for a total redemption payment of $1,004,729. The redemptions were paid from the funds in Trust Escrow to the redeeming shareholders, leaving a net trust balance of $864,419, which became available for working capital. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identification and evaluation of prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting target businesses to acquire, and structuring, negotiating and consummating the Business Combination. The Company may need to raise additional capital through loans or additional investments from our Sponsor, stockholders, officers, directors, or third parties. Our officers, directors and Sponsor may, but are not obligated to, loan us funds, from time to time, in whatever amount they deem reasonable in their sole discretion, to meet our working capital needs ("Working Capital Loans"). For the year ended March 31, 2020, the Sponsor advanced the Company $3,204,986 for working capital purposes. As of March 31, 2020, total Sponsor advances to the Company totaled $4,562,614 for working capital purposes. On August 8, 2019, the Company signed a $700,000 promissory note with an affiliate of the Sponsor. This promissory note is payable without interest and due upon the consummation of a Business Combination. These advances are included on the balance sheet as part of promissory notes-related party in addition to the Trust Loans discussed in note 6. As of March 31, 2020, the Working Capital Loans, evidenced by promissory notes, were payable without interest upon consummation of a Business Combination or, at the holder's discretion, up to $1,500,000 of the note may be converted into warrants ("Warrants") at a conversion price of $1.00 per Warrant. Each Warrant would contain terms identical to those of the warrants issued in the private placement, entitling the holder thereof to purchase one share of Common Stock at an exercise price of $11.50 per share as more fully described in the prospectus for the IPO dated July 27, 2017. The Working Capital Loans would either be paid upon consummation of a Business Combination, without interest, or, at the holders' discretion, up to $1,500,000 of the Working Capital Loans may be converted into Warrants at a price of $1.00 per Warrant. At the Closing, the Company issued approximately $8.6 million in aggregate principal amount issued to the Sponsor as part of the PIPE Units issued in exchange for the cancellation of indebtedness previously incurred by the Company to the Sponsor. The PIPE Debentures bear interest at a rate of 10% per annum, payable quarterly on the last day of each calendar quarter in the form of additional PIPE Debentures, except upon maturity in which case accrued and unpaid interest is payable in cash. The entire principal amount of each PIPE Debenture, together with accrued and unpaid interest thereon, is due and payable on the earlier of (i) such date, commencing on or after October 7, 2022, as the holder thereof, at its sole option, upon not less than 30 days prior written notice to the Company, demands payment thereof and (ii) the occurrence of a Change in Control (as defined in PIPE Debentures).

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America ("GAAP"). Emerging growth company The Company is an "emerging growth company," as defined in Section 2(a) of the Securities Act of 1933, as amended, (the "Securities Act"), as modified by the Jumpstart our Business Startups Act of 2012, (the "JOBS Act"), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b) (1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company's financial statements with another public company, which is neither an emerging growth company nor an emerging growth company, which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used. 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Cash held in Trust Escrow The Escrowed Amount is being held in a non-interest bearing account, is under the Company's full control and is restricted to be used for a Business Combination, to repurchase or convert stock, or to pay corporate taxes. Cash and marketable securities held in Trust Account The assets held in the Trust Account are held in cash and U.S. Treasury Bills and are classified as trading securities. Common stock subject to possible redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC Topic 480 "Distinguishing Liabilities from Equity." Common Stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company's control) is classified as temporary equity. At all other times, common stock is classified as stockholders' equity. The Common Stock features certain redemption rights that are considered to be outside of the Company's control and subject to occurrence of uncertain future events. Accordingly, at March 31, 2020 and March 31, 2019, Common Stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders' equity section of the financial statements. Income taxes The Company complies with the accounting and reporting requirements of ASC Topic 740 "Income Taxes," which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred income tax asset to the amount expected to be realized. At March 31, 2020, management had determined that it is more likely than not, that its deferred income tax asset, will not be realized within this year and accordingly has recorded a valuation allowance reducing the full amount of the deferred income tax asset to zero. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of March 31, 2020 and March 31, 2019, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by federal, state and city taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal, state and city tax laws. The Company has identified its Federal tax return and its State tax returns in Delaware, Georgia, New York and North Carolina as "major" tax jurisdictions. The Company's management does not expect that the total amount of unrecognized tax benefits will materially change over the next year. Net loss per common share The Company complies with accounting and disclosure requirements of ASC Topic 260, "Earnings Per Share." Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. Shares of Common Stock subject to possible redemption at March 31, 2020 and March 31, 2019 have been excluded from the calculation of basic income (loss) per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of (1) warrants sold in the Initial Public Offering and private placement to purchase 15,525,000 and 10,512,500 shares of Common Stock, respectively, (2) rights sold in the Initial Public Offering that convert into 3,105,000 shares of Common Stock, (3) the unit purchase option of up to 1,350,000 Units sold to the underwriters, exercisable at $10.00 per Unit, which consists of 1,350,000 shares of Common Stock, 675,000 warrants (convertible into 675,000 shares of Common Stock), and 1,350,000 rights (convertible into 135,000 shares of Common Stock) and, 4) $1,500,000 of promissory notes, which is payable without interest upon consummation of a Business Combination or, at the holder's discretion, which may be converted, in part, into Warrants at a conversion price of $1.00 per Warrant, in the calculation of diluted loss per share, since the exercise of the warrants, the conversion of the rights into shares of Common Stock and conversion of the working capital loan are contingent upon the occurrence of a future event. As a result, diluted loss per common share is the same as basic loss per common share for the periods. Reconciliation of net loss per common share The Company's net income is adjusted for the portion of income that is attributable to Common Stock subject to redemption, as these shares only participate in the income of the Trust Account and not the income (losses) of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Year Ended March 31, 2020 For the Year Ended March 31, 2019 Net (loss) income $ (5,024,004 ) $ 989,799 Less: Income attributable to ordinary shares subject to redemption (a) - (4,841,402 ) Adjusted loss $ (5,024,004 ) $ (3,851,603 ) Weighted average share outstanding, basic and diluted 8,375,507 8,563,373 Basic and diluted net loss per ordinary share $ (0.60 ) $ (0.45 ) (a) Interest Income $ 1,365,456 $ 5,281,923 Less: Income Taxes 216,275 163 Less: Franchise Taxes 10,980 212,569 1,138,201 5,069,191 Percentage of ordinary shares subject to redemption to total ordinary shares 0.00 % 95.51 % Income attributable to ordinary shares subject to redemption $ 0 $ 4,481,402 Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal depository insurance coverage of $250,000. At March 31, 2020 and March 31, 2019, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair value of financial instruments The fair value of the Company's assets and liabilities, which qualify as financial instruments under ASC Topic 820, "Fair Value Measurements and Disclosures," approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation. Recently issued accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company's financial statements.

Initial Public Offering

Initial Public Offering	12 Months Ended
	Mar. 31, 2020
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 27,000,000 units at a purchase price of $10.00 per Unit. Each Unit consists of one share of Common Stock, par value of $0.001 of the Company ("Common Stock"), one right ("Public Right") and one-half of one redeemable warrant ("Public Warrant"). Each Public Right will convert into one-tenth (1/10) of one share of Common Stock upon consummation of a Business Combination (see Note 8). Each whole Public Warrant entitles the holder to purchase one share of Common Stock at an exercise price of $11.50 (see Note 8). On August 4, 2017, the over-allotment option was exercised in full and the underwriters purchased 4,050,000 additional Units at $10.00 per Unit, generating gross proceeds of $40,500,000. Proceeds of $310,500,000 from the Initial Public Offering and Private Placement Warrants were held in the trust account, along with any additional interest earned thereon not used to pay for taxes.

Private Placement

Private Placement	12 Months Ended
	Mar. 31, 2020
Private Placement [Abstract]
PRIVATE PLACEMENT	5. PRIVATE PLACEMENT Simultaneously with the Initial Public Offering, the Sponsor, MasTec and EBC purchased 9,500,000 Private Placement Warrants at $1.00 per warrant in a private placement generating gross proceeds of $9,500,000. Simultaneously with the sale of the over- allotment Units, the Company consummated the sale of an additional 1,012,500 warrants at $1.00 per warrant, generating gross proceeds of $1,012,500. The proceeds from the sale of the Private Placement Warrants were added to the net proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. The Private Placement Warrants are identical to the Warrants sold in the Offering except that the Private Placement Warrants (i) will not be redeemable by the Company and (ii) may be exercised for cash or on a cashless basis, so long as they are held by the initial purchaser or any of its permitted transferees. In addition, the Private Placement Warrants and their component securities may not be transferable, assignable or salable until 30 days after the consummation of a Business Combination, subject to certain limited exceptions.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	6. RELATED PARTY TRANSACTIONS Founder Shares In May 2016, the Company issued 10,000 shares of Common Stock to the Sponsor for $10. In May 2017, the Company issued an additional 7,177,500 shares of Common Stock to the Sponsor and certain other persons (collectively, the "Founder Shares") for an aggregate purchase price of $24,990, or approximately $0.0035 per share. In June 2017, the Sponsor transferred 1,575,000 of such shares to MasTec for the same purchase price originally paid for such shares. In July 2017, the company effected a stock dividend with respect to the Common Stock of 575,000 shares, resulting in the Initial Stockholders holding an aggregate of 7,762,500 shares. All share and per share, amounts have been retroactively restated to reflect the stock dividend. The Founder Shares included an aggregate of up to 1,012,500 shares that were subject to forfeiture by the Initial Stockholders to the extent that the underwriters' over-allotment was not exercised in full or in part, so that the Initial Stockholders would own, on an as-converted basis, 20% of the Company's issued and outstanding shares after the Offering. As a result of the underwriters' election to exercise their over-allotment option in full on August 4, 2017, 1,012,500 Founder shares are no longer subject to forfeiture. The Initial Stockholders have agreed that, subject to certain limited exceptions, the Founder Shares will not be transferred, assigned or sold until one year after the date of the consummation of a Business Combination or earlier if, subsequent to a Business Combination, the last sales price of the Company's Common Stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period. Related Party Loans For the year ended March 31, 2020, the Sponsor advanced the Company $3,204,986 for working capital purposes. As of March 31, 2020 and March 31, 2019, the Sponsor loaned the Company $4,562,614 and $1,357,628 for working capital purposes, respectively. These advances are included on the balance sheet as part of promissory notes-related party in addition to the Trust Loans discussed below in Note 6. The Working Capital Loans, evidenced by a promissory note, shall be payable without interest upon consummation of a Business Combination or, at the holder's discretion, the note may be converted into Warrants at a conversion price of $1.00 per Warrant. Each Warrant will contain terms identical to those of the warrants issued in the private placement, entitling the holder thereof to purchase one share of Common Stock at an exercise price of $11.50 per share. In order to finance transaction costs in connection with a Business Combination, the Sponsor, the Company's officers and directors may, but are not obligated to, loan the Company funds from time to time or at any time, as may be required. Each Working Capital Loan would be evidenced by a promissory note. The Working Capital Loans would either be paid upon consummation of a Business Combination, without interest, or, at the holder's discretion, up to $1,500,000 of the Working Capital Loans may be converted into Warrants at a price of $1.00 per Warrant. The Warrants would be identical to the Private Placement Warrants. On January 16, 2019, the Company announced that the Sponsor, had agreed to contribute to the Trust Account, as a loan, $0.033 for each public share that was not redeemed in connection with the stockholder vote to approve an amendment to the Company's amended and restated certificate of incorporation to extend the date by which the Company has to consummate a business combination for an additional three months, from February 1, 2019 to May 1, 2019, for each calendar month (commencing on February 2, 2019 and on the second day of each subsequent month), or portion thereof, that is needed by the Company to complete a Business Combination from February 2, 2019 until May 1, 2019. On February 1, 2019, the Company signed a promissory note agreeing to pay up to $2,797,117 of advances to be made by the Sponsor to cover contribution payments due to the Trust Account. On April 29, 2019, the Company held a special meeting of stockholders at which time the stockholders of the Company approved an amendment to the Company's amended and restated certificate of incorporation to extend the date by which the Company has to consummate a business combination for an additional three months, from May 1, 2019 to August 1, 2019 On April 22, 2019, the Company announced that the Sponsor, had agreed to contribute to the Trust Account, as a loan, $0.033 for each share of Common Stock issued in the initial public offering that was not redeemed in connection with the stockholder vote to approve an amendment to the Company's amended and restated certificate of incorporation to extend the date by which they have to consummate a Business Combination for an additional three months, from May 1, 2019 to August 1, 2019. The contribution was deposited in the trust account established in connection with the Company's initial public offering. On May 9, 2019, the Company signed a promissory note agreeing to repay $805,916 for an advance made by the Sponsor as an additional contribution payment to the Trust Account. On May 31, 2019, the Company announced that the Sponsor will reduce its contributions to the Trust Account. The Sponsor will continue to pay to the Trust Account $0.033 per public share that has not been redeemed per month, but the total monthly payment will be no greater than $200,000. If more than 6,060,038 public shares remain outstanding after redemptions in connection with this adjustment, then the amount paid per share will be reduced proportionately. In connection with this announcement, the Company offered the public stockholders the right to redeem their shares of common stock for their pro rata portion of the funds available in the Trust Account. On August 5, 2019, the Company again updated its promissory note to include $399,962 of additional advances made by the Sponsor to cover contribution payments due to the Trust. As of March 31, 2020 and March 31, 2019, $4,002,997 and $1,864,745 in Trust Loans were advanced under that note, respectively. Promissory notes payable - related party loans were $7,065,611 and $1,864,745, at March 31, 2020 and March 31, 2019, respectively. Convertible promissory notes payable - related party loans were $1,500,000 and $1,357,628, at March 31, 2020 and March 31, 2019, respectively. Subsequent to March 31. 2020, at the Closing, the Company issued to the PIPE Investors PIPE Debentures having an aggregate principal amount of approximately $43.2 million (including $3.0 million in aggregate principal amount issued as part of PIPE Units sold to MasTec, $20.0 million in aggregate principal amount issued as part of PIPE Units issued to Holdings pursuant to the terms of the Business Combination Agreement, approximately $8.6 million in aggregate principal amount issued to the Sponsor as part of the PIPE Units issued in exchange for the cancellation of indebtedness previously incurred by the Company to the Sponsor and $11.6 million in aggregate principal amount issued to various vendors in exchange for payment of previously incurred expenses.). The PIPE Debentures bear interest at a rate of 10% per annum, payable quarterly on the last day of each calendar quarter in the form of additional PIPE Debentures, except upon maturity in which case accrued and unpaid interest is payable in cash. The entire principal amount of each PIPE Debenture, together with accrued and unpaid interest thereon, is due and payable on the earlier of (i) such date, commencing on or after October 7, 2022, as the holder thereof, at its sole option, upon not less than 30 days prior written notice to the Company, demands payment thereof and (ii) the occurrence of a Change in Control (as defined in PIPE Debentures). Related Party Fees The Company has incurred related party administrative fees of $20,000 per month from August 2017 through March 31, 2020. These costs have been included in the operating costs in the Company's statements of operations. The administrative fees incurred by the Company were $240,000 for the years ended March 31, 2020 and 2019, respectively. The Company shares office space with an affiliate and participates in a cost sharing arrangement in a month to month leasing arrangement. Expenses incurred under this agreement for the year ended March 31, 2020 were $192,987. These expenses have been incurred but not paid and are reflected in the promissory notes - related party.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	7. COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Warrants (and their underlying securities) and any warrants that may be issued upon conversion of the Working Capital Loans (and their underlying securities) will be entitled to registration rights pursuant to a registration rights agreement signed prior to or on the effective date of the Initial Public Offering. The holders of a majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders will have certain "piggy-back" registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement will provide that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock up period. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Business Combination Marketing Agreement The Company has engaged EBC as an advisor in connection with a Business Combination to assist the Company in holding meetings with its stockholders to discuss a potential Business Combination and the target business' attributes, introduce the Company to potential investors that are interested in purchasing securities, assist the Company in obtaining stockholder approval for the Business Combination and assist the Company with its press releases and public filings in connection with a Business Combination. The Company will pay EBC a cash fee for such services upon the consummation of an initial Business Combination in an amount equal to 3.5% of the gross proceeds of the offering (exclusive of any applicable finders' fees which might become payable); provided that the Company has the right to allocate up to 30% of the fee to any of the underwriters in the offering or other FINRA member firms the Company retains to assist it in connection with its initial Business Combination. Subsequent to March 31, 2020, at the Closing, EBC was issued 2,500,000 PIPE Units consisting of (i) $1,000 in principal amount of the PIPE Debentures and (ii) one PIPE Warrant to purchase 100 shares of common stock at an exercise price of $0.01and a $500,000 promissory note which bears interest at a rate of 12% per annum.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Mar. 31, 2020
Equity [Abstract]
STOCKHOLDERS' EQUITY	8. STOCKHOLDERS' EQUITY Preferred Stock Common Stock Rights If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company's assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Subsequent to March 31, 2020, concurrently with the Closing, AVCT, the Sponsor, the Initial Stockholders, Holdings and the other PIPE Investors entered into the Registration Rights Agreement. The Registration Rights Agreement amended, restated and replaced the registration rights agreement entered into by and among AVCT, the Sponsor and the initial Stockholders on July 27, 2017. Pursuant to the terms of the Registration Rights Agreement, the holders of certain of securities, including Founder Shares, the shares of common stock underlying the Private Placement Warrants, and the shares of common stock underlying the securities issued in the PIPE, are entitled to certain registration rights under the Securities Act and applicable state securities laws with respect to such shares of common stock, including up to eight demand registrations in the aggregate and customary "piggy-back" registration rights. Warrants The Private Placement Warrants are identical to the Public Warrants underlying the Units being sold in the Offering, except that the Private Placement Warrants and the Common Stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. Subsequent to March 31, 2020, at the Closing, the Company issued to PIPE Investors the PIPE Warrants to purchase an aggregate of up to 4,316,936 shares of common stock (including PIPE Warrants to purchase up to 2,000,000 shares, 856,561 shares and 300,000 shares of common stock issued to Holdings, the Sponsor and MasTec, respectively, as part of the PIPE Units issued to them), at an exercise price of $0.01 per share. The PIPE Warrants are exercisable at any time through the fifth anniversary of the date of issuance. The number of shares issuable upon exercise of each PIPE Warrant is subject to customary adjustments for stock dividends, stock splits, reclassifications and the like. The Company may redeem the Public Warrants (except with respect to the Placement Warrants): · in whole and not in part; · at a price of $0.01 per warrant; · at any time during the exercise period; · upon a minimum of 30 days' prior written notice of redemption; · if, and only if, the last sale price of the Company's Common Stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders; and · if, and only if, there is a current registration statement in effect with respect to the shares of Common Stock underlying such warrants. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a "cashless basis," as described in the warrant agreement. The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company's assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. Unit Purchase Options The Company estimated that the fair value of this unit purchase option was $4,547,505 (or $3.37 per Unit) using a Black-Scholes option-pricing model. The fair value of the unit purchase option granted to the underwriters was estimated as of the date of grant using the following assumptions: (1) expected volatility of 35%, (2) risk-free interest rate of 1.80% and (3) expected life of five years. The option and the 1,350,000 Units have been deemed compensation by FINRA and GAAP and are therefore subject to a 180-day lock-up pursuant to Rule 5110(g)(1) of FINRA's NASDAQ Conduct Rules. Additionally, the option may not be sold, transferred, assigned, pledged or hypothecated for a one-year period (including the foregoing 180-day period) following the date of Offering except to any underwriter and selected dealer participating in the Offering and their bona fide officers or partners. The option grants to holders demand and "piggy back" rights for periods of five and seven years, respectively, from the effective date of the registration statement with respect to the registration under the Securities Act of the securities directly and indirectly issuable upon exercise of the option. The Company will bear all fees and expenses attendant to registering the securities, other than underwriting commissions, which will be paid for by the holders themselves. The exercise price and number of units issuable upon exercise of the option may be adjusted in certain circumstances including in the event of a stock dividend, or the Company's recapitalization, reorganization, merger or consolidation. However, the option will not be adjusted for issuances of Common Stock at a price below its exercise price.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	9. FAIR VALUE MEASUREMENTS The Company follows guidance in ASC 820 for its financial assets and liabilities that are re-measured at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company's financial assets and liabilities reflects management's estimate of amounts that the Company would have received in connection with the sale of the assets paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company's assets that are measured at fair value on a recurring basis at March 31, 2020 and March 31, 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level March 31, 2020 March 31, 2019 Assets: Cash and marketable securities held in Trust Account 1 $ 813 $ 290,454,757

Income Tax

Income Tax	12 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAX	10. INCOME TAX On December 31, 2017, the U.S. Tax Cuts and Job Acts of 2017 ("Tax Reform") was signed into law. As a result of Tax Reform, the U.S. statutory tax rate was lowered from 35% to 21% effective January 1, 2018, among other changes. ASC Topic 740 requires companies to recognize the effect of tax law changes in the period of enactment; therefore, the Company would be required to revalue its deferred tax assets and liabilities at December 31, 2017 at the new rate. The SEC issued Staff Accounting Bulletin No. 118 (SAB 118) to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete the accounting for certain tax effects of Tax Reform. The financial statement impact related to the adoption of Tax Act 2017 had no impact on the total provision for income tax (expense) benefit for the years ended March 31, 2020 and 2019. The Company's net deferred tax assets are as follows: Year Ended March 31, 2020 Year Ended March 31, 2019 Deferred tax asset Net operating loss carryforward $ 1,382,083 $ 378,831 Total deferred tax assets 1,382,083 378,831 Valuation allowance (1,382,083 ) (162,831 ) Deferred tax asset, net of allowance $ - $ 216,000 The income tax benefit (provision) consist of the following: Year Ended March 31, 2020 Year Ended March 31, 2019 Federal Current $ - $ - Deferred - (164,627 ) State Current $ (275 ) $ (163 ) Deferred - - Change in valuation allowance (216,000 ) 380,627 Income tax (provision) benefit $ (216,275 ) $ 215,837 A reconciliation of federal income tax rate to the Company's effective tax rate at March 31, 2020 and 2019 is as follows: Year Ended March 31, 2020 Year Ended March 31, 2019 Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit 0.01 % 0.02 % Permanent items 0.00 % 0.27 % Change in valuation allowance (16.50 )% (49.18 )% Income tax provision (benefit) 4.51 % (27.89 )% As of March 31, 2020, the Company has a federal net operating loss carryforward of approximately $6,581,349, which may be carried forward indefinitely. Upon confirmation of an ownership change, the net operating loss would be reduced and any remaining net operating loss utilization would be subject to an annual limitation under Section 382 of the Internal Revenue Code. At the time of the business combination on April 7, 2020, the value of the Company's stock prior to the ownership change was negative, which would therefore limit the NOL to zero. A valuation allowance has been established to offset the net deferred tax asset to the extent the Company has determined that it is more likely than not that the future tax benefits will not be realized. The Company files a federal income tax return and separate income tax returns in various states. For federal and certain states, the 2016 through 2019 tax years remain open for examination by the tax authorities under the normal three-year statute of limitations. The Company plans to change to a calendar year end and file a short year return for the period ending December 31, 2019.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the financial statements were issued. Except as described in these financial statements and below, the Company did not identify subsequent events that would have required adjustment or disclosure in the financial statements other than the following. In December 2019, a novel strain of coronavirus was reported in Wuhan, China. The World Health Organization has declared the outbreak to constitute a "Public Health Emergency of International Concern." The COVID-19 outbreak is disrupting supply chains and affecting production and sales across a range of industries. The extent of the impact of COVID-19 on the Company's operational and financial performance will depend on certain developments, including the duration and spread of the outbreak, impact on the Company's customers, employees and vendors all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company's financial condition or results of operations is uncertain. On April 3, 2020, AVCT and the PIPE Investors entered into the Securities Purchase Agreement, pursuant to which the PIPE Investors agreed to purchase, and the Company agreed to sell the PIPE Units, each PIPE Unit consisting of (i) $1,000 in principal amount of the PIPE Debentures and (ii) one PIPE Warrant to purchase 100 shares of common stock at an exercise price of $0.01 per whole share. Pursuant to the terms of the Securities Purchase Agreement, the Company issued to PIPE Investors approximately 43,169 PIPE Units at the Closing. The Company received approximately $9,500,000 in new funding as a result of the issuance. The Company may issue up to approximately 56,861 additional PIPE Units in the aggregate in one or more subsequent dates through August 5, 2020. At the time of the business combination on April 7, 2020, Computex merged with and into Merger Sub, with Merger Sub surviving the Merger as a wholly-owned subsidiary of AVCT, on the terms and subject to the conditions set forth in the Business Combination Agreement. As a result, all shares of Computex common stock issued and outstanding immediately prior to the Closing were cancelled and all shares of Computex common stock held in the treasury of Computex were cancelled without any conversion thereof. Each share of common stock of Merger Sub issued and outstanding immediately prior to the Closing was converted into and exchanged for one validly issued, fully paid and nonassessable share of Common Stock, par value $0.01 per share, of the Surviving Corporation; and AVCT delivered to Holdings (i) the Stock Consideration, consisting of 8,189,490 shares of Common Stock of AVCT and (ii) the PIPE Consideration, consisting of 20,000 Units. The Company will need to engage an independent valuation firm to assist in the valuation of intangible assets acquired in conjunction with the acquisition of Computex; however, that valuation has not yet been completed. Upon consummation of the Merger, the Company issued to Holdings an aggregate of 8,189,490 shares of common stock. The aggregate value of the consideration issued to Holdings in exchange for the equity of Computex was $61,211,000 as follows: $20,000,000 in convertible debt, $16,642,530 in assumed debt and $24,576,659 in equity (8,189,490 shares of AVCT common stock valued at $3.00 per share). Concurrently with the Closing, the Company, the Surviving Corporation, the subsidiaries of the Surviving Corporation and Comerica Bank ("Comerica") entered into a Third Amendment to Loan Documents (the "Third Amendment"). The Third Amendment added the Company and the Surviving Corporation as borrowers under the existing Credit Agreement, dated December 18, 2017 (as amended, the "Credit Agreement"), to which Computex and Comerica are parties, and amended certain provisions of the Credit Agreement, including changing the maturity date of the loans under the Credit Agreement to December 31, 2020, and removing certain financial covenants under the Credit Agreement. To finance its growth strategy, the Surviving Corporation continues to pursue strategic acquisitions and related growth opportunities and is seeking additional funding through equity financing, including the sale of additional shares of common and preferred stock and conversion of PIPE debentures, and debt financing. In addition, on April 7, 2020, AVCT issued to the PIPE Investors the Guaranty, pursuant to which such entities jointly and severally guaranteed the obligations of the Company under the PIPE Debentures. Concurrently with the Closing, the Company issued approximately $8.6 million in aggregate principal to the Sponsor as part of the PIPE Units issued in exchange for the cancellation of related party indebtedness previously incurred by the Company and recorded as liabilities as of March 31, 2020. On May 4, 2020, the Company and Comerica entered into a Fourth Amendment to the Credit Agreement (the "Fourth Amendment"). The Fourth Amendment amended certain provisions of the existing Credit Agreement, dated December 18, 2017, as amended, including a modification to the covenant in the Credit Agreement that prohibits the incurrence by the borrowers of additional indebtedness to exclude (i) indebtedness incurred by the borrowers under the U.S. Small Business Association's Paycheck Protection Program ("PPP") established under the Coronavirus Aid, Relief and Economic Security Act and the related rules and regulations and (ii) up to $1.5 million in indebtedness incurred for the sole purpose of financing insurance premiums. The Company obtained a PPP loan in the amount of $4.1 million in April 2020 and presently anticipates meeting the PPP requirements for the loan to be forgiven in total. Additionally, the Company obtained $1.2 million of insurance premium financing in May 2020, payable in nine equal monthly instalments through February 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America ("GAAP").
Emerging growth company	Emerging growth company The Company is an "emerging growth company," as defined in Section 2(a) of the Securities Act of 1933, as amended, (the "Securities Act"), as modified by the Jumpstart our Business Startups Act of 2012, (the "JOBS Act"), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b) (1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company's financial statements with another public company, which is neither an emerging growth company nor an emerging growth company, which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.
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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and cash equivalents	Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
Cash held in Trust Escrow	Cash held in Trust Escrow The Escrowed Amount is being held in a non-interest bearing account, is under the Company's full control and is restricted to be used for a Business Combination, to repurchase or convert stock, or to pay corporate taxes.
Cash and marketable securities held in Trust Account	Cash and marketable securities held in Trust Account The assets held in the Trust Account are held in cash and U.S. Treasury Bills and are classified as trading securities.
Common stock subject to possible redemption	Common stock subject to possible redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in ASC Topic 480 "Distinguishing Liabilities from Equity." Common Stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company's control) is classified as temporary equity. At all other times, common stock is classified as stockholders' equity. The Common Stock features certain redemption rights that are considered to be outside of the Company's control and subject to occurrence of uncertain future events. Accordingly, at March 31, 2020 and March 31, 2019, Common Stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders' equity section of the financial statements.
Income taxes	Income taxes The Company complies with the accounting and reporting requirements of ASC Topic 740 "Income Taxes," which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred income tax asset to the amount expected to be realized. At March 31, 2020, management had determined that it is more likely than not, that its deferred income tax asset, will not be realized within this year and accordingly has recorded a valuation allowance reducing the full amount of the deferred income tax asset to zero. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of March 31, 2020 and March 31, 2019, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by federal, state and city taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal, state and city tax laws. The Company has identified its Federal tax return and its State tax returns in Delaware, Georgia, New York and North Carolina as "major" tax jurisdictions. The Company's management does not expect that the total amount of unrecognized tax benefits will materially change over the next year.
Net loss per common share	Net loss per common share The Company complies with accounting and disclosure requirements of ASC Topic 260, "Earnings Per Share." Net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding for the period. Shares of Common Stock subject to possible redemption at March 31, 2020 and March 31, 2019 have been excluded from the calculation of basic income (loss) per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of (1) warrants sold in the Initial Public Offering and private placement to purchase 15,525,000 and 10,512,500 shares of Common Stock, respectively, (2) rights sold in the Initial Public Offering that convert into 3,105,000 shares of Common Stock, (3) the unit purchase option of up to 1,350,000 Units sold to the underwriters, exercisable at $10.00 per Unit, which consists of 1,350,000 shares of Common Stock, 675,000 warrants (convertible into 675,000 shares of Common Stock), and 1,350,000 rights (convertible into 135,000 shares of Common Stock) and, 4) $1,500,000 of promissory notes, which is payable without interest upon consummation of a Business Combination or, at the holder's discretion, which may be converted, in part, into Warrants at a conversion price of $1.00 per Warrant, in the calculation of diluted loss per share, since the exercise of the warrants, the conversion of the rights into shares of Common Stock and conversion of the working capital loan are contingent upon the occurrence of a future event. As a result, diluted loss per common share is the same as basic loss per common share for the periods.
Reconciliation of net loss per common share	Reconciliation of net loss per common share The Company's net income is adjusted for the portion of income that is attributable to Common Stock subject to redemption, as these shares only participate in the income of the Trust Account and not the income (losses) of the Company. Accordingly, basic and diluted loss per common share is calculated as follows: For the Year Ended March 31, 2020 For the Year Ended March 31, 2019 Net (loss) income $ (5,024,004 ) $ 989,799 Less: Income attributable to ordinary shares subject to redemption (a) - (4,841,402 ) Adjusted loss $ (5,024,004 ) $ (3,851,603 ) Weighted average share outstanding, basic and diluted 8,375,507 8,563,373 Basic and diluted net loss per ordinary share $ (0.60 ) $ (0.45 ) (a) Interest Income $ 1,365,456 $ 5,281,923 Less: Income Taxes 216,275 163 Less: Franchise Taxes 10,980 212,569 1,138,201 5,069,191 Percentage of ordinary shares subject to redemption to total ordinary shares 0.00 % 95.51 % Income attributable to ordinary shares subject to redemption $ 0 $ 4,481,402
Concentration of credit risk	Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal depository insurance coverage of $250,000. At March 31, 2020 and March 31, 2019, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Fair value of financial instruments	Fair value of financial instruments The fair value of the Company's assets and liabilities, which qualify as financial instruments under ASC Topic 820, "Fair Value Measurements and Disclosures," approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.
Recently issued accounting pronouncements	Recently issued accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company's financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule for reconciliation of net loss per common share	For the Year Ended March 31, 2020 For the Year Ended March 31, 2019 Net (loss) income $ (5,024,004 ) $ 989,799 Less: Income attributable to ordinary shares subject to redemption (a) - (4,841,402 ) Adjusted loss $ (5,024,004 ) $ (3,851,603 ) Weighted average share outstanding, basic and diluted 8,375,507 8,563,373 Basic and diluted net loss per ordinary share $ (0.60 ) $ (0.45 ) (a) Interest Income $ 1,365,456 $ 5,281,923 Less: Income Taxes 216,275 163 Less: Franchise Taxes 10,980 212,569 1,138,201 5,069,191 Percentage of ordinary shares subject to redemption to total ordinary shares 0.00 % 95.51 % Income attributable to ordinary shares subject to redemption $ 0 $ 4,481,402

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of fair value hierarchy of valuation inputs	Description Level March 31, 2020 March 31, 2019 Assets: Cash and marketable securities held in Trust Account 1 $ 813 $ 290,454,757

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Year Ended March 31, 2020 Year Ended March 31, 2019 Deferred tax asset Net operating loss carryforward $ 1,382,083 $ 378,831 Total deferred tax assets 1,382,083 378,831 Valuation allowance (1,382,083 ) (162,831 ) Deferred tax asset, net of allowance $ - $ 216,000
Schedule of income tax benefit (provision)	Year Ended March 31, 2020 Year Ended March 31, 2019 Federal Current $ - $ - Deferred - (164,627 ) State Current $ (275 ) $ (163 ) Deferred - - Change in valuation allowance (216,000 ) 380,627 Income tax (provision) benefit $ (216,275 ) $ 215,837
Schedule of reconciliation of effective tax rate	Year Ended March 31, 2020 Year Ended March 31, 2019 Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit 0.01 % 0.02 % Permanent items 0.00 % 0.27 % Change in valuation allowance (16.50 )% (49.18 )% Income tax provision (benefit) 4.51 % (27.89 )%

Description of Organization a_2

Description of Organization and Business Operations (Details)

Sep. 11, 2019shares

Dec. 20, 2019USD ($)

Dec. 20, 2019USD ($)

Nov. 26, 2019Vote$ / shares

Aug. 04, 2017USD ($)$ / shares

Aug. 02, 2017USD ($)$ / shares

Aug. 07, 2017USD ($)

Mar. 31, 2020USD ($)$ / sharesshares

Mar. 31, 2019USD ($)$ / sharesshares

May 31, 2019shares

Mar. 31, 2018shares

Aug. 01, 2017$ / shares

Jul. 31, 2017$ / shares

Description of Organization and Business Operations (Textual)

Common stock, par value | $ / shares

$ 0.001

$ 0.001

Advance amount

$ 4,002,997

$ 1,864,745

Votes cast in favor of the proposed charter amendment | Vote

7,731,372

Price per share | $ / shares

$ 10.56

Cash held outside of trust account

$ 62,725

Limit of net tangible assets

$ 5,000,001

Percentage of public shares to redeem for failure to consummate a business combination

100.00%

Maximum redemption price per unit in case of business combination failure and stoppage of operations (in dollars per share) | $ / shares

$ 10

Minimum public shares | shares

500,000

Computex [Member]

Description of Organization and Business Operations (Textual)

Merger consideration

$ 65,000,000

Amendment [Member] | Computex [Member]

Description of Organization and Business Operations (Textual)

Merger consideration

$ 60,000,000

Consideration payment in cash

20,000,000

Merger Consideration issued as securities

5,000,000

Trust Account [Member] | Computex [Member]

Description of Organization and Business Operations (Textual)

Cash held outside of trust account

150,000,000

150,000,000

Trust Account [Member] | Minimum [Member] | Amendment [Member] | Computex [Member]

Description of Organization and Business Operations (Textual)

Cash held outside of trust account

$ 35,000,000

$ 35,000,000

I P O [Member]

Description of Organization and Business Operations (Textual)

Number of shares issued | shares

27,000,000

Warrant price per share | $ / shares

$ 11.50

I P O [Member] | Trust Account [Member]

Description of Organization and Business Operations (Textual)

Price per share | $ / shares

$ 10

Cash held outside of trust account

$ 270,000,000

$ 10,239

Private Placement [Member]

Description of Organization and Business Operations (Textual)

Number of shares issued | shares

1,012,500

Price per share | $ / shares

$ 1

$ 1

Gross proceeds

$ 1,012,500

Transaction costs

$ 8,646,303

Underwriting fees

7,762,500

Other costs

$ 883,803

Private Placement [Member] | Pensare Sponsor Group L L C [Member] | Early Bird Capital Inc [Member] | Mas Tec Inc [Member]

Description of Organization and Business Operations (Textual)

Gross proceeds

$ 9,500,000

Warrant price per share | $ / shares

$ 1

$ 1

$ 1

Private Placement [Member] | Trust Account [Member]

Description of Organization and Business Operations (Textual)

Held in trust account

$ 310,500,000

Over Allotment Option [Member] | Underwriter [Member]

Description of Organization and Business Operations (Textual)

Price per share | $ / shares

$ 10

Gross proceeds

$ 40,500,000

Net proceeds from units issued

$ 39,487,500

Purchase Option [Member]

Description of Organization and Business Operations (Textual)

Price per share | $ / shares

$ 10

Common Stock [Member]

Description of Organization and Business Operations (Textual)

Number of shares of the Common Stock redeemed | shares

(1,099,132)

562,123

Number of shares outstanding | shares

7,932,977

9,032,109

8,469,986

Number of shares common stock aggregate | shares

8,189,490

Common stock aggregate, description

The aggregate value of the consideration issued to Holdings in exchange for the equity of Computex was $61,211,000 as follows: $20,000,000 in convertible debt, $16,642,530 in assumed debt and $24,576,659 in equity (8,189,490 shares of AVCT common stock valued at $3.00 per share). As a result of the Merger, Computex received approximately $9,000,000 in cash at closing of which approximately $8,000,000 was received directly by Computex and approximately $1,000,000 was paid directly to Comerica Bank for the prepayment of interest of Computex's Credit Agreement which is described in Note 11.

Common Stock [Member] | I P O [Member]

Description of Organization and Business Operations (Textual)

Common stock, par value | $ / shares

$ 0.001

Price per share | $ / shares

$ 10

Number of shares outstanding | shares

6,060,038

Gross proceeds

$ 270,000,000

Liquidity (Details)

Liquidity (Details) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 07, 2020	Aug. 08, 2019	Mar. 31, 2020	Mar. 31, 2019
Operating bank accounts			$ 10,239	$ 135,265
Working capital deficit			$ 14,698,868
Percentage of Redemption of Shares			100.00%
Maximum Working Capital Loans That May be Converted into Warrants			1,500,000
Working capital purposes			$ 4,562,614
Withdrawal from Trust Account for taxes			418,674
Promissory note with an affiliate		$ 700,000
Aggregate principal amount issued			$ 8,600,000
Interest at rate			10.00%
Sponsor [Member]
Warrant price per share			$ 11.50
Promissory Note [Member] | Sponsor [Member]
Maximum Working Capital Loans That May be Converted into Warrants			1,500,000
Working capital purposes			$ 3,204,986	1,357,628
Promissory Note [Member] | Sponsor [Member]
Working capital purposes			4,562,614
Subsequent Event [Member]
Number of shares common stock	91,637
Trust price	$ 10.96
Redemption payment paid	$ 1,004,729
Fair Value Inputs Level1 [Member] | Fair Value Measurements Recurring [Member]
Cash and marketable securities held in Trust Account			$ 813	$ 290,454,757

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounting Policies [Abstract]
Net (loss) income	$ (5,024,004)	$ 989,799
Less: Income attributable to ordinary shares subject to redemption (a)		(4,841,402)
Adjusted loss	$ (5,024,004)	$ (3,851,603)
Weighted average share outstanding, basic and diluted	7,932,977	8,563,373
Basic and diluted net loss per ordinary share	$ (0.6)	$ (0.45)
(a) Interest Income	$ 1,365,456	$ 5,281,923
Less: Income Taxes	216,275	163
Less: Franchise Taxes	10,980	212,569
Interest income net of tax	$ 1,138,201	$ 5,069,191
Percentage of ordinary shares subject to redemption to total ordinary shares	0.00%	95.51%
Income attributable to ordinary shares subject to redemption	$ 0	$ 4,481,402

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Summary of Significant Accounting Policies (Textual)
Federal corporate tax rate	21.00%	21.00%
Description of share conversion	(1) warrants sold in the Initial Public Offering and private placement to purchase 15,525,000 and 10,512,500 shares of Common Stock, respectively, (2) rights sold in the Initial Public Offering that convert into 3,105,000 shares of Common Stock, (3) the unit purchase option of up to 1,350,000 Units sold to the underwriters, exercisable at $10.00 per Unit, which consists of 1,350,000 shares of Common Stock, 675,000 warrants (convertible into 675,000 shares of Common Stock), and 1,350,000 rights (convertible into 135,000 shares of Common Stock) and, 4) $1,500,000 of promissory notes, which is payable without interest upon consummation of a Business Combination or, at the holder's discretion, which may be converted, in part, into Warrants at a conversion price of $1.00 per Warrant, in the calculation of diluted loss per share, since the exercise of the warrants, the conversion of the rights into shares of Common Stock and conversion of the working capital loan are contingent upon the occurrence of a future event.
Deferred income tax asset		$ 216,000

Initial Public Offering (Detail

Initial Public Offering (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 04, 2017	Mar. 31, 2020	Nov. 26, 2019	Mar. 31, 2019	Aug. 02, 2017
Initial Public Offering (Textual)
Units (in dollars per share)			$ 10.56
Common stock, par value		$ 0.001		$ 0.001
I P O [Member]
Initial Public Offering (Textual)
Number of unit issued		27,000,000
Warrant exercise price (in dollars per share)		$ 11.50
I P O [Member] | Trust Account [Member]
Initial Public Offering (Textual)
Units (in dollars per share)					$ 10
Purchase Option [Member]
Initial Public Offering (Textual)
Units (in dollars per share)		$ 10
Over Allotment Option [Member] | Underwriter [Member]
Initial Public Offering (Textual)
Units (in dollars per share)	$ 10
Gross proceeds from units issued	$ 40,500,000
Private Placement [Member]
Initial Public Offering (Textual)
Number of unit issued		1,012,500
Units (in dollars per share)	$ 1	$ 1
Gross proceeds from units issued		$ 1,012,500
Private Placement [Member] | Trust Account [Member]
Initial Public Offering (Textual)
Trust account balance	$ 310,500,000

Private Placement (Details)

Private Placement (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Nov. 26, 2019	Aug. 04, 2017	Aug. 02, 2017	Jul. 31, 2017
Private Placement (Textual)
Units (in dollars per share)		$ 10.56
Private Placement [Member]
Private Placement (Textual)
Number of unit issued	1,012,500
Units (in dollars per share)	$ 1		$ 1
Gross proceeds from units issued	$ 1,012,500
Holding period of private placement warrant after consummation of a business combination	30 days
Pensare Sponsor Group L L C [Member] | Early Bird Capital Inc [Member] | Mas Tec Inc [Member] | Private Placement [Member]
Private Placement (Textual)
Warrant exercise price (in dollars per share)	$ 1			$ 1	$ 1
Gross proceeds from units issued	$ 9,500,000

Related Party Transactions (Det

Related Party Transactions (Details)	Aug. 05, 2019USD ($)	May 09, 2019USD ($)	Feb. 01, 2019USD ($)	Aug. 04, 2017shares	Jul. 31, 2017$ / sharesshares	Jun. 30, 2017shares	May 31, 2017USD ($)$ / sharesshares	May 31, 2016USD ($)shares	Mar. 31, 2020USD ($)d$ / sharesshares	Mar. 31, 2019USD ($)shares	Mar. 31, 2020USD ($)d$ / sharesshares	Jul. 31, 2019USD ($)	May 31, 2019$ / sharesshares	Apr. 22, 2019$ / shares	Jan. 16, 2019$ / shares	Mar. 31, 2018shares	Aug. 02, 2017$ / shares
Related Party Transactions (Textual)
Share price (in dollars per share) | $ / shares														$ 0.033	$ 0.033
Number of shares subject to forfeiture | shares									1,012,500		1,012,500
Bear interest rate									10.00%		10.00%
Administrative fees									$ 240,000	$ 240,000	$ 20,000
Working capital purposes									4,562,614
Promissory notes-related party									7,065,611	1,864,745	7,065,611
Convertible promissory notes-related party									1,500,000	1,357,628	1,500,000
Advance amount									$ 4,002,997	$ 1,864,745	$ 4,002,997
Percentage of converted issued outstanding									20.00%
Common stock equals | $ / shares									$ 12.50
Common Stock [Member]
Related Party Transactions (Textual)
Number of shares outstanding | shares									7,932,977	9,032,109	7,932,977					8,469,986
Maximum number of shares redeemed | shares									(1,099,132)	562,123
Warrant [Member]
Related Party Transactions (Textual)
Debt conversion price (in dollars per share) | $ / shares									$ 1		$ 1
Convertible promissory notes-related party									$ 1,500,000		$ 1,500,000
Pensare Sponsor Group L L C [Member] | Common Stock [Member]
Related Party Transactions (Textual)
Number of shares issued | shares								10,000
Value of shares issued								$ 10
Private Placement [Member]
Related Party Transactions (Textual)
Shares elected for redeem under trust account | shares									1,012,500
I P O [Member]
Related Party Transactions (Textual)
Warrant exercise price (in dollars per share) | $ / shares									$ 11.50		$ 11.50
Shares elected for redeem under trust account | shares									27,000,000
I P O [Member] | Common Stock [Member]
Related Party Transactions (Textual)
Share price (in dollars per share) | $ / shares													$ 0.033
Number of shares outstanding | shares													6,060,038
Founder Shares [Member]
Related Party Transactions (Textual)
Holding period of founder shares after consummation of a business combination									1 year
Number of days of common stock sales price to founders share to become transferrable after a business combination | d									20		20
Period over which number days of commons stock sales price to founders share to become transferrable after a business combination									30 days
Maximum number of shares redeemed | shares				1,012,500
Founder Shares [Member] | Pensare Sponsor Group L L C [Member] | Common Stock [Member]
Related Party Transactions (Textual)
Number of additional shares issued | shares							7,177,500
Purchase price							$ 24,990
Share price (in dollars per share) | $ / shares							$ 0.0035
PIPE [Member]
Related Party Transactions (Textual)
Principal amount									$ 1,000		$ 1,000
PIPE [Member] | Private Placement [Member]
Related Party Transactions (Textual)
Principal amount									43,200,000		43,200,000
PIPE [Member] | Private Placement [Member] | Pensare Sponsor Group L L C [Member]
Related Party Transactions (Textual)
Principal amount									$ 30,000,000		$ 30,000,000
Sponsor [Member]
Related Party Transactions (Textual)
Warrant exercise price (in dollars per share) | $ / shares									$ 11.50		$ 11.50
Advance amount												$ 200,000
Sponsor [Member] | PIPE [Member] | Private Placement [Member]
Related Party Transactions (Textual)
Principal amount									$ 11,600,000		$ 11,600,000
Sponsor [Member] | PIPE [Member] | Private Placement [Member] | Pensare Sponsor Group L L C [Member]
Related Party Transactions (Textual)
Principal amount									8,600,000		8,600,000
Mas Tec Inc [Member] | Pensare Sponsor Group L L C [Member]
Related Party Transactions (Textual)
Number of shares transferred | shares						1,575,000
Mas Tec Inc [Member] | Private Placement [Member]
Related Party Transactions (Textual)
Principal amount									$ 20,000,000		$ 20,000,000
Mas Tec Inc [Member] | Early Bird Capital Inc [Member] | Private Placement [Member] | Pensare Sponsor Group L L C [Member]
Related Party Transactions (Textual)
Warrant exercise price (in dollars per share) | $ / shares					$ 1				$ 1		$ 1						$ 1
Initial Shareholder [Member]
Related Party Transactions (Textual)
Number of shares for dividend | shares					575,000
Number of shares outstanding | shares					7,762,500
Promissory Note [Member]
Related Party Transactions (Textual)
Administrative fees									$ 192,987
Promissory Note [Member] | Sponsor [Member]
Related Party Transactions (Textual)
Working capital purposes									$ 3,204,986	$ 1,357,628
Repayment of promissory amount			$ 2,797,117
Additional advances	$ 399,962	$ 805,916

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Commitments and Contingencies (Textual)
Common stock exercise price	$ 0.001	$ 0.001
Early Bird Capital Inc [Member]
Commitments and Contingencies (Textual)
Description of cash fees	The consummation of an initial Business Combination in an amount equal to 3.5% of the gross proceeds of the offering (exclusive of any applicable finders' fees which might become payable); provided that the Company has the right to allocate up to 30% of the fee to any of the underwriters in the offering or other FINRA member firms the Company retains to assist it in connection with its initial Business Combination.
Units consisting issue	$ 2,500,000
PIPE [Member]
Commitments and Contingencies (Textual)
Principal amount	$ 1,000
Common stock exercise price	$ 0.01
Promissory note	$ 500,000
Interest rate	12.00%
Warrant to purchase shares	100

Stockholders' Equity (Details)

Stockholders' Equity (Details)	12 Months Ended
	Mar. 31, 2020USD ($)Vote$ / sharesshares	Nov. 26, 2019$ / shares	Mar. 31, 2019Vote$ / sharesshares
Stockholders' Equity (Textual)
Preferred stock, authorized	1,000,000		1,000,000
Preferred stock, par value | $ / shares	$ 0.001		$ 0.001
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, authorized	100,000,000		100,000,000
Common stock, par value | $ / shares	$ 0.001		$ 0.001
Number of vote for each common stock | Vote	1		1
Common stock, shares issued	7,932,977		9,032,109
Common stock, shares outstanding	7,932,977		9,032,109
Common stock subject to possible redemption	0		26,984,101
Stock options exercise price | $ / shares		$ 10.56
Expected volatility	35.00%
Risk-free interest rate	1.80%
Expected life (in years)	5 years
Cash payment | $	$ 100
Warrants description	The Closing, the Company issued to PIPE Investors the PIPE Warrants to purchase an aggregate of up to 4,316,936 shares of common stock (including PIPE Warrants to purchase up to 2,000,000 shares, 856,561 shares and 300,000 shares of common stock issued to Holdings, the Sponsor and MasTec, respectively, as part of the PIPE Units issued to them), at an exercise price of $0.01 per share. The PIPE Warrants are exercisable at any time through the fifth anniversary of the date of issuance.
Purchase Option [Member]
Stockholders' Equity (Textual)
Stock options exercise price | $ / shares	$ 10
Fair value of purchase unit options | $	$ 4,547,505
Fair value of purchase unit options | $ / shares	$ 3.37
Warrant [Member]
Stockholders' Equity (Textual)
Option grants to piggy back period	7 years
E B C and Co Underwriters [Member]
Stockholders' Equity (Textual)
Stock options exercisable	1,350,000
Options exercise price | $	$ 13,500,000
Proceeds from units issued | $	$ 100
Expire date	Jul. 27, 2022

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Fair Value Inputs Level1 [Member] | Fair Value Measurements Recurring [Member]
Assets:
Cash and marketable securities held in Trust Account	$ 813	$ 290,454,757

Income Tax (Details)

Income Tax (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Deferred tax asset
Net operating loss carryforward	$ 1,382,083	$ 378,831
Total deferred tax assets	1,382,083	378,831
Valuation allowance	(1,382,083)	(162,831)
Deferred tax asset, net of allowance		$ 216,000

Income Tax (Details 1)

Income Tax (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Federal
Current
Deferred		(164,627)
State
Current	(275)	(163)
Deferred
Change in valuation allowance	(216,000)	380,627
Income tax benefit (provision)	$ 216,275	$ (215,837)

Income Tax (Details 2)

Income Tax (Details 2)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21.00%	21.00%
State taxes, net of federal tax benefit	0.01%	0.02%
Permanent items	0.00%	0.27%
Change in valuation allowance	(16.50%)	(49.18%)
Income tax provision (benefit)	4.51%	(27.89%)

Income Tax (Details Textual)

Income Tax (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2020	Mar. 31, 2019
Operating Loss Carryforwards [Line Items]
Statutory federal income tax rate		21.00%	21.00%
Federal net operating loss carryforward		$ 6,581,349
Maximum [Member]
Operating Loss Carryforwards [Line Items]
Statutory federal income tax rate	35.00%
Minimum [Member]
Operating Loss Carryforwards [Line Items]
Statutory federal income tax rate	21.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Apr. 07, 2020	Apr. 03, 2020	May 31, 2020	Apr. 30, 2020	Mar. 31, 2020
PIPE [Member]
Subsequent Events (Textual)
Aggregate principal amount					$ 1,000
PPP [Member]
Subsequent Events (Textual)
Loan amount				$ 4,100,000
Subsequent Event [Member]
Subsequent Events (Textual)
Securities Purchase Agreement, description		(i) $1,000 in principal amount of the PIPE Debentures and (ii) one PIPE Warrant to purchase 100 shares of common stock at an exercise price of $0.01 per whole share. Pursuant to the terms of the Securities Purchase Agreement, the Company issued to PIPE Investors approximately 43,169 PIPE Units at the Closing. The Company received approximately $9,500,000 in new funding as a result of the issuance. The Company may issue up to approximately 56,861 additional PIPE Units in the aggregate in one or more subsequent dates through August 5, 2020.
Common Stock, par value	$ 0.01
Business combination, description	(i) the Stock Consideration, consisting of 8,189,490 shares of Common Stock of AVCT and (ii) the PIPE Consideration, consisting of 20,000 Units. The Company will need to engage an independent valuation firm to assist in the valuation of intangible assets acquired in conjunction with the acquisition of Computex; however, that valuation has not yet been completed. Upon consummation of the Merger, the Company issued to Holdings an aggregate of 8,189,490 shares of common stock. The aggregate value of the consideration issued to Holdings in exchange for the equity of Computex was $61,211,000 as follows: $20,000,000 in convertible debt, $16,642,530 in assumed debt and $24,576,659 in equity (8,189,490 shares of AVCT common stock valued at $3.00 per share).
Insurance premium			$ 1,200,000
Subsequent Event [Member] | PIPE [Member]
Subsequent Events (Textual)
Aggregate principal amount	$ 8,600,000