Revenue recognition On January 1, 2018, the Company adopted the provisions of ASC 606 Revenue from Contracts with Customers, and related Accounting Standards Updates. This new revenue recognition standard has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Companys initial application of ASC 606 did not have a material impact on its financial statements and disclosures. The primary source of revenues are from the rental of advertising space on custom designed Teardrop Trailers, lease revenue and consulting fees. Revenue from advertising space and leases is recognized over time as the performance obligations are met and consulting fees is recognized at a point in time when the performance obligation is met. For the three and six months ended June 30, 2020 and 2019, the Company recognized no income from the rental of the trailers. In March 2018, the Company entered into a four-year agreement to lease equipment to an unrelated shareholder. In September 2018, the son of the shareholder became the Chief Financial Officer. At that point the shareholder will be considered a related party. For the three and six months ended June 30, 2020 and 2019, related party lease income was $12,000 and $24,000, respectively. In January 2019, the Company entered into a two-year agreement to lease a vehicle to an unrelated third party. For the three and six months ended June 30, 2020 and 2019, the Company recognized lease income was $1,275 and $2,550, respectively. On February 1, 2020, the Company leased a truck and trailer purchased November 2019 for $190,000 to a related party. The lease is classified as a direct financing lease. The cost of the vehicle and related accumulated depreciation has been reclassified to a lease receivable and is reflected on the condensed balance sheet as lease receivable  related party. Interest revenue is reflected on the condensed statement of operations. For the six months ended June 30, 2020, the Company recognized interest revenue of $6,354. See Note 5 for details.