v3.21.1

Revenue | 3 Months Ended
--- | ---
Mar. 31, 2021
Revenue |
Revenue | Note 3 – Revenue The following table presents the Company’s revenue disaggregated by source:
|  | Three Months Ended
|  | March 31, |  | March 31,
|  | 2021 |  | 2020
Lawncare and tree care service revenue |  | $ | 3,025,228 |  | $ | 1,229,680
Franchise revenue |  |  | 9,000 |  | $ | 14,700
Total revenue |  | $ | 3,034,228 |  | $ | 1,244,380
The Company’s revenue is primarily generated from residential and commercial lawn care programs and services, which includes lawncare, landscaping and hardscaping, irrigation, and mosquito, termite and pest control services and from tree care services, which includes tree trimming service, tree removal, stump grinding, mulching, logging and related services. The Company generally recognizes revenue from the sale of services as the services are performed, which is typically ratably over the term of the contract(s), which the Company believes to be the best measure of progress. The Company recognizes revenues as it completes services to its customers in an amount reflecting the total consideration it expects to receive from the customer. Payment terms vary by customer, but payments are generally due at the point of service. The Company incurs certain direct incremental costs to obtain contracts with customers, such as sales-related commissions, where the recognition period for the related revenue is less than one years. These costs are expensed as incurred and recorded with in general and administrative expense in the consolidated statement of operations. The Company also grants franchises to operators in exchange for an initial franchise license fee and continuing royalty payments. Franchise revenue is recognized over the license term as the Company has determined that all obligations under the franchise agreements represent a single performance obligation that is satisfied over time.

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