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BUSINESS COMBINATION (Tables) | 12 Months Ended
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Dec. 31, 2022
Business Combinations [Abstract] |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | The following summarizes the purchase price allocation for all prior year and current year’s acquisitions:
|  | 2021 Purchase CTS |  |  | 2021 Purchase PSI |  |  | 2022 Purchase DTS |
Cash consideration |  | $ | - |  |  | $ | 145,703 |  |  | $ | 500,000 |
Note payable |  |  | 130,000 |  |  |  | 450,000 |  |  |  | 835,000 |
Total purchase price |  | $ | 130,000 |  |  | $ | 595,703 |  |  | $ | 1,335,000 |
Customer list |  | $ | 130,000 |  |  | $ | 695,641 |  |  | $ | 1,207,000 |
Goodwill |  |  | - |  |  |  | - |  |  |  | 128,000 |
Total assets acquired |  |  | 130,000 |  |  |  | 695,641 |  |  |  | 1,335,000 |
Deferred revenue |  |  | - |  |  |  | (99,938 | ) |  |  | - |
Net assets acquired |  | $ | 130,000 |  |  | $ | 595,703 |  |  | $ | 1,335,000 |
Business Acquisition, Pro Forma Information [Table Text Block] | The following unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisitions of CT-Solution, Inc. (“CTS”), acquired April 1, 2021, PeopleSense, Inc. (“PSI), acquired May 1, 2021, and DTS, acquired January 1, 2022 occurred on January 1, 2021, nor is the financial information indicative of the results of future operations. The following table represents the unaudited consolidated pro forma results of operations for the year ended December 31, 2021 as if the acquisitions occurred on January 1, 2021. For the year ended December 31 2021, operating expenses have been increased for the amortization expense of expected definite lived intangible assets and interest on the notes payable.
Pro Forma |  | Year Ended December 31, 2021 |
Net revenues |  | $ | 43,888,590 |
Cost of revenues |  |  | 25,730,512 |
Operating expenses, amortization and interest |  |  | 18,054,700 |
Other income |  |  | (321,359 | )
Income before taxes |  |  | 424,737 |
Net income |  | $ | 140,006 |
Basic and diluted income per common share |  | $ | 0.03 |

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