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BUSINESS COMBINATION (Tables)

12 Months Ended

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