XML 38 R24.htm IDEA: XBRL DOCUMENT v3.24.0.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Disaggregation of Revenue [Table Text Block]

Components of revenue:		For the Year Ended December 31
		2023				2022
Professional Consulting		$	18,647,579			$	13,124,812
Maintenance Revenue			5,203,221				4,993,114
Software Revenue			14,110,773				11,781,362
Ancillary Service Revenue			16,555,368				15,085,988
		$	54,516,941			$	44,985,276

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

The following table represents the roll-forward of the deferred revenue for the year ended December 31, 2023 and 2022:

		Deferred Maintenance and Support Services December 31, 2022				Deposits for Future Consulting December 31, 2022				Deferred Maintenance and Support Services December 31, 2023				Deposits for Future Consulting December 31, 2023
Balance at beginning of period		$	689,850			$	1,785,733			$	932,975			$	2,824,115
Cash received			1,516,563				4,700,621				1,925,174				5,314,942
Revenue recognized			(1,273,438	)			(3,662,239	)			(1,915,138	)			(5,920,986	)
Balance at end of period		$	932,975			$	2,824,115			$	943,011			$	2,218,071

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	us-gaap_DeferredRevenueByArrangementDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration