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BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2023

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 acquisitions:

		2023 Purchase JCS				2022 Purchase DTS
Cash consideration		$	278,489			$	500,000
Note payable			1,025,000				835,000
Total purchase price		$	1,303,489			$	1,335,000
Customer list		$	1,325,000			$	1,207,000
Goodwill			-				128,000
Total assets acquired			1,325,000				1,335,000
Deferred revenue			(21,511	)			-
Net assets acquired		$	1,303,489			$	1,335,000

Business Acquisition, Pro Forma Information [Table Text Block]

For the year ended December 31 2022, 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, 2023				Year Ended December 31, 2022
Net revenues		$	55,655,173			$	46,561,694
Cost of revenues			33,137,972				27,538,591
Operating expenses			20,112,520				18,509,387
(Loss) income before taxes			(840,719	)			191,977
Net (loss) income		$	(685,535	)		$	204,262
Basic and diluted (loss) income per common share		$	(0.13	)		$	0.04

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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- References

No definition available.

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X

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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