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Note 6 - Business Acquisitions - Separately Recognized Transactions (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017
Amortization of intangible assets acquired for the period |  | $ 260,014 |  | $ 516,172
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 665,990 |  | 1,183,162
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | (29,743) |  | (69,812)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  | 55,880 |  | 100,556
Tammy Lynn Outdoor, LLC [Member] |  |  |  |
Amortization of intangible assets acquired for the period | $ 285,189 |  | $ 285,189 |
Revenues since the acquisition date included in the consolidated statement of operations for the period | 340,006 |  | 340,006 |
Earnings since the acquisition date included in the consolidated statement of operations for the period | (54,969) |  | (54,969) |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period | 113,679 |  | 113,679 |
Key Outdoor, Inc [Member] |  |  |  |
Amortization of intangible assets acquired for the period | 225,200 |  | 225,200 |
Revenues since the acquisition date included in the consolidated statement of operations for the period | 555,992 |  | 555,992 |
Earnings since the acquisition date included in the consolidated statement of operations for the period | (6,756) |  | (6,756) |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period | 121,469 |  | 121,469 |
Waitt Outdoor, LLC [Member] |  |  |  |
Amortization of intangible assets acquired for the period | 400,825 |  | 400,825 |
Revenues since the acquisition date included in the consolidated statement of operations for the period | 1,117,509 |  | 1,117,509 |
Earnings since the acquisition date included in the consolidated statement of operations for the period | 32,312 |  | 32,312 |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period | 140,165 |  | 140,165 |
Tammy Lynn Outdoor, LLc, Key Outdoor, Inc and Waitt Outdoor, LLC [Member] |  |  |  |
Amortization of intangible assets acquired for the period | 911,214 |  | 911,214 |
Revenues since the acquisition date included in the consolidated statement of operations for the period | 2,013,507 |  | 2,013,507 |
Earnings since the acquisition date included in the consolidated statement of operations for the period | (29,413) |  | (29,413) |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period | $ 375,313 |  | $ 375,313 |
Clear Channel Outdoor Inc. [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 70,846 |  | 212,539
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 264,001 |  | 623,077
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | 24,293 |  | (17,462)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  |  |  | 14,468
Hartlind Outdoor LLC [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 45,770 |  | 122,054
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 85,178 |  | 237,954
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | 21,281 |  | 77,010
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  |  |  | 8,645
Southeastern US [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 129,649 |  | 167,830
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 238,746 |  | 244,066
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | (30,404) |  | (84,447)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  | 27,587 |  | 49,150
Clear Channel Outdoor, Hartlind and Southeastern US [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 246,265 |  | 502,423
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 587,925 |  | 1,105,097
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | 15,170 |  | (24,899)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  | 27,587 |  | 72,263
Surety Support Services, Inc [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 13,749 |  | 13,749
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 78,065 |  | 78,065
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | (44,913) |  | (44,913)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  | 28,293 |  | 28,293
South Coast Surety Insurance Services, LLC [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  |  |  |
Revenues since the acquisition date included in the consolidated statement of operations for the period |  |  |  |
Earnings since the acquisition date included in the consolidated statement of operations for the period |  |  |  |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  |  |  |
Free State Bonds Inc. [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  |  |  |
Revenues since the acquisition date included in the consolidated statement of operations for the period |  |  |  |
Earnings since the acquisition date included in the consolidated statement of operations for the period |  |  |  |
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  |  |  |
Surety Support Services, South Cost Surety Insurances Services LLC, and Free State Bonds Inc. [Member] |  |  |  |
Amortization of intangible assets acquired for the period |  | 13,749 |  | 13,749
Revenues since the acquisition date included in the consolidated statement of operations for the period |  | 78,065 |  | 78,065
Earnings since the acquisition date included in the consolidated statement of operations for the period |  | (44,913) |  | (44,913)
Costs of acquisition included in professional fees in the consolidated statement of operations for the period |  | $ 28,293 |  | $ 28,293

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
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X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=84229725&loc=d3e1043-128460 + Details
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- Definition This element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition This element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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