XML 53 R40.htm IDEA: XBRL DOCUMENT v3.20.2

Note 6 - Business Acquisitions (Details Textual) - USD ($)				3 Months Ended	9 Months Ended
	Mar. 10, 2020	Oct. 01, 2019	Aug. 30, 2019	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Payments to Acquire Businesses, Net of Cash Acquired, Total					$ 12,341,242	$ 6,516,751
Goodwill, Ending Balance				$ 113,416,446	$ 113,416,446		$ 106,272,501
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)					2 years
Finite-Lived Intangible Asset, Useful Life (Year)					2 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)					15 years
Finite-Lived Intangible Asset, Useful Life (Year)					50 years
Fiber, Towers, and Broadband Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)					5 years
Fiber, Towers, and Broadband Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)					20 years
FibAire Communications LLC [Member]
Business Combination, Consideration Transferred, Total	$ 13,712,491
Business Combination, Consideration Transferred, Percent, Cash	90.00%
Business Combination, Consideration Transferred, Percent, Equity	10.00%
Business Combination, Equity Issued, Percent Issued to Acquired Company	10.00%
Payments to Acquire Business, Held in Escrow					$ 1,851,186
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual				1,144,343	2,575,676
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual				25,006	421,841
Business Combination, Acquisition Related Costs					287,934
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment, Total				3,112,459	3,112,459
Goodwill, Ending Balance				7,124,158	7,124,158
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other				$ 91,095	$ 91,095
Image Outdoor Advertising, LLC [Member]
Business Combination, Consideration Transferred, Total			$ 7,625,604
Payments to Acquire Businesses, Net of Cash Acquired, Total			$ 6,915,501
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)			34,673
Business Combination, Amount Held Back and Disbursed			$ 398,750
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment, Total			1,544,970
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			3,152,000
Goodwill, Ending Balance			3,058,633
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other			$ 129,999
Bilboards in Missouri [Member]
Business Combination, Consideration Transferred, Total		$ 1,337,685
Business Combination, Amount Held Back and Disbursed		$ 380,546

X

- Definition

Represents the amount held back and disbursed in a business combination.

+ References

No definition available.

+ Details

Name:	bomn_BusinessCombinationAmountHeldBackAndDisbursed
Namespace Prefix:	bomn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The percent of the consideration transferred in a business combination paid in cash.

+ References

No definition available.

+ Details

Name:	bomn_BusinessCombinationConsiderationTransferredPercentCash
Namespace Prefix:	bomn_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The percent of consideration transferred in a business combination as equity.

+ References

No definition available.

+ Details

Name:	bomn_BusinessCombinationConsiderationTransferredPercentEquity
Namespace Prefix:	bomn_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The percent of equity of the acquiring entity issued to the acquired entity in a business combination.

+ References

No definition available.

+ Details

Name:	bomn_BusinessCombinationEquityIssuedPercentIssuedToAcquiredCompany
Namespace Prefix:	bomn_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The portion of cash outflow associated with the acquisition of a business which is held in escrow to provide indemnifications for the acquired entity.

+ References

No definition available.

+ Details

Name:	bomn_PaymentsToAcquireBusinessHeldInEscrow
Namespace Prefix:	bomn_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Number of shares of equity interests issued or issuable to acquire entity.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)(4)
-URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479

+ Details

Name:	us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

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=116868678&loc=d3e1043-128460

+ Details

Name:	us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 30
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 30
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477

+ Details

Name:	us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- 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

Name:	us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- 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

Name:	us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
-URI http://asc.fasb.org/extlink&oid=121600890&loc=d3e2207-128464

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472

+ Details

Name:	us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266

+ Details

Name:	us-gaap_Goodwill
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585

+ Details

Name:	us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

No definition available.

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_PropertyPlantAndEquipmentByTypeAxis=bomn_FiberTowersAndBroadbandEquipmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=bomn_FibAireCommunicationsLLCMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=bomn_ImageOutdoorAdvertisingLlcMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=bomn_BilboardsInMissouriMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: