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Note 7 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		September 30, 2021												December 31, 2020
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	48,283,484			$	(22,943,605	)		$	25,339,879			$	46,740,483			$	(20,558,751	)		$	26,181,732
Permits, licenses, and lease acquisition costs			10,948,673				(3,159,510	)			7,789,163				11,053,673				(2,412,313	)			8,641,360
Site location			849,347				(235,813	)			613,534				849,347				(193,462	)			655,885
Noncompetition agreements			626,000				(463,884	)			162,116				626,000				(386,934	)			239,066
Technology			1,128,000				(286,296	)			841,704				1,128,000				(212,250	)			915,750
Trade names and trademarks			3,852,200				(533,739	)			3,318,461				3,602,202				(369,175	)			3,233,027
Nonsolicitation agreement			28,000				(28,000	)			-				28,000				(28,000	)			-
Easements			4,611,089				-				4,611,089				4,507,089				-				4,507,089
Total		$	70,326,793			$	(27,650,847	)		$	42,675,946			$	68,534,794			$	(24,160,885	)		$	44,373,909

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

		September 30,
		2022				2023				2024				2025				2026				Thereafter				Total
Customer relationships		$	3,218,366			$	3,218,366			$	3,218,366			$	3,218,366			$	3,218,366			$	9,248,049			$	25,339,879
Permits, licenses, and lease acquisition costs			1,002,448				1,002,448				1,002,448				995,796				968,813				2,817,210				7,789,163
Site location			56,623				56,623				56,623				56,623				56,623				330,419				613,534
Noncompetition agreements			95,208				64,903				2,005				-				-				-				162,116
Technology			99,000				99,000				99,000				99,000				99,000				346,704				841,704
Trade names and trademarks			225,567				225,567				225,567				225,567				225,567				2,190,626				3,318,461
Total		$	4,697,212			$	4,666,907			$	4,604,009			$	4,595,352			$	4,568,369			$	14,933,008			$	38,064,857

Customer relationships			94
Permits, licenses, and lease acquisition costs			93
Site location			130
Noncompetition agreements			20
Technology			102
Trade names and trademarks			177

X

- Definition

Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

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-Publisher FASB
-Name Accounting Standards Codification
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