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Note 7 - Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2022

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		June 30, 2022												December 31, 2021
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	66,520,977			$	(25,621,813	)		$	40,899,164			$	49,535,976			$	(23,611,856	)		$	25,924,120
Permits, licenses, and lease acquisition costs			12,457,057				(3,941,444	)			8,515,613				11,560,896				(3,413,876	)			8,147,020
Site location			849,347				(278,164	)			571,183				849,347				(250,085	)			599,262
Noncompetition agreements			626,000				(535,861	)			90,139				626,000				(488,134	)			137,866
Technology			1,128,000				(360,343	)			767,657				1,128,000				(311,250	)			816,750
Trade names and trademarks			11,152,200				(793,019	)			10,359,181				3,852,200				(590,575	)			3,261,625
Nonsolicitation agreement			28,000				(28,000	)			-				28,000				(28,000	)			-
Capitalized contract costs			1,146,600				(68,823	)			1,077,777				1,018,600				(16,717	)			1,001,883
Easements			5,637,986				-				5,637,986				5,463,526				-				5,463,526
Total		$	99,546,167			$	(31,627,467	)		$	67,918,700			$	74,062,545			$	(28,710,493	)		$	45,352,052

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

		June 30,
		2023				2024				2025				2026				2027				Thereafter				Total
Customer relationships		$	4,969,599			$	4,969,599			$	4,969,599			$	4,969,599			$	4,960,450			$	16,060,318			$	40,899,164
Permits, licenses, and lease acquisition costs			1,153,286				1,153,286				1,152,535				1,124,324				1,098,936				2,833,246				8,515,613
Site location			56,623				56,623				56,623				56,623				56,623				288,068				571,183
Noncompetition agreements			76,459				13,339				341				-				-				-				90,139
Technology			99,000				99,000				99,000				99,000				99,000				272,657				767,657
Trade names and trademarks			590,567				590,567				590,567				590,567				558,383				7,438,530				10,359,181
Capitalized contract costs			114,660				114,660				114,660				114,660				114,660				504,477				1,077,777
Total		$	7,060,194			$	6,997,074			$	6,983,325			$	6,954,773			$	6,888,052			$	27,397,296			$	62,280,714

Customer relationships			99
Permits, licenses, and lease acquisition costs			89
Site location			121
Noncompetition agreements			12
Technology			93
Trade names and trademarks			210
Capitalized contract costs			113

X

- Definition

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

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-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 30
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-Paragraph 2
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