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Note 7 - Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		March 31, 2023												December 31, 2022
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	69,052,231			$	(29,429,770	)		$	39,622,461			$	69,052,231			$	(28,141,423	)		$	40,910,808
Permits, licenses, and lease acquisition costs			11,725,808				(4,745,823	)			6,979,985				11,724,308				(4,479,482	)			7,244,826
Site location			849,347				(320,671	)			528,676				849,347				(306,708	)			542,639
Noncompetition agreements			626,000				(595,340	)			30,660				626,000				(578,500	)			47,500
Technology			1,128,000				(434,661	)			693,339				1,128,000				(410,250	)			717,750
Trade names and trademarks			11,152,200				(1,235,512	)			9,916,688				11,152,200				(1,089,892	)			10,062,308
Nonsolicitation agreement			28,000				(28,000	)			-				28,000				(28,000	)			-
Capitalized contract costs			1,927,000				(197,544	)			1,729,456				1,869,350				(151,034	)			1,718,316
Indefinite lived intangibles			7,051,225				-				7,051,225				7,097,895				-				7,097,895
Total		$	103,539,811			$	(36,987,321	)		$	66,552,490			$	103,527,331			$	(35,185,289	)		$	68,342,042

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

		March 31,
		2024				2025				2026				2027				2028				Thereafter				Total
Customer relationships		$	5,222,726			$	5,222,724			$	5,222,724			$	5,219,475			$	5,185,761			$	13,549,051			$	39,622,461
Permits, licenses, and lease acquisition costs			1,080,161				1,080,161				1,060,015				1,033,406				1,001,436				1,724,806				6,979,985
Site location			56,623				56,623				56,623				56,623				56,623				245,561				528,676
Noncompetition agreements			29,820				840				-				-				-				-				30,660
Technology			99,000				99,000				99,000				99,000				99,000				198,339				693,339
Trade names and trademarks			590,565				590,567				590,567				574,564				525,667				7,044,758				9,916,688
Capitalized contract costs			192,700				192,700				192,700				192,700				192,700				765,956				1,729,456
Total		$	7,271,595			$	7,242,615			$	7,221,629			$	7,175,768			$	7,061,187			$	23,528,471			$	59,501,265

Customer relationships			91
Permits, licenses, and lease acquisition costs			78
Site location			112
Noncompetition agreements			5
Technology			84
Trade names and trademarks			201
Capitalized contract costs			107

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
-Publisher FASB
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-Topic 350
-SubTopic 30
-Section 50
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