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Note 7 - Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		June 30, 2023												December 31, 2022
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	70,023,231			$	(30,734,428	)		$	39,288,803			$	69,052,231			$	(28,141,423	)		$	40,910,808
Permits, licenses, and lease acquisition costs			11,729,570				(5,015,154	)			6,714,416				11,724,308				(4,479,482	)			7,244,826
Site location			849,347				(334,787	)			514,560				849,347				(306,708	)			542,639
Noncompetition agreements			626,000				(612,369	)			13,631				626,000				(578,500	)			47,500
Technology			1,128,000				(459,343	)			668,657				1,128,000				(410,250	)			717,750
Trade names and trademarks			11,152,200				(1,382,749	)			9,769,451				11,152,200				(1,089,892	)			10,062,308
Nonsolicitation agreement			103,000				(28,942	)			74,058				28,000				(28,000	)			-
Capitalized contract costs			2,452,500				(250,435	)			2,202,065				1,869,350				(151,034	)			1,718,316
Indefinite lived intangibles			7,085,135				-				7,085,135				7,097,895				-				7,097,895
Total		$	105,148,983			$	(38,818,207	)		$	66,330,776			$	103,527,331			$	(35,185,289	)		$	68,342,042

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

		June 30,
		2024				2025				2026				2027				2028				Thereafter				Total
Customer relationships		$	5,287,458			$	5,287,458			$	5,287,458			$	5,278,308			$	5,246,074			$	12,902,047			$	39,288,803
Permits, licenses, and lease acquisition costs			1,080,537				1,079,786				1,051,575				1,026,188				998,288				1,478,042				6,714,416
Site location			56,623				56,623				56,623				56,623				56,623				231,445				514,560
Noncompetition agreements			13,290				341				-				-				-				-				13,631
Technology			99,000				99,000				99,000				99,000				99,000				173,657				668,657
Trade names and trademarks			590,567				590,567				590,567				558,383				525,667				6,913,700				9,769,451
Nonsolicitation agreement			25,000				25,000				24,058				-				-				-				74,058
Capitalized contract costs			245,250				245,250				245,250				245,250				245,250				975,815				2,202,065
Total		$	7,397,725			$	7,384,025			$	7,354,531			$	7,263,752			$	7,170,902			$	22,674,706			$	59,245,641

Customer relationships			89
Permits, licenses, and lease acquisition costs			75
Site location			109
Noncompetition agreements			2
Technology			81
Trade names and trademarks			198
Nonsolicitation agreement			36
Capitalized contract costs			108

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- Definition

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

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-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
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-SubTopic 30
-Section 50
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