XML 41 R29.htm IDEA: XBRL DOCUMENT v3.23.3

Note 7 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		September 30, 2023												December 31, 2022
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	70,231,493			$	(32,070,676	)		$	38,160,817			$	69,052,231			$	(28,141,423	)		$	40,910,808
Permits, licenses, and lease acquisition costs			11,782,975				(5,288,377	)			6,494,598				11,724,308				(4,479,482	)			7,244,826
Site location			849,347				(349,059	)			500,288				849,347				(306,708	)			542,639
Noncompetition agreements			626,000				(623,995	)			2,005				626,000				(578,500	)			47,500
Technology			1,128,000				(484,296	)			643,704				1,128,000				(410,250	)			717,750
Trade names and trademarks			11,152,200				(1,531,604	)			9,620,596				11,152,200				(1,089,892	)			10,062,308
Nonsolicitation agreement			103,000				(34,721	)			68,279				28,000				(28,000	)			-
Capitalized contract costs			2,971,500				(313,363	)			2,658,137				1,869,350				(151,034	)			1,718,316
Indefinite lived intangibles			7,473,016				-				7,473,016				7,097,895				-				7,097,895
Total		$	106,317,531			$	(40,696,091	)		$	65,621,440			$	103,527,331			$	(35,185,289	)		$	68,342,042

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

		September 30,
		2024				2025				2026				2027				2028				Thereafter				Total
Customer relationships		$	5,308,284			$	5,308,284			$	5,308,284			$	5,288,710			$	5,084,798			$	11,862,457			$	38,160,817
Permits, licenses, and lease acquisition costs			1,085,878				1,079,226				1,052,243				1,021,456				936,069				1,319,726				6,494,598
Site location			56,623				56,623				56,623				56,623				56,623				217,173				500,288
Noncompetition agreements			2,005				-				-				-				-				-				2,005
Technology			99,000				99,000				99,000				99,000				99,000				148,704				643,704
Trade names and trademarks			590,567				590,567				590,567				542,026				525,667				6,781,202				9,620,596
Nonsolicitation agreement			25,000				25,000				18,279				-				-				-				68,279
Capitalized contract costs			297,150				297,150				297,150				297,150				297,150				1,172,387				2,658,137
Total		$	7,464,507			$	7,455,850			$	7,422,146			$	7,304,965			$	6,999,307			$	21,501,649			$	58,148,424

Customer relationships			86
Permits, licenses, and lease acquisition costs			72
Site location			106
Noncompetition agreements			10
Technology			78
Trade names and trademarks			195
Nonsolicitation agreement			33
Capitalized contract costs			107

X

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

+ Details

Name:	us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482665/350-30-50-2

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration