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Note 7 - Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		December 31, 2023												December 31, 2022
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	72,028,493			$	(33,426,898	)		$	38,601,595			$	69,052,231			$	(28,141,423	)		$	40,910,808
Permits, licenses, and lease acquisition costs			11,793,354				(5,562,205	)			6,231,149				11,724,308				(4,479,482	)			7,244,826
Site location			849,347				(363,332	)			486,015				849,347				(306,708	)			542,639
Noncompetition agreements			626,000				(624,600	)			1,400				626,000				(578,500	)			47,500
Technology			1,128,000				(509,250	)			618,750				1,128,000				(410,250	)			717,750
Trade names and trademarks			11,152,200				(1,680,459	)			9,471,741				11,152,200				(1,089,892	)			10,062,308
Nonsolicitation agreement			103,000				(40,500	)			62,500				28,000				(28,000	)			-
Capitalized contract costs			2,974,125				(387,990	)			2,586,135				1,869,350				(151,034	)			1,718,316
Indefinite lived intangibles			7,473,016				-				7,473,016				7,097,895				-				7,097,895
Total		$	108,127,535			$	(42,595,234	)		$	65,532,301			$	103,527,331			$	(35,185,289	)		$	68,342,042

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

		December 31,
		2024				2025				2026				2027				2028				Thereafter				Total
Customer relationships		$	5,428,084			$	5,428,084			$	5,428,084			$	5,398,078			$	4,719,107			$	12,200,158			$	38,601,595
Permits, licenses and lease acquisition costs			1,086,916				1,073,908				1,047,418				1,014,030				751,545				1,257,332				6,231,149
Site location			56,623				56,623				56,623				56,623				56,623				202,900				486,015
Noncompetition agreements			1,400				-				-				-				-				-				1,400
Technology			99,000				99,000				99,000				99,000				99,000				123,750				618,750
Trade names and trademarks			590,567				590,567				590,567				525,667				525,667				6,648,706				9,471,741
Nonsolicitation agreement			25,000				25,000				12,500				-				-				-				62,500
Capitalized contract costs			297,413				297,413				297,413				297,413				297,413				1,099,070				2,586,135
Total		$	7,585,003			$	7,570,595			$	7,531,605			$	7,390,811			$	6,449,355			$	21,531,916			$	58,059,285

Customer relationships			85
Permits, licenses, and lease acquisition costs			69
Site location			103
Noncompetition agreements			7
Technology			75
Trade names and trademarks			192
Nonsolicitation agreement			30
Capitalized contract costs			104

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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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-Topic 350
-SubTopic 30
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