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Note 7 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Intangible Assets and Goodwill [Table Text Block]

		September 30, 2024												December 31, 2023
						Accumulated												Accumulated
		Cost				Amortization				Balance				Cost				Amortization				Balance
Customer relationships		$	72,028,492			$	(37,490,771	)		$	34,537,721			$	72,028,493			$	(33,426,898	)		$	38,601,595
Permits, licenses, and lease acquisition costs			11,900,414				(6,380,196	)			5,520,218				11,793,354				(5,562,205	)			6,231,149
Site location			849,347				(405,722	)			443,625				849,347				(363,332	)			486,015
Noncompetition agreements			626,000				(626,000	)			-				626,000				(624,600	)			1,400
Technology			1,128,000				(583,365	)			544,635				1,128,000				(509,250	)			618,750
Trade names and trademarks			11,152,200				(2,122,576	)			9,029,624				11,152,200				(1,680,459	)			9,471,741
Nonsolicitation agreement			353,000				(127,196	)			225,804				103,000				(40,500	)			62,500
Capitalized contract costs			2,820,551				(554,339	)			2,266,212				2,974,125				(387,990	)			2,586,135
Indefinite lived intangibles			7,645,591				-				7,645,591				7,473,016				-				7,473,016
Total		$	108,503,595			$	(48,290,165	)		$	60,213,430			$	108,127,535			$	(42,595,234	)		$	65,532,301

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

		September 30,
		2025				2026				2027				2028				2029				Thereafter				Total
Customer relationships		$	5,428,084			$	5,428,084			$	5,408,482			$	5,203,270			$	3,431,365			$	9,638,436			$	34,537,721
Permits, licenses, and lease acquisition costs			1,090,953				1,063,976				1,033,174				947,307				272,543				1,112,265				5,520,218
Site location			56,623				56,623				56,623				56,623				56,623				160,510				443,625
Noncompetition agreements			-				-				-				-				-				-				-
Technology			99,000				99,000				99,000				99,000				99,000				49,635				544,635
Trade names and trademarks			590,567				590,567				541,980				525,667				525,667				6,255,176				9,029,624
Nonsolicitation agreement			191,667				34,137				-				-				-				-				225,804
Capitalized contract costs			282,055				282,055				282,055				282,055				282,055				855,937				2,266,212
Total		$	7,738,949			$	7,554,442			$	7,421,314			$	7,113,922			$	4,667,253			$	18,071,959			$	52,567,839

Customer relationships			76
Permits, licenses, and lease acquisition costs			61
Site location			94
Noncompetition agreements			13
Technology			66
Trade names and trademarks			183
Nonsolicitation agreement			21
Capitalized contract costs			96

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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
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Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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