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Note 11 - Contract Costs | 3 Months Ended
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Mar. 31, 2018
Notes to Financial Statements |
Capitalized Contract Costs [Text Block] | 11. Contract costs We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the period of benefit of those costs to be longer than one year and those costs are expected to be recoverable under the term of the contract. We have identified certain sales incentive programs that meet the requirements to be capitalized, and therefore, capitalized them as contract costs in the amount of $1.4 million at March 31, 2018. Capitalized contract acquisition costs are amortized into operating expense based on the transfer of goods or services to which the assets relate which typically range 2 – 10 years. For the quarter ended March 31, 2018, the Company capitalized $195,408 and amortized $220,680 of contract costs, respectively, for a net expense impact of $25,272 to the Consolidated Statement of Operations and Comprehensive Income. There was no impairment loss recognized in relation to the costs capitalized during the three months ending March 31, 2018. The breakdown of the movement in the contract costs balance for the three months ending March 31, 2018 is as follows:
|  | March 31, 2018 |
Balance, beginning of period (1) |  | $ | 1,403,608 |
Capitalization of costs |  |  | 195,408 |
Amortization of costs |  |  | (220,680 | )
Balance, end of period |  | $ | 1,378,336 |
( 1 ) The beginning balance consists entirely of a cumulative adjustment recorded on January 1 st , 2018 as a result of the modified retrospective adoption of ASU 2014 - 09. See note 3 for additional information. When the amortization period for costs incurred to obtain a contract with a customer is less than one year, we have elected to apply a practical expedient to expense the costs as incurred. These costs include our internal sales compensation program and certain partner sales incentive programs.

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- Definition Entire disclosure for capitalized costs in obtaining for fulfilling contract with customer. + References No definition available. + Details
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- References No definition available. + Details
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