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Note 12 - Income Tax - Component of Deferred Tax Asset/Liabilities (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Workers' compensation claims liability | $ 1,517,396 | $ 1,131,695
Depreciation/amortization | 0 | 205,987
Bad debt reserve | 6,385 | 18,984
Accrued vacation | 43,854 | 33,956
Impairment of notes receivable | 463,949 | 394,674
Stock based compensation | 144,666 | 182,385
Accrued compensation | 261,417 | 0
Net operating loss carryforward | 228,289 | 0
Total deferred tax asset | 2,665,956 | 1,967,681
Depreciation/amortization | (2,208,041) | 0
Cash to Accrual - 481 Adjustment | (930,861) | (1,888,302)
Total deferred tax liabilities | (3,138,902) | (1,888,302)
Total deferred taxes, net | (472,946) | (79,379)
Total deferred taxes, net | $ 472,946 | $ 79,379

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