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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Contract Balances | Contract assets and deferred revenues consist of the following as of September 30, 2022:
|  | Contract Assets |  |  | Contract Liability |
|  | Costs of obtaining contracts |  |  | Unbilled revenue |  |  | Total |  |  | Deferred Revenue |
Balance at January 1, 2021 |  | $ | 53,784 |  |  | $ | 142,917 |  |  | $ | 196,701 |  |  | $ | 158,884 |
Acquired from Helix |  |  | — |  |  |  | 20,128 |  |  |  | 20,128 |  |  |  | 320,936 |
Acquired balances recognized during period |  |  | — |  |  |  | (20,128 | ) |  |  | (20,128 | ) |  |  | (263,787 | )
Beginning deferred revenue balance recognized during the period |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (158,884 | )
Net change due to timing of billings, payments and recognition |  |  | 16,494 |  |  |  | 843,696 |  |  |  | 860,190 |  |  |  | 919,119 |
Balance at December 31, 2021 |  |  | 70,278 |  |  |  | 986,613 |  |  |  | 1,056,891 |  |  |  | 976,268 |
Beginning deferred revenue balance recognized during the period |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (887,798 | )
Net change due to timing of billings, payments and recognition |  |  | 105,358 |  |  |  | 815,932 |  |  |  | 921,290 |  |  |  | 2,596,557 |
Balance at September 30, 2022 |  | $ | 175,636 |  |  | $ | 1,802,545 |  |  | $ | 1,978,181 |  |  | $ | 2,685,027 |
Transaction Price Allocated to Remaining Performance Obligations | The transaction price allocated to remaining performance obligations consisted of the following:
|  | September 30, 2022 |  |  | December 31, 2021 |
Estimated next twelve months |  | $ | 14,657,461 |  |  | $ | 8,525,736 |
Thereafter |  |  | 14,597,945 |  |  |  | 11,424,934 |
Total |  | $ | 29,255,406 |  |  | $ | 19,950,670 |
Disaggregation of Revenue | The Company’s disaggregated revenue categories as of September 30, 2022 and 2021 are as follows:
|  | For the Three Months Ended September 30, |  |  | For the Nine Months Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Healthcare Information |  | $ | 4,310,694 |  |  | $ | 2,146,203 |  |  | $ | 11,448,468 |  |  | $ | 4,102,550 |
Software Subscriptions |  |  | 2,469,986 |  |  |  | 2,342,974 |  |  |  | 7,225,745 |  |  |  | 5,559,276 |
Services |  |  | 341,173 |  |  |  | 269,753 |  |  |  | 1,168,034 |  |  |  | 858,400 |
Other |  |  | 54,475 |  |  |  | 202,825 |  |  |  | 259,618 |  |  |  | 610,123 |
Total |  | $ | 7,176,328 |  |  | $ | 4,961,755 |  |  | $ | 20,101,865 |  |  | $ | 11,130,349 |

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