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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

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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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

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