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v3.23.3

Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Schedule of Allowance for Credit Losses | Changes in the allowance for credit losses for the period ended Sep 30, 2023 were as follows: Schedule of Allowance for Credit Losses
|  | Trade Receivables |
As of December 31, 2022 |  | $ | (88,331 | )
(Provisions) Reductions charged to operating results |  | $ | (20,649 | )
Accounts write-offs |  | $ | 1,640 |
As of March 31, 2023 |  | $ | (107,340 | )
(Provisions) Reductions charged to operating results |  | $ | (6,878 | )
Accounts write-offs |  | $ | 0 |
As of June 30, 2023 |  | $ | (114,219 | )
(Provisions) Reductions charged to operating results |  | $ | (31,957 | )
Accounts write-offs |  | $ | 31,941 |
As of September 30, 2023 |  | $ | (114,235 | )
Schedule of Changes in Contract Assets | Schedule of Changes in Contract Assets
|  |  |  |  | Addition |  |  |  |  |  |  |  |  |  |  |  |
|  | Balance at |  |  | from |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | Beginning |  |  | acquisition |  |  |  |  |  |  |  | Recognized |  |  | End of |
|  | of Period |  |  | (Note 4) |  |  |  |  | Billings |  |  | Revenue |  |  | Period |
Nine months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 1,121,083 |  |  | $ | - |  | - | - | - | $ | 12,405,093 |  |  | $ | (12,201,951 | ) |  | $ | 1,324,225 |
Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 1,176,059 |  |  | $ | 68,380 |  |  |  |  | $ | 10,715,024 |  |  | $ | (11,105,533 | ) |  | $ | 853,930 |
|  | Balance at Beginning of Period |  |  | Revenue Recognized in Advance of Billings |  |  | Billings |  |  | Balance at End of Period |
Nine months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, unbilled |  | $ | 596,410 |  |  | $ | 3,892,301 |  |  | $ | (3,210,911 | ) |  | $ | 1,277,800 |
Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, unbilled |  | $ | 444,782 |  |  | $ | 2,573,944 |  |  | $ | (2,526,780 | ) |  | $ | 491,946 |
|  | Balance at Beginning of Period |  |  | Commissions Paid |  |  | Commissions Recognized |  |  | Balance at End of Period |
Nine months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other contract assets |  | $ | 80,378 |  |  | $ | 157,265 |  |  | $ | (99,581 | ) |  | $ | 138,062 |
Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other contract assets |  | $ | 78,556 |  |  | $ | 102,321 |  |  | $ | (58,123 | ) |  | $ | 122,754 |
Schedule of Contract Liability | The following table presents changes in our contract liabilities during the nine months ended September 30, 2023 and 2022: Schedule of Contract Liability
|  |  |  |  | Addition |  |  |  |  |  |  |  |  |  |
|  | Balance at |  |  | from |  |  |  |  |  |  |  |  | Balance at |
|  | Beginning |  |  | acquisition |  |  |  |  |  | Recognized |  |  | End of |
|  | of Period |  |  | (Note 4) |  |  | Billings |  |  | Revenue |  |  | Period |
Nine months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract liabilities: Deferred revenue |  | $ | 2,754,064 |  |  | $ | - |  |  | $ | 5,997,723 |  |  | $ | (5,619,662 | ) |  | $ | 3,132,125 |
Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract liabilities: Deferred revenue |  | $ | 1,194,649 |  |  | $ | 860,456 |  |  | $ | 5,560,018 |  |  | $ | (4,616,476 | ) |  | $ | 2,998,647 |
Schedule of Segment Information | Information by operating segment is as follows: Schedule of Segment Information
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | For the three months ended September 30, |  |  | For the nine months ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
Document Management |  | $ | 1,871,395 |  |  | $ | 1,693,128 |  |  | $ | 5,549,194 |  |  | $ | 4,180,931 |
Document Conversion |  |  | 2,377,034 |  |  |  | 2,166,499 |  |  |  | 7,144,498 |  |  |  | 5,797,851 |
Total revenues |  | $ | 4,248,429 |  |  | $ | 3,859,627 |  |  | $ | 12,693,692 |  |  | $ | 9,978,782 |
Gross profit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Document Management |  | $ | 1,590,314 |  |  | $ | 1,427,696 |  |  | $ | 4,639,866 |  |  | $ | 3,488,947 |
Document Conversion |  |  | 1,015,277 |  |  |  | 1,078,489 |  |  |  | 3,201,997 |  |  |  | 2,838,093 |
Total gross profit |  | $ | 2,605,591 |  |  | $ | 2,506,185 |  |  | $ | 7,841,863 |  |  | $ | 6,327,040 |
Capital additions, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Document Management |  | $ | 140,952 |  |  | $ | 145,581 |  |  | $ | 353,202 |  |  | $ | 321,382 |
Document Conversion |  |  | - |  |  |  | 43,069 |  |  |  | 78,851 |  |  |  | 136,669 |
Total capital additions, net |  | $ | 140,952 |  |  | $ | 188,650 |  |  | $ | 432,053 |  |  | $ | 458,051 |
|  | September 30, 2023 |  |  | December 31, 2022 |
Goodwill |  |  |  |  |  |
Document Management |  | $ | 3,989,645 |  |  | $ | 3,989,645 |
Document Conversion |  |  | 1,800,176 |  |  |  | 1,800,176 |
Total goodwill |  | $ | 5,789,821 |  |  | $ | 5,789,821 |
|  | September 30, 2023 |  |  | December 31, 2022 |
Total assets |  |  |  |  |  |
Document Management |  | $ | 10,254,349 |  |  | $ | 10,284,183 |
Document Conversion |  |  | 8,972,071 |  |  |  | 9,658,959 |
Total assets |  | $ | 19,226,420 |  |  | $ | 19,943,142 |

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