XML 36 R24.htm IDEA: XBRL DOCUMENT
v3.22.1

Note 2 - Revenue Recognition (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Notes Tables |
Disaggregation of Revenue [Table Text Block] |
Contract |  | Year ended 12/31/21 |  |  | Year ended 12/31/20 |
Type |  | Amount |  |  | Percentage |  |  | Amount |  |  | Percentage |
Services time & materials |  | $ | 9,383,810 |  |  |  | 62.5 | % |  | $ | 4,627,252 |  |  |  | 33.3 | %
Services fixed price over time |  |  | 634,036 |  |  |  | 4.2 | % |  |  | 232,446 |  |  |  | 1.7 | %
Services firm fixed price |  |  | 367,229 |  |  |  | 2.4 | % |  |  | 82,968 |  |  |  | 0.6 | %
Services combination |  |  | 92,940 |  |  |  | 0.6 | % |  |  | 476,629 |  |  |  | 3.4 | %
Services fixed price per unit |  |  | 114,263 |  |  |  | 0.8 | % |  |  | 107,845 |  |  |  | 0.8 | %
Third-party software |  |  | 4,245,730 |  |  |  | 28.2 | % |  |  | 7,697,940 |  |  |  | 55.4 | %
Software support & maintenance |  |  | 106,428 |  |  |  | 0.7 | % |  |  | 545,991 |  |  |  | 3.9 | %
Incentive payments |  |  | 89,068 |  |  |  | 0.6 | % |  |  | 132,000 |  |  |  | 0.9 | %
Total revenue |  | $ | 15,033,504 |  |  |  | 100.0 | % |  | $ | 13,903,071 |  |  |  | 100.0 | %
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block] |
Balance at December 31, 2019 |  | $ | - |
Contract assets added |  |  | 210,688 |
Balance at December 31, 2020 |  |  | 210,688 |
Contract assets added |  |  | 312,475 |
Revenue billed |  |  | (523,163 | )
Balance at December 31, 2021 |  | $ | - |
Balance at December 31, 2019 |  | $ | 464,223 |
Contract liabilities added |  |  | 1,465,299 |
Revenue recognized |  |  | (982,638 | )
Balance at December 31, 2020 |  |  | 946,884 |
Contract liabilities added |  |  | 359,896 |
Revenue recognized |  |  | (1,119,945 | )
Balance at December 31, 2021 |  | $ | 186,835 |
Deferred Costs of Revenue [Table Text Block] |
Balance at December 31, 2019 |  | $ | 453,607 |
Deferred costs added - maintenance |  |  | 66,624 |
Deferred costs added - deliverables |  |  | 41,161 |
Deferred costs expensed |  |  | (472,324 | )
Balance at December 31, 2020 |  | $ | 89,068 |
Deferred costs added - maintenance |  |  | 228,010 |
Deferred costs added - deliverables |  |  | 17,406 |
Deferred costs expensed |  |  | (180,266 | )
Balance at December 31, 2021 |  | $ | 154,218 |

X
- Definition The tabular disclosure for items related to deferred costs of revenue. + References No definition available. + Details
Name: | iaic_DeferredCostsOfRevenueTableTextBlock
Namespace Prefix: | iaic_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration