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Note 10 - Income Taxes - Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Net operating losses | $ 547,035 | $ 691,000
Stock-based compensation | 428,072 | 0
Accrued commissions | 50,047 | 39,600
Accrued vacations | 41,331 | 37,600
Other | 0 | 2,400
Deferred tax assets before valuation allowance | 1,066,485 | 770,600
Valuation allowance | 0 | (746,100)
Net deferred tax assets | 1,066,485 | 24,500
Intangible Assets | 2,185,281 | (0)
Fixed Assets | 3,434 | 24,500
Other | 45,274 | (0)
Deferred tax liabilities | (2,233,989) | (24,500)
Net deferred assets (liabilities) | $ (1,167,504) | $ 0

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