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Note 2 - Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2022

Notes Tables

Disaggregation of Revenue [Table Text Block]

		Three months ended June 30,
		2022								2021
Contract Type		Amount				Percentage				Amount				Percentage
Services time & materials		$	2,153,537				49.9	%		$	2,847,962				60.2	%
Services fixed price over time			51,154				1.2	%			416,751				8.8	%
Firm fixed price			566,862				13.1	%			-				-
Services combination			21,080				0.5	%			49,401				1.1	%
Services fixed price per unit			52,061				1.2	%			14,160				0.3	%
Third-party software			1,423,770				33.0	%			1,317,514				27.8	%
Software support & maintenance			48,918				1.1	%			85,336				1.8	%
Incentive payments			-				0.0	%			837				0.0	%
Total revenue		$	4,317,382				100.0	%		$	4,731,961				100.0	%

		Six months ended June 30,
		2022								2021
Contract Type		Amount				Percentage				Amount				Percentage
Services time & materials		$	4,066,533				55.6	%		$	4,814,091				59.1	%
Services fixed price over time			102,308				1.4	%			433,551				5.3	%
Firm fixed price			566,862				7.8	%			-				-
Services combination			30,080				0.4	%			459,271				5.6	%
Services fixed price per unit			145,601				2.0	%			60,620				0.7	%
Third-party software			2,286,808				31.3	%			2,238,209				27.5	%
Software support & maintenance			98,087				1.3	%			102,275				1.3	%
Incentive payments			16,615				0.2	%			43,524				0.5	%
Total revenue		$	7,312,894				100.0	%		$	8,151,541				100.0	%

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		June 30, 2022				December 31, 2021
Billed federal government		$	3,560,883			$	1,594,473
Billed commercial			22,253				-
Unbilled receivables			-				70,389
Accounts receivable		$	3,583,136			$	1,664,862

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

Balance as of December 31, 2020		$	210,688
Contract assets added			131,923
Balance as of March 31, 2021			342,611
Contract assets added			134,657
Balance as of June 30, 2021		$	477,268

Balance as of December 31, 2021		$	186,835
Contract liabilities added			19,280
Revenue recognized			(56,423	)
Balance as of March 31, 2022			149,692
Contract liabilities added			87,612
Revenue recognized			(71,461	)
Balance as of June 30, 2022		$	165,843
Balance as of December 31, 2020		$	946,884
Contract liabilities added			93,934
Revenue recognized			(585,322	)
Balance as of March 31, 2021			455,496
Contract liabilities added			4,815
Revenue recognized			(354,427	)
Balance as of June 30, 2021		$	105,884

Deferred Costs of Revenue [Table Text Block]

Balance as of December 31, 2021		$	154,218
Deferred costs added			2,800
Deferred costs expensed			(55,362	)
Balance as of March 31, 2022			101,656
Deferred costs expensed			(53,434	)
Balance as of June 30, 2022		$	48,222
Balance as of December 31, 2020		$	89,068
Deferred costs added			17,406
Deferred costs expensed			(75,223	)
Balance as of March 31, 2021			31,251
Deferred costs added			11,188
Deferred costs expensed			(16,681	)
Balance as of June 30, 2021		$	25,758

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+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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