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v3.22.2.2

Note 2 - Revenue from Contracts with Customers (Tables) | 9 Months Ended
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Sep. 30, 2022
Notes Tables |
Disaggregation of Revenue [Table Text Block] |
|  | Three months ended September 30, |
|  | 2022 |  |  | 2021 |
Contract Type |  | Amount |  |  | Percentage |  |  | Amount |  |  | Percentage |
Services time & materials |  | $ | 1,896,829 |  |  |  | 82.2 | % |  | $ | 2,705,099 |  |  |  | 62.9 | %
Services fixed price over time |  |  | 58,965 |  |  |  | 2.6 | % |  |  | 19,175 |  |  |  | 0.5 | %
Services combination |  |  | 50,440 |  |  |  | 2.2 | % |  |  | 47,060 |  |  |  | 1.1 | %
Services fixed price per unit |  |  | 107,778 |  |  |  | 4.7 | % |  |  | 26,771 |  |  |  | 0.6 | %
Third-party software |  |  | 59,076 |  |  |  | 2.6 | % |  |  | 1,445,757 |  |  |  | 33.6 | %
Software support & maintenance |  |  | 44,804 |  |  |  | 1.9 | % |  |  | 48,421 |  |  |  | 1.1 | %
Incentive payments |  |  | 88,487 |  |  |  | 3.8 | % |  |  | 7,642 |  |  |  | 0.2 | %
Total revenue |  | $ | 2,306,379 |  |  |  | 100.0 | % |  | $ | 4,299,925 |  |  |  | 100.0 | %
|  | Nine months ended September 30, |
|  | 2022 |  |  | 2021 |
Contract Type |  | Amount |  |  | Percentage |  |  | Amount |  |  | Percentage |
Services time & materials |  | $ | 5,963,361 |  |  |  | 62.0 | % |  | $ | 7,519,190 |  |  |  | 60.4 | %
Services fixed price over time |  |  | 161,273 |  |  |  | 1.7 | % |  |  | 452,726 |  |  |  | 3.6 | %
Firm fixed price |  |  | 566,862 |  |  |  | 5.9 | % |  |  | - |  |  |  | - |
Services combination |  |  | 80,520 |  |  |  | 0.8 | % |  |  | 506,331 |  |  |  | 4.1 | %
Services fixed price per unit |  |  | 253,379 |  |  |  | 2.6 | % |  |  | 87,391 |  |  |  | 0.7 | %
Third-party software |  |  | 2,345,884 |  |  |  | 24.4 | % |  |  | 3,683,967 |  |  |  | 29.6 | %
Software support & maintenance |  |  | 142,891 |  |  |  | 1.5 | % |  |  | 150,696 |  |  |  | 1.2 | %
Incentive payments |  |  | 105,103 |  |  |  | 1.1 | % |  |  | 51,166 |  |  |  | 0.4 | %
Total revenue |  | $ | 9,619,273 |  |  |  | 100.0 | % |  | $ | 12,451,467 |  |  |  | 100.0 | %
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | September 30, 2022 |  |  | December 31, 2021 |
Billed federal government |  | $ | 1,491,705 |  |  | $ | 1,594,473 |
Billed commercial |  |  | 40,469 |  |  |  | - |
Unbilled receivables |  |  | - |  |  |  | 70,389 |
Accounts receivable |  | $ | 1,532,174 |  |  | $ | 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 |
Contract assets added |  |  | 45,895 |
Reduction in contract assets |  |  | (523,163 | )
Balance as of September 30, 2021 |  | $ | - |
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 |
Contract liabilities added |  |  | 2,491 |
Revenue recognized |  |  | (130,648 | )
Balance as of September 30, 2022 |  | $ | 37,686 |
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 |
Contract liabilities added |  |  | 79,640 |
Revenue recognized |  |  | (107,479 | )
Balance as of September 30, 2021 |  | $ | 78,045 |
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 |
Deferred costs expensed |  |  | (48,222 | )
Balance as of September 30, 2022 |  | $ | - |
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 |
Deferred costs added |  |  | 194,686 |
Deferred costs expensed |  |  | (33,118 | )
Balance as of September 30, 2021 |  | $ | 187,326 |

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