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Note 3 - Revenue from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Disaggregation of Revenue [Table Text Block]

		Three months ended March 31,
		2023								2022
Contract Type		Amount				Percentage				Amount				Percentage
Services time & materials		$	1,880,662				87.1	%		$	1,912,996				63.9	%
Services fixed price over time			102,402				4.7	%			51,154				1.7	%
Services combination			33,090				1.5	%			9,000				0.3	%
Services fixed price per unit			87,304				4.1	%			93,540				3.1	%
Third-party software			56,665				2.6	%			863,038				28.8	%
Software support & maintenance			-				0.0	%			49,169				1.6	%
Incentive payments			-				0.0	%			16,615				0.6	%
Total revenue		$	2,160,123				100.0	%		$	2,995,512				100.0	%

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

		March 31, 2023				December 31, 2022
Billed federal government		$	1,578,443			$	1,573,407
Billed commercial			55,529				56,152
Unbilled receivables			-				-
Accounts receivable		$	1,633,972			$	1,629,559

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

Balance as of December 31, 2022		$	182,756
Contract liabilities added			-
Revenue recognized			(55,665	)
Balance as of March 31, 2023		$	127,091

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

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

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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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No definition available.

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- Definition

The tabular disclosure for items related to deferred costs of revenue.

+ References

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