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Note 6 - Intangible Assets and Goodwill (Tables) | 9 Months Ended
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Sep. 30, 2023
Notes Tables |
Schedule of Intangible Assets and Goodwill [Table Text Block] |
|  | Weighted Average Useful Life (Years) |  |  | Balance December 31, 2022 |  |  | Additions |  |  | Balance September 30, 2023 |
Intangible assets with estimated useful lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  |  | 8.0 |  |  | $ | 1,090,000 |  |  | $ | - |  |  | $ | 1,090,000 |
Non-compete agreements |  |  | 3.0 |  |  |  | 120,000 |  |  |  | - |  |  |  | 120,000 |
Accumulated amortization |  |  |  |  |  |  | (308,217 | ) |  |  | (132,183 | ) |  |  | (440,400 | )
Sub-total |  |  |  |  |  |  | 901,783 |  |  |  | (132,183 | ) |  |  | 769,600 |
Intangible assets with indefinite lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade names |  |  | Indefinite |  |  |  | 280,000 |  |  |  | - |  |  |  | 280,000 |
Net identifiable intangible assets |  |  |  |  |  | $ | 1,181,783 |  |  | $ | (132,183 | ) |  | $ | 1,049,600 |
|  | Weighted Average Useful Life (Years) |  |  | Balance December 31, 2021 |  |  | Additions |  |  | Balance September 30, 2022 |
Intangible assets with estimated useful lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  |  | 8.0 |  |  | $ | 1,090,000 |  |  | $ | - |  |  | $ | 1,090,000 |
Non-compete agreements |  |  | 3.0 |  |  |  | 120,000 |  |  |  | - |  |  |  | 120,000 |
Accumulated amortization |  |  |  |  |  |  | (131,973 | ) |  |  | (132,183 | ) |  |  | (264,156 | )
Sub-total |  |  |  |  |  |  | 1,078,027 |  |  |  | (132,183 | ) |  |  | 945,844 |
Intangible assets with indefinite lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade names |  |  | Indefinite |  |  |  | 280,000 |  |  |  | - |  |  |  | 280,000 |
Net identifiable intangible assets |  |  |  |  |  | $ | 1,358,027 |  |  | $ | (132,183 | ) |  | $ | 1,225,844 |
Finite-Lived Intangible Assets Amortization Expense [Table Text Block] |
2023 |  | $ | 44,061 |
2024 |  |  | 146,307 |
2025 |  |  | 136,248 |
2026 |  |  | 136,248 |
2027 |  |  | 136,248 |
Thereafter |  |  | 170,488 |
Total |  | $ | 769,600 |

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