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Note 8 - Business Combinations - Assets Acquired and Liabilities Assumed (Details) - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Dec. 31, 2021 | Dec. 10, 2021 | Apr. 07, 2021
--- | --- | --- | --- | --- | --- | ---
Goodwill | $ 1,125,101 | $ 1,125,101 |  |  |  |
Technology-Based Intangible Assets [Member] |  |  |  |  |  |
Useful life (Year) |  | 5 years |  |  |  |
Customer Relationships [Member] |  |  |  |  |  |
Useful life (Year) | 8 years | 6 years 4 months 24 days | 8 years |  |  |
Noncompete Agreements [Member] |  |  |  |  |  |
Useful life (Year) | 3 years | 3 years | 3 years |  |  |
Gray Matters [Member] |  |  |  |  |  |
Cash |  |  |  |  | $ 20,235 |
Fixed assets |  |  |  |  | 8,902 |
Goodwill |  | $ 0 |  | $ 6,460,168 | 4,560,099 |
Total assets acquired |  |  |  |  | 11,349,236 |
Current liabilities |  |  |  |  | (344,136) |
Net assets acquired |  |  |  |  | $ 11,005,100 |
Gray Matters [Member] | Technology-Based Intangible Assets [Member] |  |  |  |  |  |
Useful life (Year) |  |  |  |  | 5 years |
Finite-Lived Intangibles |  |  |  |  | $ 2,900,000 |
Gray Matters [Member] | Customer Relationships [Member] |  |  |  |  |  |
Useful life (Year) |  |  |  |  | 6 years |
Finite-Lived Intangibles |  |  |  |  | $ 3,860,000 |
Tellenger, Inc. [Member] |  |  |  |  |  |
Cash |  |  |  |  |  | $ 81,473
Goodwill |  |  |  | $ 1,125,101 |  | 785,000
Total assets acquired |  |  |  |  |  | 2,974,282
Current liabilities |  |  |  |  |  | (458,925)
Net assets acquired |  |  |  |  |  | 2,515,357
Accounts receivable |  |  |  |  |  | 611,471
Other current assets |  |  |  |  |  | 6,338
Tellenger, Inc. [Member] | Trade Names [Member] |  |  |  |  |  |
Trade names |  |  |  |  |  | $ 280,000
Tellenger, Inc. [Member] | Customer Relationships [Member] |  |  |  |  |  |
Useful life (Year) |  |  |  |  |  | 8 years
Finite-Lived Intangibles |  |  |  |  |  | $ 1,090,000
Tellenger, Inc. [Member] | Noncompete Agreements [Member] |  |  |  |  |  |
Useful life (Year) |  |  |  |  |  | 3 years
Finite-Lived Intangibles |  |  |  |  |  | $ 120,000

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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