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Note 9 - Intangible Assets and Goodwill (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
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 |
|  | Weighted Average Useful Life (Years) |  |  | December 31, 2021 |  |  | Additions |  |  | Impairment |  |  | December 31, 2022 |
Intangible assets with estimated useful lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Technology |  |  | 5.0 |  |  | $ | 2,900,000 |  |  | $ | - |  |  | $ | (1,526,564 | ) |  | $ | 1,373,436 |
Customer relationships |  |  | 6.4 |  |  |  | 4,950,000 |  |  |  | - |  |  |  | (2,122,629 | ) |  |  | 2,827,371 |
Non-compete agreements |  |  | 3.0 |  |  |  | 120,000 |  |  |  | - |  |  |  | - |  |  |  | 120,000 |
Accumulated amortization |  |  |  |  |  |  | (201,032 | ) |  |  | (1,399,572 | ) |  |  | - |  |  |  | (1,600,604 | )
Sub-total |  |  |  |  |  |  | 7,768,968 |  |  |  | (1,399,572 | ) |  |  | (3,649,193 | ) |  |  | 2,720,203 |
Intangible assets with indefinite lives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade names |  | Indefinite |  |  |  | 280,000 |  |  |  | - |  |  |  | - |  |  |  | 280,000 |
Net identifiable intangible assets |  |  |  |  |  | $ | 8,048,968 |  |  | $ | (1,399,572 | ) |  | $ | (3,649,193 | ) |  | $ | 3,000,203 |
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 |
2023 |  | $ | 578,088 |  |
2024 |  |  | 548,151 |  |
2025 |  |  | 538,092 |  |
2026 |  |  | 537,846 |  |
2027 |  |  | 347,538 |  |
Thereafter |  |  | 170,488 |  |
Total |  | $ | 2,720,203 |  |
Schedule of Goodwill [Table Text Block] |  |
|  | Tellenger |  |  | Blockchain SCM |  |  | Consolidated |
Goodwill, gross |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2021 |  | $ | 1,125,101 |  |  | $ | 6,460,168 |  |  | $ | 7,585,269 |
Additions |  |  | - |  |  |  | - |  |  |  | - |
Balance at December 31, 2022 |  |  | 1,125,101 |  |  |  | 6,460,168 |  |  |  | 7,585,269 |
Cumulative impairment loss |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2021 |  |  | - |  |  |  | - |  |  |  | - |
Impairment expense |  |  | - |  |  |  | (6,460,168 | ) |  |  | (6,460,168 | )
Balance at December 31, 2022 |  |  | - |  |  |  | (6,460,168 | ) |  |  | (4,210,168 | )
Goodwill, net |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2021 |  | $ | 1,125,101 |  |  | $ | 6,460,168 |  |  | $ | 7,585,269 |
Balance at December 31, 2022 |  | $ | 1,125,101 |  |  | $ | - |  |  | $ | 1,125,101 |

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