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Note 6 - Intangible Assets and Goodwill - Schedule of Intangible Assets and Goodwill (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022
Accumulated amortization | $ (308,217) | $ (131,973) | $ (131,973)
Accumulated amortization, additions | (132,183) | (132,183) |
Accumulated amortization | (440,400) | (264,156) | (308,217)
Intangible assets with estimated useful lives | 901,783 | 1,078,027 | 1,078,027
Intangible assets with estimated useful lives | 769,600 | 945,844 | 901,783
Net identifiable intangible assets | 1,181,783 | 1,358,027 | 1,358,027
Net identifiable intangible assets | 1,049,600 | 1,225,844 | 1,181,783
Trade Names [Member] |  |  |
Intangible assets with indefinite lives | 280,000 | 280,000 | 280,000
Intangible assets with indefinite lives | $ 280,000 | $ 280,000 | $ 280,000
Customer Relationships [Member] |  |  |
Useful life (Year) | 8 years | 8 years | 6 years 4 months 24 days
Finite lived intangible assets, gross | $ 1,090,000 | $ 1,090,000 | $ 1,090,000
Finite lived intangible assets, gross | $ 1,090,000 | $ 1,090,000 | $ 1,090,000
Noncompete Agreements [Member] |  |  |
Useful life (Year) | 3 years | 3 years | 3 years
Finite lived intangible assets, gross | $ 120,000 | $ 120,000 | $ 120,000
Finite lived intangible assets, gross | $ 120,000 | $ 120,000 | $ 120,000

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
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- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
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- Definition Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
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