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Note 4 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accrued commissions	$ 623,662	$ 373,154
Reserve for merchant losses	548,199	515,199
Other accrued expenses	291,552	225,412
Accrued taxes	147,625	132,363
Accrued salaries	360,154	217,816
Total accrued expenses	$ 1,971,192	$ 1,463,944

X

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Amount of valuation and qualifying accounts and reserves.

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