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Note 4 - Leases - Balance Sheet Information (Details) - USD ($) | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Operating lease right-of-use assets | $ 3,832,318 | $ 4,055,837
Operating lease liabilities – current | 500,613 | 531,355
Operating lease liabilities – long-term | 3,333,295 | 3,527,082
Total operating lease liability | 3,833,908 | 4,058,437
Property and equipment, at cost | 4,008,672 | 5,443,287
Accumulated depreciation | (942,430) | (877,578)
Property and equipment, net | 3,066,242 | 4,565,709
Finance lease liabilities – current | 445,726 | 590,550
Finance lease liabilities – long-term | 1,943,609 | 2,879,932
Total finance lease liabilities | $ 2,389,335 | $ 3,470,482
Operating leases (Year) | 8 years 1 month 6 days | 8 years 3 months 18 days
Finance leases (Year) | 3 years 10 months 24 days | 4 years 3 months 18 days
Operating leases | 6.70% | 6.70%
Finance leases | 5.50% | 6.00%

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- Definition Present value of lessee's discounted obligation for lease payments from finance lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1 + Details
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