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Note 3 - Contracts in Progress - Costs, Estimated Earnings, and Billings on Uncompleted Contracts (Details) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Costs incurred on contracts in progress | $ 4,678,192 | $ 7,695,281
Estimated earnings | 10,733,826 | 7,635,114
Total | 15,412,018 | 15,330,395
Billings to date | (18,077,839) | (10,695,377)
Cost in excess of billing, net | (2,665,821) | 4,635,018
Included in accompanying balance sheets |  |
Costs and estimated earnings in excess of billings on contracts in progress | 2,596,518 | 4,635,018
Billings in excess of costs and estimated earnings on contracts in progress | $ (5,262,339) | $ 0

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- Definition Amount of revenue recognized on uncompleted contracts as a result of the actual costs incurred compared to estimated total costs. + References No definition available. + Details
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- Definition Those actual material, labor and overhead costs incurred on all uncompleted contracts. + References No definition available. + Details
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- Definition Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=68068069&loc=d3e57788-111642 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=68068069&loc=d3e57807-111642 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 35 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=68068069&loc=d3e57795-111642 + Details
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