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Note 13 - Income Tax Provision - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred Revenue | $ 42,792 | $ 0
State Taxes | 781 | 0
Fixed Asset | 278,646 | 0
Start up costs | 24,543 | 211,627
Total deferred tax asset | 346,762 | 211,627
Basis difference in investments | 0 | 0
Net deferred tax assets | 346,762 | 211,627
Valuation allowance | 0 | (211,627)
Net deferred tax assets (liability) | $ 346,762 | $ 0

X
- Definition Amount before allocation of valuation allowances of deferred tax asset (liabilities) attributable to deductible temporary differences and carryforwards. + References No definition available. + Details
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X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from start-up costs. + References No definition available. + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes. + References No definition available. + Details
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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