Note 2 - Revenue from Contracts with Customers (Tables)
|
9 Months Ended |
Sep. 30, 2022 |
|---|
| Notes Tables |
|
| Disaggregation of Revenue [Table Text Block] |
| |
|
Three months ended September 30, |
|
| |
|
2022 |
|
|
2021 |
|
| Contract Type |
|
Amount |
|
|
Percentage |
|
|
Amount |
|
|
Percentage |
|
| Services time & materials |
|
$ |
1,896,829 |
|
|
|
82.2 |
% |
|
$ |
2,705,099 |
|
|
|
62.9 |
% |
| Services fixed price over time |
|
|
58,965 |
|
|
|
2.6 |
% |
|
|
19,175 |
|
|
|
0.5 |
% |
| Services combination |
|
|
50,440 |
|
|
|
2.2 |
% |
|
|
47,060 |
|
|
|
1.1 |
% |
| Services fixed price per unit |
|
|
107,778 |
|
|
|
4.7 |
% |
|
|
26,771 |
|
|
|
0.6 |
% |
| Third-party software |
|
|
59,076 |
|
|
|
2.6 |
% |
|
|
1,445,757 |
|
|
|
33.6 |
% |
| Software support & maintenance |
|
|
44,804 |
|
|
|
1.9 |
% |
|
|
48,421 |
|
|
|
1.1 |
% |
| Incentive payments |
|
|
88,487 |
|
|
|
3.8 |
% |
|
|
7,642 |
|
|
|
0.2 |
% |
| Total revenue |
|
$ |
2,306,379 |
|
|
|
100.0 |
% |
|
$ |
4,299,925 |
|
|
|
100.0 |
% |
| |
|
Nine months ended September 30, |
|
| |
|
2022 |
|
|
2021 |
|
| Contract Type |
|
Amount |
|
|
Percentage |
|
|
Amount |
|
|
Percentage |
|
| Services time & materials |
|
$ |
5,963,361 |
|
|
|
62.0 |
% |
|
$ |
7,519,190 |
|
|
|
60.4 |
% |
| Services fixed price over time |
|
|
161,273 |
|
|
|
1.7 |
% |
|
|
452,726 |
|
|
|
3.6 |
% |
| Firm fixed price |
|
|
566,862 |
|
|
|
5.9 |
% |
|
|
- |
|
|
|
- |
|
| Services combination |
|
|
80,520 |
|
|
|
0.8 |
% |
|
|
506,331 |
|
|
|
4.1 |
% |
| Services fixed price per unit |
|
|
253,379 |
|
|
|
2.6 |
% |
|
|
87,391 |
|
|
|
0.7 |
% |
| Third-party software |
|
|
2,345,884 |
|
|
|
24.4 |
% |
|
|
3,683,967 |
|
|
|
29.6 |
% |
| Software support & maintenance |
|
|
142,891 |
|
|
|
1.5 |
% |
|
|
150,696 |
|
|
|
1.2 |
% |
| Incentive payments |
|
|
105,103 |
|
|
|
1.1 |
% |
|
|
51,166 |
|
|
|
0.4 |
% |
| Total revenue |
|
$ |
9,619,273 |
|
|
|
100.0 |
% |
|
$ |
12,451,467 |
|
|
|
100.0 |
% |
|
| Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
| |
|
September 30, 2022 |
|
|
December 31, 2021 |
|
| Billed federal government |
|
$ |
1,491,705 |
|
|
$ |
1,594,473 |
|
| Billed commercial |
|
|
40,469 |
|
|
|
- |
|
| Unbilled receivables |
|
|
- |
|
|
|
70,389 |
|
| Accounts receivable |
|
$ |
1,532,174 |
|
|
$ |
1,664,862 |
|
|
| Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block] |
| Balance as of December 31, 2020 |
|
$ |
210,688 |
|
| Contract assets added |
|
|
131,923 |
|
| Balance as of March 31, 2021 |
|
|
342,611 |
|
| Contract assets added |
|
|
134,657 |
|
| Balance as of June 30, 2021 |
|
|
477,268 |
|
| Contract assets added |
|
|
45,895 |
|
| Reduction in contract assets |
|
|
(523,163 |
) |
| Balance as of September 30, 2021 |
|
$ |
- |
|
| Balance as of December 31, 2021 |
|
$ |
186,835 |
|
| Contract liabilities added |
|
|
19,280 |
|
| Revenue recognized |
|
|
(56,423 |
) |
| Balance as of March 31, 2022 |
|
|
149,692 |
|
| Contract liabilities added |
|
|
87,612 |
|
| Revenue recognized |
|
|
(71,461 |
) |
| Balance as of June 30, 2022 |
|
|
165,843 |
|
| Contract liabilities added |
|
|
2,491 |
|
| Revenue recognized |
|
|
(130,648 |
) |
| Balance as of September 30, 2022 |
|
$ |
37,686 |
|
| Balance as of December 31, 2020 |
|
$ |
946,884 |
|
| Contract liabilities added |
|
|
93,934 |
|
| Revenue recognized |
|
|
(585,322 |
) |
| Balance as of March 31, 2021 |
|
|
455,496 |
|
| Contract liabilities added |
|
|
4,815 |
|
| Revenue recognized |
|
|
(354,427 |
) |
| Balance as of June 30, 2021 |
|
|
105,884 |
|
| Contract liabilities added |
|
|
79,640 |
|
| Revenue recognized |
|
|
(107,479 |
) |
| Balance as of September 30, 2021 |
|
$ |
78,045 |
|
|
| Deferred Costs of Revenue [Table Text Block] |
| Balance as of December 31, 2021 |
|
$ |
154,218 |
|
| Deferred costs added |
|
|
2,800 |
|
| Deferred costs expensed |
|
|
(55,362 |
) |
| Balance as of March 31, 2022 |
|
|
101,656 |
|
| Deferred costs expensed |
|
|
(53,434 |
) |
| Balance as of June 30, 2022 |
|
|
48,222 |
|
| Deferred costs expensed |
|
|
(48,222 |
) |
| Balance as of September 30, 2022 |
|
$ |
- |
|
| Balance as of December 31, 2020 |
|
$ |
89,068 |
|
| Deferred costs added |
|
|
17,406 |
|
| Deferred costs expensed |
|
|
(75,223 |
) |
| Balance as of March 31, 2021 |
|
|
31,251 |
|
| Deferred costs added |
|
|
11,188 |
|
| Deferred costs expensed |
|
|
(16,681 |
) |
| Balance as of June 30, 2021 |
|
|
25,758 |
|
| Deferred costs added |
|
|
194,686 |
|
| Deferred costs expensed |
|
|
(33,118 |
) |
| Balance as of September 30, 2021 |
|
$ |
187,326 |
|
|