| Disposal Groups, Including Discontinued Operations, Consideration Received [Table Text Block] |
| Consideration |
|
Amount |
|
Description and Valuation Methodology |
| Cash at closing |
|
$ |
935,974 |
|
Cash received at closing less estimated value of transition services to be provided. |
| Cash after closing |
|
|
133,148 |
|
Actual cash operating expenses of GMI from March 1 through March 17, 2023 (prior to the transfer of GMI to GMDC). |
| GMDC common stock |
|
|
581,000 |
|
Based on Series A preferred stock issuance to other GMDC investors for $3,000,000 in cash and application of an option pricing model backsolve method and a minority interest discount to estimate the fair value of the common shares of GMDC. |
| Contingent payments |
|
|
682,000 |
|
Estimated by applying a discount rate of 40.8% to the projected cash receipts expected over the 7-year horizon. (See Note 5). |
| Total consideration |
|
$ |
2,332,122 |
|
|
|
| Disposal Groups, Including Discontinued Operations [Table Text Block] |
| |
|
Three Months Ended June 30, |
|
|
Six Months Ended June 30, |
|
| |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
| Revenue |
|
$ |
- |
|
|
$ |
566,862 |
|
|
$ |
- |
|
|
$ |
566,862 |
|
| Cost of revenue |
|
|
- |
|
|
|
540,921 |
|
|
|
74,223 |
|
|
|
861,327 |
|
| Gross Profit |
|
|
|
|
|
|
25,941 |
|
|
|
(74,223 |
) |
|
|
(294,465 |
) |
| Operating expenses - |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Salaries and benefits |
|
|
- |
|
|
|
378,431 |
|
|
|
484,249 |
|
|
|
613,278 |
|
| Intangibles amortization |
|
|
- |
|
|
|
306,917 |
|
|
|
85,338 |
|
|
|
613,705 |
|
| Stock based compensation, before forfeitures |
|
|
- |
|
|
|
170,629 |
|
|
|
65,487 |
|
|
|
252,839 |
|
| Forfeiture of stock options |
|
|
- |
|
|
|
- |
|
|
|
(407,322 |
) |
|
|
- |
|
| Other operating expenses |
|
|
- |
|
|
|
237,460 |
|
|
|
134,633 |
|
|
|
389,126 |
|
| Change in fair value of contingent consideration |
|
|
- |
|
|
|
(942,609 |
) |
|
|
- |
|
|
|
(930,000 |
) |
| Gain on disposal of business |
|
|
- |
|
|
|
- |
|
|
|
(100,615 |
) |
|
|
- |
|
| Loss before income tax benefit |
|
|
- |
|
|
|
(124,887 |
) |
|
|
(335,993 |
) |
|
|
(1,233,413 |
) |
| Income tax benefit |
|
|
- |
|
|
|
521,338 |
|
|
|
- |
|
|
|
1,710,917 |
|
| Net income (loss) on discontinued operations |
|
$ |
- |
|
|
$ |
396,451 |
|
|
$ |
(335,993 |
) |
|
$ |
477,504 |
|
| |
|
December 31,
2022 |
|
| Customer relationship intangible asset, net of amortization |
|
$ |
1,057,722 |
|
| Technology intangible asset, net of amortization |
|
|
760,698 |
|
| Capitalized software development costs |
|
|
498,425 |
|
| Total assets of discontinued operations |
|
$ |
2,316,845 |
|
|