| 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 September 30, |
|
|
Nine Months Ended September 30, |
|
| |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
| Revenue |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
|
$ |
566,862 |
|
| Cost of revenue |
|
|
- |
|
|
|
256,974 |
|
|
|
74,223 |
|
|
|
1,118,301 |
|
| Excess of contract costs over revenue |
|
|
- |
|
|
|
(256,974 |
) |
|
|
(74,223 |
) |
|
|
(551,439 |
) |
| Operating expenses - |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Salaries and benefits |
|
|
- |
|
|
|
463,502 |
|
|
|
484,249 |
|
|
|
1,076,781 |
|
| Intangibles amortization |
|
|
- |
|
|
|
303,791 |
|
|
|
85,338 |
|
|
|
917,496 |
|
| Stock based compensation, before forfeitures |
|
|
- |
|
|
|
215,775 |
|
|
|
65,487 |
|
|
|
268,283 |
|
| Forfeiture of stock options |
|
|
- |
|
|
|
- |
|
|
|
(407,322 |
) |
|
|
- |
|
| Other operating expenses |
|
|
- |
|
|
|
113,078 |
|
|
|
134,633 |
|
|
|
702,534 |
|
| Change in fair value of contingent consideration |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(930,000 |
) |
| Goodwill impairment |
|
|
- |
|
|
|
2,254,624 |
|
|
|
|
|
|
|
2,254,624 |
|
| Gain on disposal of business |
|
|
- |
|
|
|
- |
|
|
|
(100,615 |
) |
|
|
- |
|
| Loss before income tax benefit |
|
|
- |
|
|
|
(3,607,744 |
) |
|
|
(335,993 |
) |
|
|
(4,841,157 |
) |
| Income tax benefit |
|
|
- |
|
|
|
77,592 |
|
|
|
- |
|
|
|
1,788,509 |
|
| Net loss on discontinued operations |
|
$ |
- |
|
|
$ |
(3,530,152 |
) |
|
$ |
(335,993 |
) |
|
$ |
(3,052,648 |
) |
| |
|
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 |
|
|