Note 3 - Revenue from Contracts with Customers (Tables)
|
9 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Dec. 31, 2022 |
| Notes Tables |
|
|
| Disaggregation of Revenue [Table Text Block] |
| |
|
Three Months Ended September 30, |
|
| |
|
2023 |
|
|
2022 |
|
| Contract Type |
|
Amount |
|
|
Percentage |
|
|
Amount |
|
|
Percentage |
|
| Services time & materials |
|
$ |
1,714,509 |
|
|
|
87.2 |
% |
|
$ |
1,896,829 |
|
|
|
82.2 |
% |
| Services fixed price over time |
|
|
102,402 |
|
|
|
5.2 |
% |
|
|
58,965 |
|
|
|
2.6 |
% |
| Services combination |
|
|
33,090 |
|
|
|
1.7 |
% |
|
|
50,440 |
|
|
|
2.2 |
% |
| Services fixed price per unit |
|
|
71,299 |
|
|
|
3.6 |
% |
|
|
107,778 |
|
|
|
4.7 |
% |
| Third-party software |
|
|
45,977 |
|
|
|
2.3 |
% |
|
|
59,076 |
|
|
|
2.6 |
% |
| Software support & maintenance |
|
|
- |
|
|
|
0.0 |
% |
|
|
44,804 |
|
|
|
1.9 |
% |
| Incentive payments |
|
|
- |
|
|
|
0.0 |
% |
|
|
88,487 |
|
|
|
3.8 |
% |
| Total revenue |
|
$ |
1,967,277 |
|
|
|
100.0 |
% |
|
$ |
2,306,379 |
|
|
|
100.0 |
% |
| |
|
Nine Months Ended September 30, |
|
| |
|
2023 |
|
|
2022 |
|
| Contract Type |
|
Amount |
|
|
Percentage |
|
|
Amount |
|
|
Percentage |
|
| Services time & materials |
|
$ |
5,314,845 |
|
|
|
86.4 |
% |
|
$ |
5,963,361 |
|
|
|
65.9 |
% |
| Services fixed price over time |
|
|
307,206 |
|
|
|
5.0 |
% |
|
|
161,273 |
|
|
|
1.8 |
% |
| Services combination |
|
|
99,270 |
|
|
|
1.6 |
% |
|
|
80,520 |
|
|
|
0.9 |
% |
| Services fixed price per unit |
|
|
271,394 |
|
|
|
4.4 |
% |
|
|
253,379 |
|
|
|
2.8 |
% |
| Third-party software |
|
|
159,307 |
|
|
|
2.6 |
% |
|
|
2,345,884 |
|
|
|
25.9 |
% |
| Software support & maintenance |
|
|
- |
|
|
|
0.0 |
% |
|
|
142,891 |
|
|
|
1.6 |
% |
| Incentive payments |
|
|
- |
|
|
|
0.0 |
% |
|
|
105,103 |
|
|
|
1.1 |
% |
| Total revenue |
|
$ |
6,152,022 |
|
|
|
100.0 |
% |
|
$ |
9,052,411 |
|
|
|
100.0 |
% |
|
| |
|
Year ended December 31, 2022 |
|
|
Year ended December 31, 2021 |
|
| Contract Type |
|
Amount |
|
|
Percentage |
|
|
Amount |
|
|
Percentage |
|
| Services time & materials |
|
$ |
7,521,165 |
|
|
|
62.6 |
% |
|
$ |
9,383,810 |
|
|
|
62.5 |
% |
| Services firm fixed price |
|
|
998,970 |
|
|
|
8.3 |
% |
|
|
367,229 |
|
|
|
2.4 |
% |
| Services fixed price over time |
|
|
407,611 |
|
|
|
3.4 |
% |
|
|
634,036 |
|
|
|
4.2 |
% |
| Services combination |
|
|
113,610 |
|
|
|
0.9 |
% |
|
|
92,940 |
|
|
|
0.6 |
% |
| Services fixed price per unit |
|
|
304,666 |
|
|
|
2.5 |
% |
|
|
114,263 |
|
|
|
0.8 |
% |
| Third-party software |
|
|
2,427,937 |
|
|
|
20.2 |
% |
|
|
4,245,730 |
|
|
|
28.2 |
% |
| Software support & maintenance |
|
|
142,891 |
|
|
|
1.2 |
% |
|
|
106,428 |
|
|
|
0.7 |
% |
| Incentive payments |
|
|
105,102 |
|
|
|
0.9 |
% |
|
|
89,068 |
|
|
|
0.6 |
% |
| Total revenue |
|
$ |
12,021,952 |
|
|
|
100.0 |
% |
|
$ |
15,033,504 |
|
|
|
100.0 |
% |
|
| Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
| |
|
September 30, 2023 |
|
|
December 31, 2022 |
|
| Billed federal government |
|
$ |
1,456,519 |
|
|
$ |
1,573,407 |
|
| Billed commercial and local government |
|
|
22,000 |
|
|
|
56,152 |
|
| Unbilled receivables |
|
|
1,261 |
|
|
|
- |
|
| Accounts receivable |
|
$ |
1,479,780 |
|
|
$ |
1,629,559 |
|
|
| |
|
2022 |
|
|
2021 |
|
| Billed federal government |
|
$ |
1,573,407 |
|
|
$ |
1,594,473 |
|
| Billed commercial |
|
|
56,152 |
|
|
|
- |
|
| Unbilled receivables |
|
|
- |
|
|
|
70,389 |
|
| Accounts receivable |
|
$ |
1,629,559 |
|
|
$ |
1,664,862 |
|
|
| Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block] |
| Balance at December 31, 2022 |
|
$ |
182,756 |
|
| Contract liabilities added |
|
|
- |
|
| Revenue recognized |
|
|
(55,665 |
) |
| Balance at March 31, 2023 |
|
|
127,091 |
|
| Contract liabilities added |
|
|
- |
|
| Revenue recognized |
|
|
(55,088 |
) |
| Balance at June 30, 2023 |
|
|
72,003 |
|
| Contract liabilities added |
|
|
- |
|
| Revenue recognized |
|
|
(45,977 |
) |
| Balance at September 30, 2023 |
|
$ |
26,026 |
|
| Balance at December 31, 2021 |
|
$ |
186,835 |
|
| Contract liabilities added |
|
|
19,280 |
|
| Revenue recognized |
|
|
(56,423 |
) |
| Balance at 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 at September 30, 2022 |
|
$ |
37,686 |
|
|
| Balance at December 31, 2020 |
|
$ |
210,668 |
|
| Contract assets added |
|
|
312,475 |
|
| Revenue billed |
|
|
(523,143 |
) |
| Balance at December 31, 2021 |
|
|
- |
|
| Contract assets added |
|
|
- |
|
| Revenue billed |
|
|
- |
|
| Balance at December 31, 2022 |
|
$ |
- |
|
| Balance at December 31, 2020 |
|
$ |
946,884 |
|
| Contract liabilities added |
|
|
359,896 |
|
| Revenue recognized |
|
|
(1,119,945 |
) |
| Balance at December 31, 2021 |
|
|
186,835 |
|
| Contract liabilities added |
|
|
439,230 |
|
| Revenue recognized |
|
|
(443,309 |
) |
| Balance at December 31, 2022 |
|
$ |
182,756 |
|
|
| Deferred Costs of Revenue [Table Text Block] |
| Balance at December 31, 2021 |
|
$ |
154,218 |
|
| Deferred costs added |
|
|
2,800 |
|
| Deferred costs expensed |
|
|
(55,362 |
) |
| Balance at 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 at December 31, 2020 |
|
$ |
89,068 |
|
| Deferred costs added - maintenance |
|
|
228,010 |
|
| Deferred costs added - deliverables |
|
|
17,406 |
|
| Deferred costs expensed |
|
|
(180,266 |
) |
| Balance at December 31, 2021 |
|
|
154,218 |
|
| Deferred costs added - maintenance |
|
|
223,148 |
|
| Deferred costs expensed |
|
|
(220,647 |
) |
| Balance at December 31, 2022 |
|
$ |
156,719 |
|
|