| 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. |
| Total consideration |
|
$ |
2,332,122 |
|
|
|
| Disposal Groups, Including Discontinued Operations [Table Text Block] |
| |
|
2023 |
|
|
2022 |
|
|
| Revenue |
|
$ |
- |
|
|
$ |
998,970 |
|
|
| Cost of revenue |
|
|
74,223 |
|
|
|
1,281,656 |
|
|
| Excess of contract costs over revenue |
|
|
(74,223 |
) |
|
|
(282,686 |
) |
|
| Operating expenses - |
|
|
|
|
|
|
|
|
|
| Salaries and benefits |
|
|
484,249 |
|
|
|
1,337,788 |
|
|
| Intangibles amortization |
|
|
85,338 |
|
|
|
1,223,328 |
|
|
| Stock based compensation, before forfeitures |
|
|
65,487 |
|
|
|
691,472 |
|
|
| Forfeiture of stock options |
|
|
(407,322 |
) |
|
|
- |
|
|
| Other operating expenses |
|
|
134,633 |
|
|
|
530,294 |
|
|
| Change in fair value of contingent consideration |
|
|
- |
|
|
|
(930,000 |
) |
|
| Impairment of long-lived assets |
|
|
- |
|
|
|
3,762,915 |
|
|
| Goodwill impairment |
|
|
- |
|
|
|
6,460,168 |
|
|
| Gain on disposal of business |
|
|
(100,615 |
) |
|
|
- |
|
|
| Loss before income tax benefit |
|
|
(335,993 |
) |
|
|
(13,358,651 |
) |
|
| Income tax benefit |
|
|
- |
|
|
|
1,910,741 |
|
|
| Net loss on discontinued operations |
|
$ |
(335,993 |
) |
|
$ |
(11,447,910 |
) |
|
| |
|
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 |
|
|
| Schedule Of Disposal Groups Including Discontinued Operations Provisions For Income Tax [Table Text Block] |
| |
|
2023 |
|
|
2022 |
|
|
| Loss from discontinued operations before income tax benefit |
|
$ |
(335,993 |
) |
|
$ |
(13,358,651 |
) |
|
| Income tax benefit at federal statutory rate |
|
|
70,559 |
|
|
|
2,805,317 |
|
|
| State income tax benefit, net of federal benefit |
|
|
- |
|
|
|
392,699 |
|
|
| Permanent Differences |
|
|
- |
|
|
|
(1,158,687 |
) |
|
| Net Operating Loss ("NOL") expirations |
|
|
(7,084 |
) |
|
|
- |
|
|
| Other |
|
|
(47,203 |
) |
|
|
(11,675 |
) |
|
| Change in federal valuation allowance |
|
|
(16,272 |
) |
|
|
(116,913 |
) |
|
| Income tax benefit |
|
|
- |
|
|
|
1,910,741 |
|
|
|