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Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)
Dec. 31, 2019
Dec. 31, 2018
Deferred tax liabilities:    
Tax expense for internally developed software $ 4,081 $ 9,976
Tax depreciation in excess of book 1,029 4,975
Total deferred tax liabilities 5,110 14,951
Deferred tax assets:    
Loss carryforwards 2,759,806 2,156,428
Stock option expense 89,295 87,056
Step up in basis - purchase of non-controlling interest 54,597 59,243
Allowance for credit losses 33,466 41,849
Accrued liabilities 20,572 20,572
Total deferred tax asset 3,639,967 3,218,558
Valuation allowance (3,634,857) (3,203,607)
C Corporation [Member]    
Deferred tax assets:    
Step up in basis at contribution $ 682,231 $ 853,410