Note 2 - Revenue Recognition (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	%

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