| Revenue from Contract with Customer [Text Block] | Note 3. Revenue from Contracts with Customers Nature of Products and Services We generate revenue from the sales of information technology professional services, sales of third third third Professional services are offered through several arrangements – through time and materials arrangements, fixed-price-per-unit arrangements, fixed-price arrangements, or combinations of these arrangements within individual contracts. Revenue under time and materials arrangements is recognized over time in the period the hours are worked or the expenses are incurred, as control of the benefits of the work is deemed to have passed to the customer as the work is performed. Revenue under fixed-price-per-unit arrangements is recognized at a point in time when delivery of units has occurred and units are accepted by the customer or are reasonably expected to be accepted. Generally, revenue under fixed-price arrangements and mixed arrangements is recognized either over time or at a point in time based on the allocation of transaction pricing to each identified performance obligation as control of each is transferred to the customer. For fixed-price arrangements under which documentary evidence of acceptance or receipt of deliverables is not no Third-party software licenses are classified as enterprise server-based software licenses or desktop software licenses, and desktop licenses are further classified by the type of customer and whether the licenses are bulk licenses or individual licenses. The Company’s obligations as the seller for each class differ based on its reseller agreements and whether its customers are government or non-government customers. Revenue from enterprise server-based sales to either government or non-government customers is usually recognized in full at a point in time based on when the customer gains use of the full benefit of the licenses, after the licenses are implemented. If the transaction prices of the performance obligations related to implementation and customer support for the individual contract is material, these obligations are recognized separately over time, as performed. Revenue for desktop software licenses for government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. Revenue for bulk desktop software licenses for non-government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. For desktop software licenses sold on an individual license basis to non-government customers, where the Company has no third Third-party support and maintenance contracts for enterprise server-based software include a performance obligation under the Company’s reseller agreements for it to be the first second not Incentive payments are received under reseller agreements with software manufacturers and suppliers where the Company introduces and courts a customer, but the sale occurs directly between the customer and the supplier or between the customer and the manufacturer. Since the transfer of control of the licenses cannot be measured from outside of these transactions, revenue is recognized when payment from the manufacturer or supplier is received. Disaggregation of Revenue from Contracts with Customers Three months ended March 31, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,880,662 87.1 % $ 1,912,996 63.9 % Services fixed price over time 102,402 4.7 % 51,154 1.7 % Services combination 33,090 1.5 % 9,000 0.3 % Services fixed price per unit 87,304 4.1 % 93,540 3.1 % Third-party software 56,665 2.6 % 863,038 28.8 % Software support & maintenance - 0.0 % 49,169 1.6 % Incentive payments - 0.0 % 16,615 0.6 % Total revenue $ 2,160,123 100.0 % $ 2,995,512 100.0 % Contract Balances Accounts Receivable Trade accounts receivable are recorded at the billable amount where the Company has the unconditional right to bill, net of allowances for doubtful accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of accounts. Management regularly reviews the adequacy of the allowance for doubtful accounts by considering the age of each outstanding invoice, each customer's expected ability to pay and collection history, when applicable, to determine whether a specific allowance is appropriate. Accounts receivable deemed uncollectible are charged against the allowance for doubtful accounts when identified. There were no such allowances recognized as of March 31, 2023 December 31, 2022. Accounts receivable as of March 31, 2023 December 31, 2022, March 31, 2023 December 31, 2022 Billed federal government $ 1,578,443 $ 1,573,407 Billed commercial 55,529 56,152 Unbilled receivables - - Accounts receivable $ 1,633,972 $ 1,629,559 Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. Contract Liabilities Contract liabilities consist of amounts that have been invoiced and for which the Company has the right to bill, but that have not not three March 31, 2023 2022, Balance as of December 31, 2022 $ 182,756 Contract liabilities added - Revenue recognized (55,665 ) Balance as of March 31, 2023 $ 127,091 Balance as of December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance as of March 31, 2022 $ 149,692 Revenues recognized during the three March 31, 2023 2022, December 31, 2022 2021, Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third December 31, 2022 March 31, 2023 three March 31, 2022, Balance as of December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance as of March 31, 2022 $ 101,656 |
