Note 9 - Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

9. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities as at December 31, 2021 and 2020 comprise the following:

	2021		2020
Premiums payable		2,143,468		2,850,031
Accounts payable and accrued liabilities		293,169		506,460
Unearned commission income		176,693		217,468
Building lease liability		136,816		—
Other liabilities		110,730		115,661
	$	2,860,876	$	3,689,620