Note 4 - Valuation Accounts

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Allowance for Credit Losses [Text Block]

Note 4. Valuation Accounts

Valuation and allowance accounts included the following at December 31:

			Net Charged
	Balance		to							Balance End
	Beginning of		Costs and							of
	Year		Expenses		Transfers		Net Write-Off			Year
2022
Allowance for doubtful accounts	$	319,000	$	—	$	—	$	—		$	319,000
Reserve for processing losses		623,494		132,000		—		—			755,494
2021
Allowance for doubtful accounts	$	205,522	$	151,951	$	—	$	(38,473	)	$	319,000
Reserve for processing losses		515,199		132,000		—		(23,705	)		623,494