Note 4 - Valuation Accounts

12 Months Ended

Dec. 31, 2024

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
2024
Allowance for expected credit losses	$	319,000	$	34,310	$	—	$	(29,310	)	$	324,000
Reserve for processing losses		826,528		70,588		—		—			897,116
2023
Allowance for expected credit losses	$	319,000	$	—	$	—	$	—		$	319,000
Reserve for processing losses		755,494		71,034		—		—			826,528

Accounts receivables, net and contract liabilities consist of the following as of:

	December 31, 2024		December 31, 2023		January 1, 2023
Trade	$	6,548,251	$	5,564,138	$	4,375,167
Related Party		—		—		—
Accounts receivable, net	$	6,548,251	$	5,564,138	$	4,375,167
Contract liabilities	$	—	$	—	$	—