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Note 6. Business Acquisitions: Schedule of Allocation of the Purchase Price (Details)
12 Months Ended
Dec. 31, 2016
USD ($)
Liabilities Assumed $ 3,178,548
Liabilities Assumed (3,178,548)
Accounts payable and accrued expenses  
Liabilities Assumed 107,850
Liabilities Assumed (107,850)
Unearned premiums  
Liabilities Assumed 1,189,672
Liabilities Assumed (1,189,672)
Federal income taxes payable  
Liabilities Assumed 110,000
Liabilities Assumed (110,000)
Funds held as collateral  
Liabilities Assumed 1,642,026
Liabilities Assumed (1,642,026)
Deferred tax liability  
Liabilities Assumed 129,000
Liabilities Assumed (129,000)
Jag, Inc.  
Property and Equipment Assets Acquired 702,735
Intangible Assets Acquired 6,145,171
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 106,340
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 6,954,246
Liabilities Assumed 0
Liabilities Assumed 0
Jag, Inc. | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 106,340
Jag, Inc. | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Jag, Inc. | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 0
Jag, Inc. | Customer Relationships  
Intangible Assets Acquired 1,425,000
Jag, Inc. | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 695,000
Jag, Inc. | Easements  
Intangible Assets Acquired 110,000
Jag, Inc. | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 0
Jag, Inc. | Trademarks and Trade Names  
Intangible Assets Acquired 0
Jag, Inc. | Technology  
Intangible Assets Acquired 0
Jag, Inc. | Goodwill  
Intangible Assets Acquired 3,915,171
Jag, Inc. | Structures and displays  
Property and Equipment Assets Acquired 562,300
Jag, Inc. | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 140,435
Jag, Inc. | Office Furniture and Equipment  
Property and Equipment Assets Acquired 0
Rose City Outdoor  
Property and Equipment Assets Acquired 230,000
Intangible Assets Acquired 57,320
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 287,320
Liabilities Assumed 0
Liabilities Assumed 0
Rose City Outdoor | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Rose City Outdoor | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 0
Rose City Outdoor | Customer Relationships  
Intangible Assets Acquired 0
Rose City Outdoor | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 26,100
Rose City Outdoor | Easements  
Intangible Assets Acquired 0
Rose City Outdoor | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 0
Rose City Outdoor | Trademarks and Trade Names  
Intangible Assets Acquired 0
Rose City Outdoor | Technology  
Intangible Assets Acquired 0
Rose City Outdoor | Goodwill  
Intangible Assets Acquired 31,220
Rose City Outdoor | Structures and displays  
Property and Equipment Assets Acquired 230,000
Rose City Outdoor | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 0
Rose City Outdoor | Office Furniture and Equipment  
Property and Equipment Assets Acquired 0
Kelley Outdoor Media LLC  
Property and Equipment Assets Acquired 733,500
Intangible Assets Acquired 1,266,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 21,885
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 2,021,885
Liabilities Assumed 0
Liabilities Assumed 0
Kelley Outdoor Media LLC | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 21,885
Kelley Outdoor Media LLC | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Kelley Outdoor Media LLC | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 0
Kelley Outdoor Media LLC | Customer Relationships  
Intangible Assets Acquired 215,000
Kelley Outdoor Media LLC | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 38,000
Kelley Outdoor Media LLC | Easements  
Intangible Assets Acquired 0
Kelley Outdoor Media LLC | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 0
Kelley Outdoor Media LLC | Trademarks and Trade Names  
Intangible Assets Acquired 0
Kelley Outdoor Media LLC | Technology  
Intangible Assets Acquired 0
Kelley Outdoor Media LLC | Goodwill  
Intangible Assets Acquired 1,013,500
Kelley Outdoor Media LLC | Structures and displays  
Property and Equipment Assets Acquired 733,500
Kelley Outdoor Media LLC | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 0
Kelley Outdoor Media LLC | Office Furniture and Equipment  
Property and Equipment Assets Acquired 0
Billborads Total 2016  
Property and Equipment Assets Acquired 1,666,235
Intangible Assets Acquired 7,468,991
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 128,225
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 9,263,451
Liabilities Assumed 0
Liabilities Assumed 0
Billborads Total 2016 | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 128,225
Billborads Total 2016 | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
Billborads Total 2016 | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 0
Billborads Total 2016 | Customer Relationships  
Intangible Assets Acquired 1,640,000
Billborads Total 2016 | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 759,100
Billborads Total 2016 | Easements  
Intangible Assets Acquired 110,000
Billborads Total 2016 | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 0
Billborads Total 2016 | Trademarks and Trade Names  
Intangible Assets Acquired 0
Billborads Total 2016 | Technology  
Intangible Assets Acquired 0
Billborads Total 2016 | Goodwill  
Intangible Assets Acquired 4,959,891
Billborads Total 2016 | Structures and displays  
Property and Equipment Assets Acquired 1,525,800
Billborads Total 2016 | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 140,435
Billborads Total 2016 | Office Furniture and Equipment  
Property and Equipment Assets Acquired 0
The Warnock Agency  
Property and Equipment Assets Acquired 20,325
Intangible Assets Acquired 1,233,679
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 90,996
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 1,345,000
Liabilities Assumed 0
Liabilities Assumed 0
The Warnock Agency | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 80,000
The Warnock Agency | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
The Warnock Agency | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
The Warnock Agency | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 10,996
The Warnock Agency | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
The Warnock Agency | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
The Warnock Agency | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 0
The Warnock Agency | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 0
The Warnock Agency | Customer Relationships  
Intangible Assets Acquired 248,000
The Warnock Agency | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 0
The Warnock Agency | Easements  
Intangible Assets Acquired 0
The Warnock Agency | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 75,000
The Warnock Agency | Trademarks and Trade Names  
Intangible Assets Acquired 55,000
The Warnock Agency | Technology  
Intangible Assets Acquired 138,000
The Warnock Agency | Goodwill  
Intangible Assets Acquired 717,679
The Warnock Agency | Structures and displays  
Property and Equipment Assets Acquired 0
The Warnock Agency | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 0
The Warnock Agency | Office Furniture and Equipment  
Property and Equipment Assets Acquired 20,325
United Casualty and Surety Insurance Company  
Property and Equipment Assets Acquired 9,548
Intangible Assets Acquired 7,608,648
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 8,560,352
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 16,178,548
Liabilities Assumed 3,178,548
Liabilities Assumed (3,178,548)
United Casualty and Surety Insurance Company | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 3,631,626
United Casualty and Surety Insurance Company | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 416,611
United Casualty and Surety Insurance Company | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,003,196
United Casualty and Surety Insurance Company | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 99,153
United Casualty and Surety Insurance Company | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 276,556
United Casualty and Surety Insurance Company | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,642,026
United Casualty and Surety Insurance Company | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,486,320
United Casualty and Surety Insurance Company | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 4,864
United Casualty and Surety Insurance Company | Customer Relationships  
Intangible Assets Acquired 0
United Casualty and Surety Insurance Company | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 450,000
United Casualty and Surety Insurance Company | Easements  
Intangible Assets Acquired 0
United Casualty and Surety Insurance Company | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 0
United Casualty and Surety Insurance Company | Trademarks and Trade Names  
Intangible Assets Acquired 0
United Casualty and Surety Insurance Company | Technology  
Intangible Assets Acquired 0
United Casualty and Surety Insurance Company | Goodwill  
Intangible Assets Acquired 7,158,648
United Casualty and Surety Insurance Company | Structures and displays  
Property and Equipment Assets Acquired 0
United Casualty and Surety Insurance Company | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 0
United Casualty and Surety Insurance Company | Office Furniture and Equipment  
Property and Equipment Assets Acquired 9,548
Insurance Total 2016  
Property and Equipment Assets Acquired 29,873
Intangible Assets Acquired 8,842,327
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 8,651,348
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 17,523,548
Liabilities Assumed 3,178,548
Liabilities Assumed (3,178,548)
Insurance Total 2016 | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 3,711,626
Insurance Total 2016 | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 416,611
Insurance Total 2016 | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,003,196
Insurance Total 2016 | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 110,149
Insurance Total 2016 | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 276,556
Insurance Total 2016 | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,642,026
Insurance Total 2016 | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,486,320
Insurance Total 2016 | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 4,864
Insurance Total 2016 | Customer Relationships  
Intangible Assets Acquired 248,000
Insurance Total 2016 | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 450,000
Insurance Total 2016 | Easements  
Intangible Assets Acquired 0
Insurance Total 2016 | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 75,000
Insurance Total 2016 | Trademarks and Trade Names  
Intangible Assets Acquired 55,000
Insurance Total 2016 | Technology  
Intangible Assets Acquired 138,000
Insurance Total 2016 | Goodwill  
Intangible Assets Acquired 7,876,327
Insurance Total 2016 | Structures and displays  
Property and Equipment Assets Acquired 0
Insurance Total 2016 | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 0
Insurance Total 2016 | Office Furniture and Equipment  
Property and Equipment Assets Acquired 29,873
Total 2016  
Property and Equipment Assets Acquired 1,696,108
Intangible Assets Acquired 16,311,318
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 8,779,573
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 26,786,999
Liabilities Assumed 3,178,548
Liabilities Assumed (3,178,548)
Total 2016 | Cash  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 3,711,626
Total 2016 | Accounts receivable  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 544,836
Total 2016 | Investments, short-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,003,196
Total 2016 | Prepaid expense  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 110,149
Total 2016 | Deferred policy acquisition costs  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 276,556
Total 2016 | Funds held as collateral assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,642,026
Total 2016 | Investments, long-term  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets 1,486,320
Total 2016 | Other noncurrent assets  
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets 4,864
Total 2016 | Customer Relationships  
Intangible Assets Acquired 1,888,000
Total 2016 | Permits, Licenses, and Lease Acquisition Costs  
Intangible Assets Acquired 1,209,100
Total 2016 | Easements  
Intangible Assets Acquired 110,000
Total 2016 | Noncompetition and Non-solicitation Agreements  
Intangible Assets Acquired 75,000
Total 2016 | Trademarks and Trade Names  
Intangible Assets Acquired 55,000
Total 2016 | Technology  
Intangible Assets Acquired 138,000
Total 2016 | Goodwill  
Intangible Assets Acquired 12,836,218
Total 2016 | Structures and displays  
Property and Equipment Assets Acquired 1,525,800
Total 2016 | Vehicles, Equipment and Furniture  
Property and Equipment Assets Acquired 140,435
Total 2016 | Office Furniture and Equipment  
Property and Equipment Assets Acquired $ 29,873