Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

	Three Months Ended March 31,
	2019		2018
Voice services¹	$	2,076,203	$	1,570,217
Network access¹		2,046,026		1,723,215
Video ¹		2,986,386		2,305,609
Data ¹		4,968,280		2,882,865
Directory²		202,049		172,052
Other contracted revenue3		573,342		556,585
Other4		184,035		217,019
Revenue from customers		13,036,321		9,427,562
Subsidy and other revenue outside scope of ASC 6065		2,936,097		2,185,624
Total revenue	$	15,972,418	$	11,613,186
¹ Month-to-Month contracts billed and consumed in the same month.
² Directory revenue is contracted annually, however, this revenue is recognized monthly over the contract period as the advertising is used.
3This includes long-term contracts where the revenue is recognized monthly over the term of the contract.
4This includes CPE and other equipment sales.
5This includes governmental subsidies and lease revenue outside the scope of ASC 606.

Contract with Customer, Asset and Liability [Table Text Block]

	January 1, 2019		March 31, 2019		Increase/ (Decrease)
Contract Assets:
Short-term contract assets	$	-	$	11,466	$	11,466	¹
Long-term contract assets		-		32,473		32,473	¹
Contract Liabilities:
Short-term contract liabilities		288,709		281,820		(6,889)	¹
Long-term contract liabilities		234,587		223,623		(10,964)	¹
Receivables:
Receivables accounted for under ASC 606		3,311,629		2,708,215		(603,414)	²
Subsidy Receivables not accounted for under ASC 606		678,174		678,174		-	³
¹ The difference is due to the timing of the contract billings and commissions.
² The decrease in accounts receivable is due to the timing of receipts.
³ This receivable is for A-CAM funding.