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Revenue Recognition (Tables)
9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue [Table Text Block]

 

Three Months Ended September 30,

 

2021

 

2020

Voice Service¹

$

1,733,383

 

$

1,910,086

Network Access¹

 

1,345,501

 

 

1,467,317

Video Service¹

 

3,185,970

 

 

3,078,909

Data Service¹

 

5,897,494

 

 

5,423,260

Directory²

 

181,626

 

 

202,800

Other Contracted Revenue³

 

658,867

 

 

602,346

Other4

 

263,980

 

 

445,661

 

 

 

 

 

 

    Revenue from customers

 

13,266,821

 

 

13,130,379

 

 

 

 

 

 

Subsidy and other revenue
outside scope of ASC 6065

 

3,117,784

 

 

3,210,194

 

 

 

 

 

 

Total revenue

$

16,384,605

 

$

16,340,573

 

 

 

 

 

 

¹ Month-to-Month contracts billed and cosumed 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.

 

 

 

 

 

 

 

 

 

 

³ This includes long-term contracts where the revenue is recognized monthly over the term of the contract.

 

 

 

 

 

 

 

 

 

 

 

4 This includes CPE and other equipment sales.

 

 

 

 

 

 

 

 

 

 

 

5 This includes governmental subsidies and lease revenue outside the scope of  ASC 606.

         
 

Nine Months Ended September 30,

 

2021

 

2020

Voice Services¹

$

5,279,923

 

$

5,754,205

Network Access¹

 

4,310,193

 

 

4,781,114

Video Service¹

 

9,451,240

 

 

9,151,424

Data Service¹

 

17,489,723

 

 

15,923,398

Directory²

 

537,691

 

 

614,806

Other contracted revenue³

 

1,942,974

 

 

1,804,292

Other4

 

838,176

 

 

888,341

 

 

 

 

 

 

    Revenue from customers

 

39,849,920

 

 

38,917,580

 

 

 

 

 

 

Subsidy and other revenue
outside scope of ASC 6065

 

9,499,870

 

 

9,734,014

 

 

 

 

 

 

Total revenue

$

49,349,790

 

$

48,651,594

 

 

 

 

 

 

¹ Month-to-Month contracts billed and cosumed 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.

 

 

 

 

 

 

 

 

 

 

³ This includes long-term contracts where the revenue is recognized monthly over
the term of the contract.

 

 

 

 

 

 

 

 

 

4 This includes CPE and other equipment sales.

 

 

 

 

 

 

 

 

 

 

 

5 This includes governmental subsidies and lease revenue outside the scope of ASC
606.

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

September 30,

   

2021

 

2020

Accounts receivable, net

 

$

1,228,974

 

$

1,431,947

Contract assets

   

618,435

   

324,548

Contract liabilities

 

 

815,656

 

 

714,194