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Revenue Recognition (Tables)
3 Months Ended
Mar. 31, 2023
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue [Table Text Block]
   

Three Months Ended March 31,

   

2023

 

2022

Voice Service¹

 

$

1,440,026

    

$

1,611,058

Network Access¹

   

1,129,085

   

1,325,637

Video Service¹

 

 

3,051,297

 

 

3,141,352

Data Service¹

   

6,253,196

   

6,149,460

Directory²

 

 

155,259

 

 

161,092

Other Contracted Revenue³

   

655,389

   

671,607

Other4

 

 

452,806

 

 

305,501

             

Revenue from customers

 

 

13,137,058

 

 

13,365,707

             

Subsidy and other revenue
outside scope of ASC 6065

 

 

3,225,889

 

 

3,109,065

             

Total revenue

 

$

16,362,947

 

$

16,474,772

             

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.

             

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]

Quarter Ended March 31,

2023

2022

Accounts receivable, net - beginning balance

 

$

1,477,692

 

$

1,512,369

Accounts receivable, net - ending balance

$

1,751,045

$

1,790,233

 

 

 

 

 

Contract assets - beginning balance

794,193

662,437

Contract assets - ending balance

 

 

810,814

 

 

701,963

Contract liabilities - beginning balance

 

 

626,306

 

 

602,007

Contract liabilities - ending balance

776,984

849,479