Compensation Plans (Tables)

9 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement [Abstract]

Summary of Stock-based Compensation

Stock-based compensation and equity-based expense charged to operations or capitalized during the three months ended September 30, 2021 and 2020 are summarized as follows:

	Restricted		Common		Common				Publisher
	Stock		Stock		Equity		Outside		Partner		ABG
	Awards		Awards		Awards		Options		Warrants		Warrants		Totals
During the Three Months Ended September 30, 2021
Cost of revenue	$	11,808	$	23,217	$	1,696,147	$	967	$	-	$	-	$	1,732,139
Selling and marketing		-		3,970		1,341,948		75,193		-		-		1,421,111
General and administrative		414,163		78,017		4,081,766		-		-		745,636		5,319,582
Total costs charged to operations		425,971		105,204		7,119,861		76,160		-		745,636		8,472,832
Capitalized platform development		2,328		-		483,854		2,690		-		-		488,872
Total stock-based compensation	$	428,299	$	105,204	$	7,603,715	$	78,850	$	-	$	745,636	$	8,961,704
During the Three Months Ended September 30, 2020
Cost of revenue	$	35,610	$	53,149	$	1,178,276	$	2,471	$	992	$	-	$	1,270,498
Selling and marketing		323,164		42,695		734,391		43,900		-		-		1,144,150
General and administrative		80,306		127,786		855,390		-		-		364,248		1,427,730
Total costs charged to operations		439,080		223,630		2,768,057		46,371		992		364,248		3,842,378
Capitalized platform development		88,619		32,680		267,013		1,188		-		-		389,500
Total stock-based compensation	$	527,699		256,310	$	3,035,070	$	47,559	$	992	$	364,248	$	4,231,878

Stock-based compensation and equity-based expense charged to operations or capitalized during the nine months ended September 30, 2021 and 2020 are summarized as follows:

	Restricted		Common		Common				Publisher
	Stock		Stock		Equity		Outside		Partner		ABG
	Awards		Awards		Awards		Options		Warrants		Warrants		Totals
During the Nine Months Ended September 30, 2021
Cost of revenue	$	60,838	$	169,482	$	4,694,925	$	4,463	$	-	$	-	$	4,929,708
Selling and marketing		-		13,899		3,820,996		224,371		-		-		4,059,266
General and administrative		559,505		297,283		10,344,247		-		-		1,498,217		12,699,252
Total costs charged to operations		620,343		480,664		18,860,168		228,834		-		1,498,217		21,688,226
Capitalized platform development		11,276		5,071		1,324,805		6,472		-		-		1,347,624
Total stock-based compensation	$	631,619	$	485,735	$	20,184,973	$	235,306	$	-	$	1,498,217	$	23,035,850
During the Nine Months Ended September 30, 2020
Cost of revenue	$	108,936	$	150,915	$	3,261,542	$	5,644	$	36,654	$	-	$	3,563,691
Selling and marketing		920,566		102,206		2,114,595		142,767		-		-		3,280,134
General and administrative		238,558		437,614		2,430,553		150,577		-		1,084,826		4,342,128
Total costs charged to operations		1,268,060		690,735		7,806,690		298,988		36,654		1,084,826		11,185,953
Capitalized platform development		234,611		154,445		864,656		5,451		-		-		1,259,163
Total stock-based compensation	$	1,502,671		845,180	$	8,671,346	$	304,439	$	36,654	$	1,084,826	$	12,445,116

Schedule of Unrecognized Compensation Expense

Unrecognized compensation expense and expected weighted-average period to be recognized related to the stock-based compensation awards and equity-based awards as of September 30, 2021 was as follows:

	Restricted		Common		Common				Publisher
	Stock		Stock		Equity		Outside		Partner		ABG
	Awards		Awards		Awards		Options		Warrants		Warrants		Totals
Unrecognized compensation expense	$	2,750,000	$	-	$	54,255,910	$	135,741	$	-	$	3,788,429	$	60,930,080
Expected weighted-average period expected to be recognized (in years)		1.68		-		2.14		0.44		-		1.63		2.08