Quarterly report pursuant to Section 13 or 15(d)

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail)

v3.21.2
Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)
Sep. 30, 2021
Dec. 31, 2020
Deferred tax liabilities:    
Tax expense for internally developed software   $ (1,814)
Tax depreciation in excess of book   (2,916)
Total deferred tax liabilities   (4,730)
Deferred tax assets:    
Loss carryforwards $ 1,359,074 3,913,579
Stock option expense 120,820 124,876
Step up in basis - purchase of non-controlling interest 44,956 49,950
Allowance for credit losses 32,378 33,466
Accrued liabilities   20,573
Total deferred tax asset 2,044,920 4,653,496
Tax rate change 151,296  
Valuation allowance (2,226,099) (4,658,226)
Net deferred tax asset (liability) (29,883)  
C Corporation [Member]    
Deferred tax assets:    
Step up in basis at contribution $ 487,692 $ 511,052