Quarterly report pursuant to Section 13 or 15(d)

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

v3.21.1
Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Deferred tax liabilities:    
Tax expense for internally developed software   $ (1,814)
Tax depreciation in excess of book   (2,917)
Total deferred tax liabilities   (4,731)
Deferred tax assets:    
Loss carryforwards $ 2,810,664 3,913,579
Stock option expense 124,876 124,876
Step up in basis - purchase of non-controlling interest 48,789 49,950
Allowance for credit losses 33,466 33,466
Accrued liabilities   20,573
Total deferred tax asset 3,547,097 4,653,496
Valuation allowance (3,550,581) (4,658,226)
Net deferred tax asset (3,484)  
C Corporation [Member]    
Deferred tax assets:    
Step up in basis at contribution $ 529,302 $ 511,052