Our solutions are delivered in a hosted and secure multi-modal delivery environment. Our goal is providing the best solution for our customers that meets their needs. xA0; Seasonality Our business is not seasonal. As a result, we have limited ability to forecast the timing and size of specific sales. This plan was suspended on March 9, 2020, as a precaution due to the COVID-19 pandemic. Our CODM is our chief executive officer. Identity certificates issued have a fixed life and cannot be modified once issued. Implementation fees are recognized when the work is completed. These services require us to procure, process and pay communications carrier invoices. The Company has a single reporting unit for the purpose of impairment testing. xA0; We had approximately $18.5 million of goodwill as of December 31, 2020. These assessments are performed quarterly, taking into account any new information. It therefore reduced the valuation allowance accordingly. The largest phase of our work on the 2020 Census project was completed in late 2020. xA0; 43 ITEM 14. 10.2.2 Second Modification to Loan and Security Agreement with Access National Bank. ( We determined that there are no critical audit matters. The new guidance simplifies the accounting for share-based payments made to nonemployees. A significant portion of our reported gross profit is tied to this service component. Revenue is accrued based on what the Company expects will be ultimately invoiced. See Note 17 to the consolidated financial statements for computation of EPS. Those costs are recognized ratably over the vesting period. These state NOL carry forwards expire between 2024 and 2036. The Company issues new shares of common stock upon the exercise of stock options. Effective January 1, 2019, the Company
adopted ASU 2018-07. The Company adopted this guidance prospectively on
January 1, 2020. The quantitative goodwill impairment test utilizes a
two-step approach. In the prior year, the
Company reported RSAs as issued upon grant date.