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Accounts Receivable
 12 Months Ended
Dec. 31, 2018
Accounts Receivable [Abstract]  
Accounts Receivable

 4.

Accounts Receivable

 

At December 31, 2018 and 2017, the Company’s accounts receivable consisted of the following: 

 

 

2018

 

 

2017

 


Billed: 

 

 

 

 

 

 


Block sales

 

$

14,723

 

 

$

—

 


Construction services

1,619,498


2,470,526

Engineering services

 

 

400,877

 

 

 

196,008

 


Retainage receivable

 

 

543,417

 

 

 

373,576

 


Other receivable

7,706


—

Total gross receivables

 

 

2,586,221

 

 

 

3,040,110

 


Less: allowance for doubtful accounts (1)

 

 

(839,895

 )

 

 

(34,235

)


Total net receivables

 

$

1,746,326

 

 

$

3,005,875

 


 (1) The change in allowance for doubtful accounts is primarily due to unpaid billings on a contract that is currently in dispute.








Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables.  The allowance for doubtful accounts was $34,235 as of December 31, 2017. The provision for doubtful accounts was $810,580 for 2018 and write offs were $4,920. The was no provision for doubtful accounts in 2017 and no write offs.