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Accounts Receivable and Unbilled Accounts Receivable
12 Months Ended
Dec. 31, 2013
Accounts Receivable and Unbilled Accounts Receivable [Abstract]  
Accounts Receivable and Unbilled Accounts Receivable
5. Accounts Receivable and Unbilled Accounts Receivables

 

Accounts receivable consist of the following:

 

    DECEMBER 31,  
    2013     2012  
             
Commercial   $ 2,782,179     $ 2,546,268  
Government     4,860,259       4,462,984  
Gross accounts receivable     7,642,438       7,009,252  
Less: allowances for doubtful accounts     (30,038 )     (76,886 )
                 
Accounts receivable, net   $ 7,612,400     $ 6,932,366  

 

For the years ended December 31, 2013 and 2012, the Company had no recoveries of accounts receivable for which an allowance had been previously established.

 

Unbilled accounts receivable consist of the following:

 

    DECEMBER 31,  
    2013     2012  
             
Commercial   $ 435,230     $ 1,564,078  
Government     1,125,800       1,405,372  
                 
Unbilled accounts receivable   $ 1,561,030     $ 2,969,450