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Accounts Receivable and Unbilled Accounts Receivables
 12 Months Ended
Dec. 31, 2016
Accounts Receivable and Unbilled Accounts Receivable [Abstract]  
Accounts Receivable and Unbilled Account Receivables [Text Block]
5.
Accounts Receivable and Unbilled Accounts Receivables
 
Accounts receivable consist of the following:
 
 
 
DECEMBER 31,
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Commercial
 
$
2,319,142
 
$
2,616,702
 
Government
 
 
3,178,362
 
 
8,021,789
 
Gross accounts receivable
 
 
5,497,504
 
 
10,638,491
 
Less: allowances for doubtful accounts
 
 
(344,411)
 
 
(73,378)
 
 
 
 
 
 
 
 
 
Accounts receivable, net
 
$
5,153,093
 
$
10,565,113
 
 
During the years ended December 31, 2016 and 2015, the Company recorded provisions for bad debt expense related to a single commercial customer totaling approximately $274,000 (which was partially offset by recoveries of approximately $20,000) and $18,100, respectively. The Company has not historically maintained a bad debt reserve for its government customers as it has not experienced material or recurring bad debt charges and the nature and size of the contracts has not necessitated the Company’s establishment of such a bad debt reserve.
 
Unbilled accounts receivable consist of the following:
 
 
 
DECEMBER 31,
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Commercial
 
$
278,862
 
$
422,138
 
Government
 
 
7,833,828
 
 
6,215,449
 
 
 
 
 
 
 
 
 
Unbilled accounts receivable
 
$
8,112,690
 
$
6,637,587