3. ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2013

Notes to Financial Statements

Note 3. ACCOUNTS RECEIVABLE

	2013			2012
Accounts receivable	$	2,056,964		$	2,212,448
Allowances for doubtful accounts		(44,849	)		(13,089	)
	$	2,012,115		$	2,199,359

The Company has pledged $156,066 (2012 - $69,410) of the above listed accounts receivable as collateral for the Flexible Solutions Ltd. loan from AFSC (see Note 9b).