Valuation Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Valuation Accounts

Valuation Accounts

Valuation and allowance accounts included the following at December 31:

	Balance Beginning of Year		Net Charged to Costs and Expenses		Transfers		Net Write-Off			Balance End of Year
2017
Allowance for doubtful accounts	$	26,556	$	71,667	$	—	$	(37,000	)	$	61,223
Reserve for processing losses	$	172,832			—		—			$	172,832
2016
Allowance for doubtful accounts	$	35,033	$	—	$	—	$	(8,477	)	$	26,556
Reserve for processing losses	$	248,868	—		—		$	(76,036	)	$	172,832