Valuation Accounts

12 Months Ended

Dec. 31, 2018

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
2018
Allowance for doubtful accounts	$	61,223	$	—	$	—	$	(6,011	)	$	55,212
Reserve for processing losses	$	172,832	24,000		191,450		(14,129		)	$	374,153
2017
Allowance for doubtful accounts	$	26,556	$	71,667	$	—	$	(37,000	)	$	61,223
Reserve for processing losses	$	172,832	—		—		—			$	172,832