Valuation Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, 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
2019
Allowance for doubtful accounts	$	55,212	$	89,613	$	—	$	(21,660	)	$	123,165
Reserve for processing losses	374,153		132,000		—		—			506,153
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