Note 5 - Valuation Accounts

12 Months Ended

Dec. 31, 2015

Notes to Financial Statements

Allowance for Credit Losses [Text Block]

Note 5. 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
201 5
Allowance for doubtful accounts	$	45,663	$	-	$	-	$	(10,630	)	$	35,033
Reserve for processing losses		272,365		-		-		(23,497	)		248,868

2014
Allowance for doubtful accounts	$	49,782	$	-	$	-		$	(4,119	)	$	45,663
Reserve for processing losses		297,365		-		(25,000	)		-			272,365