Note 6 - Valuation Accounts

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Allowance for Credit Losses [Text Block]

Note

6.

Valuation Accounts

Valuation and allowance accounts included the following at

December 31:

			Net Charged
	Balance		to							Balance End
	Beginning of		Costs and							of
	Year		Expenses		Transfers		Net Write-Off			Year
2020
Allowance for doubtful accounts	$	123,165	$	96,000	$	—	$	(13,643	)	$	205,522
Reserve for processing losses		506,153		132,000		—		(122,954	)		515,199
2019
Allowance for doubtful accounts	$	55,212	$	89,613	$	—	$	(21,660	)	$	123,165
Reserve for processing losses		374,153		132,000		—		—			506,153