Accounts Receivable and Unbilled Revenue

12 Months Ended

Dec. 31, 2025

Accounts Receivable and Unbilled Revenue [Abstract]

Accounts Receivable and Unbilled Revenue

3.  Accounts Receivable and Unbilled Revenue

Accounts receivable are summarized in the following table:

	As of			As of
	Dec. 31, 2025			Dec. 31, 2024			Change
Accounts receivable – customers	$	8,761		$	8,392		$	369
Life insurance receivable		1,299			–			1,299
Other receivables		222			467			(245	)
		10,282			8,859			1,423
Less: allowance for doubtful accounts		(1,710	)		(1,610	)		(100	)
Accounts receivable, net	$	8,572		$	7,249		$	1,323
Unbilled revenue	$	3,833		$	3,604		$	229

Differences in timing of revenue recognition, billings, and cash collections result in receivables.  Generally, billing occurs subsequent to revenue recognition, resulting in unbilled revenue on the balance sheet.  The Company does not receive advances or deposits from customers before revenue is recognized so no contract liabilities are reported.  Accounts receivable are recorded when the right to consideration becomes unconditional and are presented separately on the balance sheet.  The changes in accounts receivable and in unbilled revenue were primarily due to normal timing difference between performance and the customer’s payments.