Accounts Receivable (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Schedule of accounts, notes, loans and financing receivable

Accounts receivable consisted of the following at:

	September 30, 2018			December 31, 2017
Accounts receivable under normal 30 day terms	$	2,748,781		$	1,493,084
Financed contracts:
Current portion of long-term		894,819			1,741,669
Long-term, net of current portion		1,163,823			1,515,120
Total accounts receivable		4,807,423			4,749,873
Less allowance for doubtful accounts		(125,027	)		(181,473	)
Accounts receivable, net	$	4,682,396		$	4,568,400
Presented on the balance sheet as:
Accounts receivable, net	$	3,518,573		$	3,053,280
Long-term accounts receivable - financed contracts		1,163,823			1,515,120

Schedule of allowance accounts receivable

A roll-forward of the Company’s allowance for doubtful accounts for the periods presented is as follows:

	September 30, 2018			December 31, 2017
Accounts receivable allowance, beginning of year	$	181,473		$	200,266
Provision adjustment		84,592			(18,793	)
Write-off		(141,038	)		0
Accounts receivable allowance, end of period	$	125,027		$	181,473