NOTE A - SUMMARY OF ACCOUNTING POLICIES AND NATURE OF OPERATIONS: Accounts Receivable (Policies)

12 Months Ended

Dec. 31, 2023

Policies

Accounts Receivable

Accounts Receivable

We operate and grant credit, on an uncollateralized basis. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers comprising our customer base and their dispersion across different industries as well as our emphasis on obtaining deposits and/or payment in advance for services from the majority of our customers. During the year ended December 31, 2023, we had no customers that comprised 10% or more of total revenues. During the year ended December 31, 2022, we had one customer that comprised approximately 10% of total revenues.

Accounts receivable, other than certain large customer accounts which are evaluated individually, are considered past due for purposes of determining the allowances for doubtful accounts based on past experience of collectability as follows:

1 - 29 days	1.5%
30 - 59 days	30%
60 – 89 days	50%
>90 days	100%

In addition, if we become aware of a specific customer’s inability to meet our financial obligations, a specific reserve is recorded against amounts due to reduce the net recognized receivable to the amount reasonably expected to be collected. Total bad debt expense and direct write-off for the year ended December 31, 2023 was $1,111. Total bad debt expense and direct write-off recovery for the year ended December 31, 2022 was $453.

Accounts receivable consist of the following at December 31:

Schedule of Accounts Receivable
	2023	2022
Accounts receivable	$209,515	$209,049
Less allowance for doubtful accounts	(208,692)	(207,465)
	$823	$1,584