2. Significant Accounting Policies: Provision For Doubtful Accounts (Policies)

12 Months Ended

Dec. 31, 2013

Policies

Provision For Doubtful Accounts

Provision for Doubtful Accounts

                The allowance for doubtful accounts reflects our best estimate of probable losses inherent in the accounts receivable balance.  The Company determines the allowance based on any known collection issues, historical experience, and other currently available evidence.  The reserve for future credits, discounts, and doubtful accounts was $729,000 and $653,000 as of December 31, 2013 and 2012, respectively.  In regards to identifying uncollectible accounts, the Company reviews an aging report on a consistent basis to determine past due accounts, and utilizes a well established credit rating agency.  The Company charges off those accounts that are deemed uncollectible once all collection efforts have been exhausted.