ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2017

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

8.        ACCOUNTS RECEIVABLE

	December 31, 2017		December 31, 2016		December 31, 2015
Trade accounts receivable	$	1,201,292	$	2,532,114	$	1,393,533
Other accounts receivable		133,631		585,360		343,408
	$	1,334,923	$	3,117,474	$	1,736,941

All amounts are short-term. The aging analysis of trade receivables is as follows:

	December 31, 2017			December 31, 2016			December 31, 2015
Not past due	$	693,010		$	976,645		$	1,301,720
Past due 0 - 30 days		255,348			969,652			89,643
30 - 60 days		79,600			54,064			1,846
60 - 90 days		4,334			134,468			324
90 - 120 days		139,000			189,640			—
Over 120 days		110,000			327,645			—
Allowance for doubtful accounts		(80,000	)		(120,000	)		—
	$	1,201,292		$	2,532,114		$	1,393,533

All of the Company's trade and other receivables have been reviewed for impairment. During the year ended December 31, 2017, the Company wrote off $26,931 of accounts receivable (2016: $5,071 and 2015: $25,893). The Company recorded $80,000 in allowance for doubtful accounts at December 31, 2017 (2016: $120,000 and 2015: $nil). Subsequent to the year end the Company collected $49,000 in accounts receivable greater than 60 days old.