ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2018

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

8.     ACCOUNTS RECEIVABLE

	December 31,		December 31,		December 31,
	2018		2017		2016
Trade accounts receivable	$	637,421	$	1,201,292	$	2,532,114
Other accounts receivable		9,722		133,631		585,360
	$	647,143	$	1,334,923	$	3,117,474

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

	December 31,		December 31,		December 31,
	2018		2017		2016
Not past due	$	361,469	$	693,010	$	976,645
Past due 0 - 30 days		18,614		255,348		969,652
30 - 60 days		—		79,600		54,064
60 - 90 days		54,428		4,334		134,468
90 – 120 days		—		139,000		189,640
Over 120 days		238,600		110,000		327,645
Loss Allowance		(35,690)		(80,000)		(120,000)
	$	637,421	$	1,201,292	$	2,532,114

All of the Company's trade and other receivables have been reviewed for impairment.  During the year ended December 31, 2018, the Company wrote off $489,449 of accounts receivable (2017: $26,931 and 2016: $5,071).