ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2019

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

7.     ACCOUNTS RECEIVABLE

	December 31,		December 31,		December 31,
	2019		2018		2017
Trade accounts receivable	$	597,505	$	637,421	$	1,201,292
Other accounts receivable		118,191		9,722		133,631
	$	715,696	$	647,143	$	1,334,923

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

	December 31,		December 31,		December 31,
	2019		2018		2017
Not past due	$	472,257	$	361,469	$	693,010
Past due 0 - 30 days		14,139		18,614		255,348
30 - 60 days		20,000		—		79,600
60 - 90 days		—		54,428		4,334
90 – 120 days		—		—		139,000
Over 120 days		114,676		238,600		10,000
Loss Allowance		(23,567)		(35,690)		(80,000)
	$	597,505	$	637,421	$	1,201,292

All of the Company's trade and other receivables have been reviewed for impairment.  During the year ended December 31, 2019, the Company wrote off $64,600 of accounts receivable (year ended December 31, 2018 and 2017: $489,449 and $26,931 respectively).