NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: d. Accounts Receivable (Policies)

12 Months Ended

Dec. 31, 2023

Policies

d. Accounts Receivable

d.       Accounts Receivable

Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts.  Trade receivables are written off when deemed uncollectible.  Recoveries of trade receivables previously written off are recorded when received. Allowance for doubtful accounts for the years ended December 31, 2023, and 2022, was $0 and $0, respectively. Additionally, bad debt expense for the years ended December 31, 2023, and 2022, was $0 and $0, respectively.