ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

3 Months Ended

Mar. 31, 2019

Credit Loss, Additional Improvements [Abstract]

Accounts and Nontrade Receivable [Text Block]

NOTE 3.   ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

Our accounts receivable consisted of the following:

		March 31, 2019		December 31, 2018
Accounts receivable	$	622,944	$	476,581
Less:  Allowance for doubtful accounts		(93,000)		(61,000)
Total	$	529,944	$	415,581

We record bad debt expense when we conclude the credit risk of a customer indicates the amount due under the contract is not collectible. We recorded bad debt expense of $32,000 and $67,514, respectively, during the three months ended March 31, 2019 and 2018.

As of March 31, 2019 and December 31, 2018, prepaid expenses and other current assets includes $0 and $18,164 of unbilled revenue, respectively, representing amounts for services completed but not billed.

Our customer deposit liability had the following activity:

		Amount
December 31, 2018	$	391,290
Additional deposits received		449,040
Less:  Deposits recognized as revenue		(509,518)
March 31, 2019	$	330,812