ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

6 Months Ended

Jun. 30, 2019

Credit Loss, Additional Improvements [Abstract]

Accounts and Nontrade Receivable [Text Block]

NOTE 2.   ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

Our accounts receivable consisted of the following:

		June 30,		December 31,
		2019		2018
Accounts receivable	$	516,288	$	476,581
Less:  Allowance for doubtful accounts		(166,000)		(61,000)
Total	$	350,288	$	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 $71,262 and $43,101, respectively, during the three months ended June 30, 2019 and 2018 and $103,262 and $110,615, respectively, during the six months ended June 30, 2019 and 2018.

As of June 30, 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 deferred revenue and customer deposit liability had the following activity:

		Amount
January 1, 2019	$	391,290
Additional deposits received		942,136
Less:  Deposits recognized as revenue		(876,227)
June 30, 2019	$	457,199