ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

9 Months Ended

Sep. 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:

		September 30,		December 31,
		2019		2018
Accounts receivable	$	551,470	$	476,581
Less:  Allowance for doubtful accounts		(178,000)		(61,000)
Total	$	373,470	$	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 (recovery) of $13,499 and $(28,000), respectively, during the three months ended September 30, 2019 and 2018 and $116,761 and $82,615, respectively, during the nine months ended September 30, 2019 and 2018.

As of September 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
December 31, 2018	$	391,290
Additional deposits received		1,925,859
Less:  Deposits recognized as revenue		(1,560,600)
September 30, 2019	$	756,549