ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

3 Months Ended

Mar. 31, 2020

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,		December 31,
		2020		2019
Accounts receivable	$	176,930	$	196,204
Less:   Allowance for doubtful accounts		(111,000)		(111,000)
Total	$	65,930	$	85,204

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 recovery of $508 during the three months ended March 31, 2020 and bad debt expense of $20,000 during the three months ended March 31, 2019.

Our customer deposit liability had the following activity:

		Amount
December 31, 2019	$	562,803
Additional deposits received		1,768,090
Less:  Deposits recognized as revenue		(1,437,289)
March 31, 2020	$	893,604