ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2021

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

NOTE 4. ACCOUNTS RECEIVABLE

Our accounts receivable consisted of the following:

	December 31,
	2021		2020
Accounts receivable	$	141,188	$	149,605
Less: Allowance for doubtful accounts		(61,000)		(9,000)
Total	$	80,188	$	140,605

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 $53,386, of which $43,000 was related to accounts receivable and the remaining recovery amount is in relation to our notes receivable, and $136,000, of which $9,000 was related to accounts receivable, respectively, during the years ended December 31, 2021 and 2020.