ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2022

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

NOTE 4. ACCOUNTS RECEIVABLE

Our accounts receivable consisted of the following:

	December 31,
	2022		2021
Accounts receivable	$	83,373	$	141,188
Less: Allowance for doubtful accounts		(42,000)		(61,000)
Total	$	41,373	$	80,188

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 $6,280 and $53,386 during the years ended December 31, 2022 and 2021, respectively.