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Accrued Rent and Accounts Receivables, net
 12 Months Ended
Dec. 31, 2019
Receivables [Abstract]  
Accrued Rent and Accounts Receivables, net Accrued Rent and Accounts Receivable, net
Accrued rent and accounts receivable, net, consisted of the following:

December 31,
20192018
Tenant receivables$713,645  $71,955  
Accrued rent322,136  151,777  
Allowance for uncollectible accounts(71,760) (64,630) 
Accrued rents and accounts receivable, net$964,021  $159,102  

As of December 31, 2019 and 2018, the Company had an allowance for uncollectible accounts of $71,760 and $64,630, respectively, related to tenant receivables that the Company has specifically identified as potentially uncollectible based on assessment of each tenant’s credit-worthiness.  For the years ended December 31, 2019 and 2018, the Company recorded bad debt expense in the amount of $7,130 and $51,873, respectively. Bad debt expense and any related recoveries are included in property operating expenses in the accompanying consolidated statements of operations.