ACCOUNTS RECEIVABLE	9 Months Ended
Sep. 30, 2024
Credit Loss [Abstract]
ACCOUNTS RECEIVABLE	NOTE 5. ACCOUNTS RECEIVABLE Accounts receivable is mainly related to CO-OP billing. HCWC bills its vendors for advertising vendors’ products in our sales channels. Advertising revenue is included in sales revenue in the condensed consolidated statement of operations. The Company recorded advertising revenue of approximately $294,000 and $68,000 for the three months ended September 30, 2024 and 2023, and $473,000 and 206,000 for the nine months ended September 30, 2024 and 2023, respectively. The Company’s accounts receivable totalled approximately $340,000 and $128,000 at September 30, 2024 and December 31, 2023, respectively. The Company’s credit loss is attributable to accounts receivable, and the Company determines the required allowance for expected credit losses using information such as customer credit history, payment history, and financial condition. Amounts are recorded to the allowance when it is determined that expected credit losses may occur. The Company reserved approximately $26,000 and $15,000 credit loss as of September 30, 2024 and December 31, 2023, respectively.

ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2024

NOTE 5. ACCOUNTS RECEIVABLE

Accounts receivable is mainly related to CO-OP billing. HCWC bills its vendors for advertising vendors’ products in our sales channels. Advertising revenue is included in sales revenue in the condensed consolidated statement of operations. The Company recorded advertising revenue of approximately $294,000 and $68,000 for the three months ended September 30, 2024 and 2023, and $473,000 and 206,000 for the nine months ended September 30, 2024 and 2023, respectively. The Company’s accounts receivable totalled approximately $340,000 and $128,000 at September 30, 2024 and December 31, 2023, respectively.

The Company’s credit loss is attributable to accounts receivable, and the Company determines the required allowance for expected credit losses using information such as customer credit history, payment history, and financial condition. Amounts are recorded to the allowance when it is determined that expected credit losses may occur. The Company reserved approximately $26,000 and $15,000 credit loss as of September 30, 2024 and December 31, 2023, respectively.