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Accounts Receivable
9 Months Ended
Oct. 01, 2016
Receivables [Abstract]  
Accounts Receivable [Text Block]
Accounts Receivable

Accounts receivable, net, consists of the following:
 
 
October 1,
2016
 
December 31,
2015
Accounts receivable
 
$
5,963,744

 
$
6,211,077

Allowances for doubtful accounts
 
(51,659
)
 
(49,659
)
Accounts receivable, net
 
$
5,912,085

 
$
6,161,418



The company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  The allowances for doubtful accounts are determined using a combination of factors, including the length of time the receivables are outstanding, the current business environment, and historical experience.