Accounts Receivable

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Accounts Receivable [Text Block]

Accounts Receivable

Accounts receivable, net, consists of the following:

	September 30, 2017			December 31, 2016
Accounts receivable	$	7,124,677		$	6,798,943
Allowances for doubtful accounts	(54,048		)	(52,256		)
Accounts receivable, net	$	7,070,629		$	6,746,687

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. The company also has notes receivables with certain customers.  As of September 30, 2017 and December 31, 2016,  the company has one customer with a combined note and accounts receivable balance of approximately $27,850 and $20,000, respectively.  The customer became delinquent on its repayment of the note during the fourth quarter of 2016. The company believes that it will recover all amounts due; however, it is possible that it could incur a loss.