Note 2 - Accounts Receivable

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

2. Accounts Receivable

Accounts receivable of the following as of

December 31,

	2019			2018
Accounts receivable	$	223,116		$	226,104
Less: allowance for doubtful accounts		(4,662	)		(7,315	)
Net accounts receivable	$	218,454		$	218,789

The Company utilizes a percentage method to establish the allowance for doubtful accounts. The estimated allowance ranges from

1%

to

10%

of outstanding receivables based on factors pertaining to the credit risk of specific customers, historical trends and other information. Delinquent accounts are written off when it is determined that amounts are uncollectible. Bad debt expense for the years ended

December 31, 2019

and

2018

was

$9,233

and

1,162,

respectively.