Accounts Receivable

12 Months Ended

Dec. 31, 2019

Accounts Receivable [Abstract]

Accounts Receivable

4. Accounts Receivable

At December 31, 2019 and 2018, the Company’s accounts receivable consisted of the following: 

	2019		2018
Billed:
Block sales	$	—	$	14,723
Construction services		1,321,575		1,619,498
Engineering services		14,594		400,877
Retainage receivable		544,911		543,417
Other receivable		6,000		7,706
Total gross receivables		1,887,080		2,586,221
Less: allowance for doubtful accounts		(785,895)		(839,895	)
Total net receivables	$	1,101,185	$	1,746,326

Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables.  The allowance for doubtful accounts was $785,895 as of December 31, 2019. There was no provision for doubtful accounts, $54,000 in recoveries collected for doubtful accounts and no write offs for the year ended December 31, 2019. The provision for doubtful accounts was $810,580 and write offs were $4,920 for the year ended December 31, 2018.