Accounts Receivable

3 Months Ended

Mar. 31, 2020

Accounts Receivable [Abstract]

Accounts Receivable

4. Accounts Receivable

At March 31, 2020 and December 31, 2019, the Company’s accounts receivable consisted of the following: 

	2020			2019
Billed:
Construction services	$	1,282,142		$	1,321,575
Engineering services		45,423			14,594
Retainage receivable		543,416			544,911
Other receivable		9,627			6,000
Total gross receivables		1,880,608			1,887,080
Less: allowance for doubtful accounts		(785,895	)		(785,895	)
Total net receivables	$	1,094,713		$	1,101,185

Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables. There was no provision for doubtful accounts, no recoveries collected for doubtful accounts and no write offs for three months ended March 31, 2020. 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.