Accounts Receivable

9 Months Ended

Sep. 30, 2020

Accounts Receivable [Abstract]

Accounts Receivable

4. Accounts Receivable

At September 30, 2020 and December 31, 2019, the Company’s accounts receivable consisted of the following:  

	2020			2019
Billed:
Construction services	$	4,475,588		$	1,321,575
Engineering services		5,232			14,594
Retainage receivable		615,136			544,911
Other receivable		26,959			6,000
Total gross receivables		5,122,915			1,887,080
Less: allowance for credit losses		(785,895	)		(785,895	)
Total net receivables	$	4,337,020		$	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 during the nine months ended September 30, 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.