Accounts Receivable

12 Months Ended

Dec. 31, 2021

Accounts Receivable [Abstract]

Accounts Receivable

4. Accounts Receivable

At December 31, 2021 and 2020, the Company’s accounts receivable consisted of the following:

		2021		2020
Billed:
Construction services	$	2,293,187		$	1,391,555
Engineering services		86,388			86,264
Medical revenue		679,446			1,157,819
Retainage receivable		635,049			615,136
Other receivable		186,692			180,748
Total gross receivables		3,880,762			3,431,522
Less: allowance for credit losses		(963,116	)		(795,914	)
Total net receivables	$	2,917,646		$	2,635,608

Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables. The allowance for credit losses was $963,116 and $795,914 as of December 31, 2021 and 2020, respectively. There was a provision of $167,202 for credit losses, no recoveries collected for credit losses and no write offs during the year ended December 31, 2021. There was a provision for credit losses of $10,018, and no write offs for the year ended December 31, 2020. The total net receivables as of January 1, 2020 was $1,101,185.