Accounts Receivable

6 Months Ended

Jun. 30, 2022

4.	Accounts Receivable

At June 30, 2022 and December 31, 2021, the Company’s accounts receivable consisted of the following:

	2022			2021
Billed:
Construction services	$	2,549,010		$	2,293,187
Engineering services		20,919			86,388
Medical revenue		61,393			679,446
Retainage receivable		697,382			635,049
Other receivable		144,604			186,692
Total gross receivables		3,473,308			3,880,762
Less: allowance for credit losses		(963,116	)		(963,116	)
Total net receivables	$	2,510,192		$	2,917,646

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 as of June 30, 2022 and December 31, 2021. There was a provision for credit losses of $7,024 in during the six months ended June 30, 2022. 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.