Accounts Receivable

12 Months Ended

Dec. 31, 2022

Accounts Receivable

Accounts Receivable

4. Accounts Receivable

At December 31, 2022, 2021 and 2020, the Company’s accounts receivable consisted of the following:

		2022		2021				2020
Billed:
Construction services	$	1,310,456		$	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		115,746			186,692			180,748
Total gross receivables		1,426,202			3,880,762			3,431,522
Less: allowance for credit losses		(145,746	)		(963,116	)		(795,914	)
Total net receivables	$	1,280,456		$	2,917,646		$	2,635,608

Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables. There were direct write offs of $40,580during the year ended December 31, 2022. There was a provision for credit losses of  $0 and $167,202 for the years ended December 31, 2022 and 2021, respectively.