Accounts Receivable

12 Months Ended

Dec. 31, 2023

Accounts Receivable

Accounts Receivable

5. Accounts Receivable

At December 31, 2023, 2022 and 2021, the Company’s accounts receivable consisted of the following:

		2023		2022				2021
Billed:
Construction services	$	819,887		$	1,310,456		$	2,293,187
Engineering services		—			—			86,388
Medical revenue		—			—			679,446
Retainage receivable		—			—			635,049
Other receivable		—			115,746			186,692
Total gross receivables		819,887			1,426,202			3,880,762
Less: allowance for credit losses		(637,134	)		(145,746	)		(963,116	)
Total net receivables	$	182,753		$	1,280,456		$	2,917,646

Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables.