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Accounts Receivable

12 Months Ended

Dec. 31, 2016

3. ACCOUNTS RECEIVABLE

Accounts receivable represent amounts due from the Company’s customers and are presented net of allowance for doubtful accounts. The components of accounts receivable, net are as follows:

	2017			2016
Accounts receivable	$	671,377		$	576,480
Less: Allowance for doubtful accounts		(18,750	)		(74,354	)
Accounts receivable, net	$	652,627		$	502,126

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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