ACCOUNTS RECEIVABLE, NET

9 Months Ended

Sep. 30, 2023

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net, consists of amounts due from invoiced customers and product deliveries and were as follows:

	September 30,		December 31,
	2023		2022
Trade receivables	$	143,990	$	512,420
Less: Allowance for doubtful accounts		-		(2,349	)
Accounts receivable, net	$	143,990	$	510,071

The Company reduced allowance for doubtful accounts by $2,349 for the three and nine months ended September 30, 2023, and recorded $292,010 of bad debt expense due to direct write off balances due from Club Car, LLC (“Club Car”) for the nine months ended September 30, 2023. The Company recorded $2,136 of bad debt expense for the three and nine months ended September 30, 2022.