NOTE A - SUMMARY OF ACCOUNTING POLICIES AND NATURE OF OPERATIONS: Accounts Receivable (Policies)

12 Months Ended

Dec. 31, 2017

Policies

Accounts Receivable

Accounts Receivable

The Company operates and grants credit, on an uncollateralized basis. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers comprising the Company’s customer base and their dispersion across different industries as well as the Company’s emphasis on obtaining deposits and/or payment in advance for services from the majority of its customers.  During the year ended December 31, 2017 the Company had two customers that each comprised approximately 8% of total revenues.  During the year ended December 31, 2016 the Company had two customers that comprised approximately 8% and 7% of total revenues, respectively.  Due to consolidations resulting from a merger, the customer that comprised approximately 7% of total revenues in 2016, ended their relationship with the Company during the first quarter of 2017.

Accounts receivable, other than certain large customer accounts which are evaluated individually, are considered past due for purposes of determining the allowance for doubtful accounts based on past experience of collectability as follows:

1 – 29 days	1.5 %
30 – 59 days	30 %
60 – 89 days	50 %
> 90 days	100 %

In addition, if the Company becomes aware of a specific customer’s inability to meet its financial obligations, a specific reserve is recoded against amounts due to reduce the net recognized receivable to the amount reasonably expected to be collected.  Total bad debt expense and direct write-off for the years ended December 31, 2017 and 2016 was $480 and $700, respectively.

Accounts receivable consist of the following at December 31:

Schedule of Accounts Receivable
	2017	2016
Accounts receivable	$231,866	$217,678
Less allowance for doubtful accounts	(223,012)	(211,064)
	$8,854	$6,614