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

12 Months Ended

Dec. 31, 2021

Policies

Accounts Receivable

Accounts Receivable

We operate and grant credit, on an uncollateralized basis. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers comprising our customer base and their dispersion across different industries as well as our emphasis on obtaining deposits and/or payment in advance for services from the majority of our customers. During the year ended December 31, 2021, we had two customers that comprised approximately 10% and 3% of total revenues, respectively. During the year ended December 31, 2020, we had two customers that comprised approximately 12% and 4% of total revenues, respectively.

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 we become aware of a specific customer’s inability to meet our financial obligations, a specific reserve is recorded 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 year ended December 31, 2021 was $1,024. Total bad debt expense and direct write-off for the year ended December 31, 2020 was $1,278.

Accounts receivable consist of the following at December 31:

Schedule of Accounts Receivable
	2021	2020
Accounts receivable	$238,078	$237,698
Less allowance for doubtful accounts	(207,971)	(206,947)
	$30,107	$30,751