ALLOWANCE FOR EXPECTED CREDIT LOSSES

3 Months Ended

Mar. 31, 2024

Disclosure Text Block Supplement [Abstract]

Allowance for Credit Losses [Text Block]

NOTE 4 – ALLOWANCE FOR EXPECTED CREDIT LOSSES

Roll-forward of Allowance for Doubtful Accounts

The following table represents the roll-forward of the allowance for doubtful accounts for the three months ended March 31, 2024 and the year ended December 31, 2023:

	March 31, 2024		December 31, 2023
Balance at beginning of period	$	510,212	$	490,311
Current period provision for expected losses		-		115,000
Write-offs		-		(95,099	)
Balance at end of period	$	510,212	$	510,212