Accounts receivable

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Accounts receivable

3. Accounts receivable:

The accounts receivable as at September 30, 2021, is summarized as follows:

	September 30, 2021			December 31, 2020
Accounts receivable	$	3,595,222		$	3,989,200
Expected credit losses		(55,538	)		(55,660	)
Net accounts receivable	$	3,539,684		$	3,933,540

The Company had bank accounts with the National Bank of Anguilla. During the year ended December 31, 2016, the National Bank of Anguilla filed for chapter 11 protection. The Company expensed the balance on account of $27,666 in fiscal 2016 as a doubtful debt. Additionally, the Company has a doubtful debt provision of $27,872 for existing accounts receivable.

Kidoz Inc. and subsidiaries

(Expressed in United States Dollars)

Notes to Consolidated Financial Statements

Nine Months ended September 30, 2021 and 2020

(Unaudited)