3. CONTRACT ACCOUNTING AND ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Costs in excess of billings and billings in excess of costs

Costs and estimated earnings recognized	$	511,108
Less: Billings or cash received		(489,050	)
Costs and estimated earnings in excess of billings on uncompleted contracts	$	22,058

Accounts receivable

At December 31, 2016 and 2015, accounts receivable were as follows:

	December 31, 2016		December 31, 2015
Accounts receivable	$	1,161,064	$	855,017
Less: Allowance for doubtful accounts		–		(23,400	)
Accounts receivable, Net	$	1,161,064	$	831,617