ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

12 Months Ended

Dec. 31, 2019

Credit Loss, Additional Improvements [Abstract]

Accounts and Nontrade Receivable [Text Block]

NOTE 4.   ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS

Our accounts receivable consisted of the following:

		December 31,
		2019		2018
Accounts receivable	$	196,204	$	125,622
Less:  Allowance for doubtful accounts		(111,000)		(9,000)
Total	$	85,204	$	116,622

We record bad debt expense when we conclude the credit risk of a customer indicates the amount due under the contract is not collectible.  We recorded bad debt expense of $103,182 and $15,864, respectively, during the years ended December 31, 2019 and 2018.

As of December 31, 2019, and 2018, prepaid expenses and other current assets includes $0 and $18,164 of unbilled revenue, respectively, representing amounts for services completed but not billed.

Our customer deposit liability had the following activity:

		Amount
December 31, 2018	$	308,111
Additional deposits received		2,252,416
Less:  Deposits recognized as revenue		(1,997,724)
December 31, 2019	$	562,803