Accounts Receivable, net

12 Months Ended

Dec. 31, 2021

Accounts Receivable, net

Accounts Receivable, net

3)    Accounts Receivable, net

Accounts receivable, net is comprised of the following:

	December 31,		December 31,
	2021		2020
Gross accounts receivables	$	3,363,827	$	6,560,291
Distribution service fees		(371,310)		(972,652)
Chargebacks accruals		—		(121,269)
Cash discount allowances		(159,446)		(84,601)
Allowance for doubtful accounts		(377,685)		(228,800)
Total accounts receivable, net	$	2,455,386	$	5,152,969

For the year ended December 31, 2021, gross sales from customers representing 10% or more of the Company’s total gross sales included five customers which represented approximately 27%, 22%, 16%, 13% and 11% of total gross sales. For the year ended December 31, 2020, gross sales from customers representing 10% or more of the Company’s total gross sales included one customer which represented approximately 85% of total gross sales.

Receivables from customers representing 10% or more of the Company’s gross accounts receivable included three customers at December 31, 2021 equal to 40%, 19% and 15%, respectively, of the Company’s total gross accounts receivables. Receivables from customers representing 10% or more of the Company’s gross accounts receivable included one customer at December 31, 2020 equal to 93% of the Company’s total gross accounts receivables.