Accounts Receivable, net

9 Months Ended

Sep. 30, 2023

Accounts Receivable, net

Accounts Receivable, net

3)    Accounts Receivable, net

Accounts receivable, net is comprised of the following:

	September 30,		December 31,		December 31,
	2023		2022		2021
Gross accounts receivables	$	3,713,405	$	2,757,839	$	3,363,827
Distribution service fees		(358,661)		(339,094)		(371,310)
Chargebacks accrual		(7,375)		(1,960)		—
Cash discount allowances		(132,967)		(99,671)		(159,446)
Allowance for doubtful accounts		(239,384)		(206,868)		(377,685)
Total accounts receivable, net	$	2,975,018	$	2,110,246	$	2,455,386

For the nine months ended September 30, 2023, gross billings to customers representing 10% or more of the Company’s total gross billings included three customers which represented approximately 23%, 19%, and 17% of total gross billings, respectively. For the nine months ended September 30, 2022, gross billing from customers representing 10% or more of the Company’s total gross billings included four customers which represented approximately 27%, 22%, and 18% and 15% of total gross billings, respectively. Receivables from customers representing 10% or more of the Company’s gross accounts receivable included three customers at September 30, 2023 equal to 43%, 25%, and 14%, respectively. Receivables from customers representing 10% or more of the Company’s gross accounts receivable included two customers at December 31, 2022 equal to 43% and 16%, respectively.