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3. Allowance for Doubtful Accounts
9 Months Ended
Sep. 30, 2017
Notes to Financial Statements  
NOTE 3 - Allowance for Doubtful Accounts

The allowance for doubtful accounts on trade receivables was approximately $50 on gross trade receivables of $7,082 and $3,498 at September 30, 2017 and December 31, 2016, respectively. This allowance is used to state trade receivables at a net realizable value or the amount that the Company estimates will be collected of the Company’s gross trade receivables.