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3. Allowance for Doubtful Accounts
9 Months Ended
Sep. 30, 2019
Allowance For Doubtful Accounts  
NOTE 3 - Allowance for Doubtful Accounts

The allowance for doubtful accounts on trade receivables was approximately $50 on gross trade receivables of $2,921 and $5,771 at September 30, 2019 and December 31, 2018, 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.