Receivables (Tables)

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Schedule of Receivables

Receivables consist of the following:

	As of March 31, 2023			As of December 31, 2022
Contracts with customers	$	5,145,833		$	5,392,779
Receivables from sales agents		2,254,183			2,209,185
Other		10,844,499			23,200,919
Total receivables		18,244,515			30,802,883
Allowance for doubtful accounts		(1,867,124	)		(2,229,791	)
Net receivables	$	16,377,391		$	28,573,092

Schedule of Allowance Credit Losses

The following table presents a roll forward of the allowance for credit losses.

	Allowance
Beginning balance - January 1, 2023	$	2,229,791
Change in provision for credit losses		(318,664	)(1)
Charge-offs		(44,003	)
Ending balance - March 31, 2023	$	1,867,124
Beginning balance - January 1, 2022	$	1,800,725
Change in provision for credit losses		799,888	(1)
Charge-offs		(370,822	)
Ending balance - December 31, 2022	$	2,229,791

(1) Included in other expenses on the condensed consolidated statements of earnings