Receivables (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Schedule of Receivables

Receivables consist of the following:

	As of June 30, 2023			As of December 31, 2022
Contracts with customers	$	5,814,731		$	5,392,779
Receivables from sales agents		2,139,563			2,209,185
Other		5,214,235			23,200,919
Total receivables		13,168,529			30,802,883
Allowance for doubtful accounts		(1,492,934	)		(2,229,791	)
Net receivables	$	11,675,595		$	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		(651,308	)(1)
Charge-offs		(85,549	)
Ending balance - June 30, 2023	$	1,492,934
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