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Accounts Receivable
3 Months Ended
Mar. 28, 2015
Receivables [Abstract]  
Accounts Receivable [Text Block]
Accounts Receivable

Accounts receivable, net, consists of the following:
 
 
March 28,
2015
 
December 31,
2014
Accounts receivable
 
$
4,926,471

 
$
6,103,038

Allowances for doubtful accounts
 
(51,987
)
 
(59,188
)
Accounts receivable, net
 
$
4,874,484

 
$
6,043,850



The company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  The allowances for doubtful accounts are determined using a combination of factors, including the length of time the receivables are outstanding, the current business environment, and historical experience.