3. Receivables

12 Months Ended

Dec. 31, 2018

Accounts Receivable, Net [Abstract]

Receivables

Accounts receivable at December 31, 2018 and 2017, consist of the following:

	2018		2017
Billed federal government	$	612,679	$	560,942
Billed commercial and other		40,160		49,240
Total billed		652,839		610,182
Contract assets		-		5,532
Allowance for doubtful accounts		-		-
Accounts receivable, net	$	652,839	$	615,714

Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. Contract assets are unbilled receivables for services provided through the balance sheet date that are expected to be billed and collected within one year.