Accounts Receivable

3 Months Ended

Mar. 31, 2019

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

As of March 31, 2019 and December 31, 2018, accounts receivable consisted of the following:

	March 31, 2019			December 31, 2018
Accounts receivable	$	14,436,421		$	13,855,040
Less: allowance for doubtful accounts		(11,305,983	)		(9,527,060	)
	$	3,130,438		$	4,327,980

The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. For the three months ended March 31, 2019 and 2018, bad debt expense amounted to $1,534,761 and $1,318,204, respectively.