Accounts Receivable

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Accounts Receivable

6. Accounts Receivable

Accounts receivable is consisted of the following:

	December 31,			December 31,
	2017			2016
Accounts receivable, gross	$	26,965,731		$	12,350,947
Less: allowance for doubtful accounts		(3,646	)		(2,828,796	)
Accounts receivable, net	$	26,962,085		$	9,522,151

The movement of the allowance for doubtful accounts is as follows:

	December 31, 2017			December 31, 2016
Balance at the beginning of the year	$	(2,828,796	)	$	-
Additions charged to bad debt expense		(145,512	)		(2,825,124	)
Write-off of bad debt allowance		89,851			-
Disposal of Zhong Hai Shi Xun		2,880,811			-
Acquisition of WAG		-			(3,672	)
Balance at the end of the year	$	(3,646	)	$	(2,828,796	)