14. Significant Customer Concentrations

Domestic commercial sales are made throughout the U.S. to commercial airlines and general aviation businesses directly or through distributors. There were two (2) direct commercial customers who represented 15% and 20% of commercial sales in fiscal year 2021 and zero in 2020. The Company has one domestic distributor which receives discounts ranging between 16%-20% discount for stocking, selling, and, in some cases, providing product calibration and repairs. The loss of this distributor would not have a material adverse effect on the Company or its operations. Commercial sales represented 15% and 19% of total sales, respectively, for the fiscal years ended March 31, 2021, and 2020. Our commercial distributor represented approximately 5% and 20%, respectively, of commercial sales during fiscal years 2021 and 2020. This distributor also accounted for 1% and 4% of total sales for the years ended March 31, 2021, and 2020, respectively.

Marketing to the U.S. Government is made directly by employees of the Company or through independent sales representatives, who receive similar commissions to the commercial distributors. For the years ended March 31, 2021, and 2020, sales to the U.S. Government, including shipments through the government’s logistics centers, represented approximately 38% and 30%, respectively, of total sales. For the year ended March 31, 2021, two (2) direct customers represented 10% and 33% of total sales and 12% and 39% of government sales, respectively. No international distributor represented 10% of total sales or 10% of government sales for the year ended March 31, 2021.

Net sales to foreign customers, which, for the most part, are international distributors were $6,071,004 and $8,569,347 for the years ended March 31, 2021, and 2020, respectively. All other sales were to customers located in the U.S. The following table presents net sales by U.S. and foreign countries:

	2021		2020
United States	$	5,511,516	$	7,205,596
Foreign countries		6,071,004		8,569,347
Total Avionics Sales	$	11,582,520	$	15,774,943

Net sales related to any single foreign country did not comprise more than 10% of consolidated net sales. The Company had no assets outside the United States.

Receivables from the U.S. Government represented approximately 5.2% and 27%, respectively, of total receivables on March 31, 2021, and 2020, respectively. As of March 31, 2021, three individual customers represented in total 81% of the Company’s outstanding accounts receivable, ranging between 38% and 19% of the Company’s outstanding accounts receivable on March 31, 2021. As of March 31, 2020, two individual customers represented in total 24% of the Company’s outstanding accounts receivable, ranging between 11% and 13% of the Company’s outstanding accounts receivable. No other customers represented more than 10% of outstanding accounts receivable for the years ended March 31, 2021, and 2020.