Note 4 - Accounts Receivable

12 Months Ended

Dec. 31, 2014

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

4. Accounts Receivable

Accounts receivable consists of the following:

	December 31, 2014			December 31, 2013
Trade accounts	$	154,172		$	575,375
Less: Allowance for bad debts		(24,882	)		(2,899	)
Less: Allowance for returns		(10,834	)		(4,953	)
	$	118,456		$	567,523

The following table summarizes the allowance for doubtful accounts as of December 31, 2014 and 2013:

	Balance as of Beginning of Period		Provisions, net		Write-Off			Balance as of End of Period
Year ended December 31, 2014	$	2,899	$	36,763	$	(14,780	)	$	24,882
Year ended December 31, 2013	$	108,750	$	92,224	$	(198,075	)	$	2,899

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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