v3.3.1.900

Note 4 - Accounts Receivable | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2015 | Dec. 31, 2014
Receivables [Abstract] |  |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 5. Accounts Receivable Accounts receivable consists of the following:
|  | September 30, 2015 |  |  | December 31, 2014 |
Trade accounts |  | $ | 90,603 |  |  | $ | 154,172 |
Less: Allowance for bad debts |  |  | (20,215 | ) |  |  | (24,882 | )
Less: Allowance for returns |  |  | — |  |  |  | (10,834 | )
|  | $ | 70,388 |  |  | $ | 118,456 |
The following table summarizes the allowance for doubtful accounts as of September 30, 2015 and December 31, 2014:
|  | Balance as of Beginning of Period |  |  | Provisions, net |  |  | Write-Off/ Recovery |  |  | Balance as of End of Period |
Nine months ended September 30, 2015 |  | $ | 24,882 |  |  | $ | (4,672 | ) |  | $ | 5 |  |  | $ | 20,215 |
Year ended December 31, 2014 |  | $ | 2,899 |  |  | $ | 36,763 |  |  | $ | (14,780 | ) |  | $ | 24,882 |
| 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 |

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5162-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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- References No definition available. + Details
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