| 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 |
|
|