v3.8.0.1

4. Accounts Receivable | 9 Months Ended
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Jun. 30, 2017
Notes |
4. Accounts Receivable | 4. Accounts Receivable Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. A receivable is considered to be past due if any portion of the receivable balance has not been received by the contractual payment date. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $25,468 and $75,161 as of June 30, 2017 and September 30, 2016, respectively. During the three months ended June 30, 2017, the Company wrote off approximately $103,000 of accounts receivable that were previously allowed against.

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