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ACCOUNTS RECEIVABLE
9 Months Ended
Sep. 30, 2019
ACCOUNTS RECEIVABLE [Abstract]  
ACCOUNTS RECEIVABLE
NOTE 3 – ACCOUNTS RECEIVABLE

At September 30, 2019 and December 31, 2018, accounts receivable consisted of the following:

  
September 30,
2019
  
December 31,
2018
 
Accounts receivable
 
$
43,144
  
$
24,608
 
Less: Allowance for doubtful accounts
  
-
   
-
 
Total
 
$
43,144
  
$
24,608
 

The Company reviews accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. No allowance for doubtful accounts was considered necessary at September 30, 2019 or December 31, 2018. At September 30, 2019 and December 31, 2018, accounts receivable of $0 and $1,457, respectively, were pledged as collateral for borrowings from financial institutions.