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3. ACCOUNTS RECEIVABLE | 3 Months Ended
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Mar. 31, 2014
Notes to Financial Statements |
Note 3. ACCOUNTS RECEIVABLE | 3. Accounts Receivable
|  | March 31, 2014 |  |  | December 31, 2013 |
Accounts receivable |  | $ | 2,899,965 |  |  | $ | 2,056,964 |
Allowances for doubtful accounts |  |  | (43,151 | ) |  |  | (44,849 | )
|  | $ | 2,856,814 |  |  | $ | 2,012,115 |
The Company has pledged $204,500 (2013 – $303,696) of the above listed accounts receivable as collateral for the Flexible Solutions Ltd. loan from AFSC (see Note 9b).

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- Definition The entire disclosure for financing receivables. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953791-111525 + Details
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