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Trade Accounts and Bills Receivable, net | 9 Months Ended
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Sep. 30, 2018
Trade Accounts and Bills Receivable, net [Text Block] |
3. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of December 31, 2017 and September 30, 2018 consisted of the following:
|  | December 31, |  |  | September 30, |
|  | 2017 |  |  | 2018 |
Trade accounts receivable | $ | 42,095,211 |  | $ | 22,808,582 |
Less: Allowance for doubtful accounts |  | (3,700,922 | ) |  | (3,674,268 | )
|  | 38,394,289 |  |  | 19,134,314 |
Bills receivable |  | 19,124,323 |  |  | 9,471,130 |
| $ | 57,518,612 |  | $ | 28,605,444 |
An analysis of the allowance for doubtful accounts is as follows:
|  | December 31, |  |  | September 30, |
|  | 2017 |  |  | 2018 |
Balance at beginning of period | $ | 2,761,144 |  | $ | 3,700,922 |
Provision for the period |  | 839,917 |  |  | 419,796 |
Reversal - recoveries by cash |  | (114,542 | ) |  | (242,835 | )
Charged to consolidated statements of operations and comprehensive (loss) income |  | 725,375 |  |  | 176,961 |
Foreign exchange adjustment |  | 214,403 |  |  | (203,615 | )
Balance at end of period | $ | 3,700,922 |  | $ | 3,674,268 |

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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=84173941&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(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 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: 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=84173941&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: 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=84173941&loc=d3e5074-111524 + Details
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