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Trade Accounts and Bills Receivable, Net | 3 Months Ended
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Mar. 31, 2019
Trade Accounts and Bills Receivable, net [Abstract] |
Trade Accounts and Bills Receivable, net |
| 3. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of December 31, 2018 and March 31, 2019 consisted of the following:
|  | December 31, |  |  | March 31, |
|  | 2018 |  |  | 2019 |
Trade accounts receivable |  | $ | 19,054,863 |  |  | $ | 20,315,956 |
Less: Allowance for doubtful accounts |  |  | (3,657,173 | ) |  |  | (3,819,724 | )
|  |  | 15,397,690 |  |  |  | 16,496,232 |
Bills receivable |  |  | 6,353,342 |  |  |  | 320,653 |
|  | $ | 21,751,032 |  |  | $ | 16,816,885 |
Included in trade accounts and bills receivables are retention receivables of $1,119,490and $1,147,340 as of December 31, 2018 and March 31, 2019. Retention receivables are interest-free and recoverable at the end of the retention period of three to five years. An analysis of the allowance for doubtful accounts is as follows:
|  | March 31, |  |  | March 31, |
|  | 2018 |  |  | 2019 |
Balance at beginning of period |  | $ | 3,700,922 |  |  | $ | 3,657,173 |
Provision for the period |  |  | 11,199 |  |  |  | 241,549 |
Reversal – recoveries by cash |  |  | (97,852 | ) |  |  | (170,387 | )
Charged to consolidated statements of operations and comprehensive (loss) income |  |  | (86,653 | ) |  |  | 71,162 |
Foreign exchange adjustment |  |  | 134,903 |  |  |  | 91,389 |
Balance at end of period |  | $ | 3,749,172 |  |  | $ | 3,819,724 |

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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://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 4: http://fasb.org/us-gaap/role/ref/legacyRef -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 5: http://fasb.org/us-gaap/role/ref/legacyRef -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 6: http://fasb.org/us-gaap/role/ref/legacyRef -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 7: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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