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Trade Accounts and Bills Receivable, Net | 9 Months Ended
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Sep. 30, 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 September 30, 2019 consisted of the following:
|  | December 31, |  |  | September 30, |
|  | 2018 |  |  | 2019 |
Trade accounts receivable |  | $ | 19,054,863 |  |  | $ | 20,596,681 |
Less: Allowance for doubtful accounts |  |  | (3,657,173 | ) |  |  | (3,943,983 | )
|  |  | 15,397,690 |  |  |  | 16,652,698 |
Bills receivable |  |  | 6,353,342 |  |  |  | 2,103 |
|  | $ | 21,751,032 |  |  | $ | 16,654,801 |
An analysis of the allowance for doubtful accounts is as follows:
|  | December 31, |  |  | September 30, |
|  | 2018 |  |  | 2019 |
Balance at beginning of period |  | $ | 3,700,922 |  |  | $ | 3,657,173 |
Provision for the period |  |  | 474,950 |  |  |  | 735,619 |
Reversal - recoveries by cash |  |  | (312,462 | ) |  |  | (292,599 | )
Charged to consolidated statements of operations and comprehensive (loss) income |  |  | 162,488 |  |  |  | 443,020 |
Foreign exchange adjustment |  |  | (206,237 | ) |  |  | (156,210 | )
Balance at end of period |  | $ | 3,657,173 |  |  | $ | 3,943,983 |

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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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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