Accounts Receivable

3 Months Ended

Mar. 31, 2017

5.	ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following:

	As of March 31, 2017			As of December 31, 2016			Increase (Decrease)
Trade accounts receivable, gross	$	1,034,068		$	1,013,716		$	20,352
Allowance for bad debt and product returns		(22,406	)		(21,326	)		(1,080	)
Trade accounts receivable, net	$	1,011,662		$	992,390		$	19,272

- 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.

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