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Allowance for Credit Losses | 12 Months Ended
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Dec. 31, 2023
Allowance for Credit Losses |
Allowance for Credit Losses | Note 4 – Allowance for Credit Losses The activity in the allowance for doubtful accounts was as follows during the years ended December 31, 2023 and 2022:
|  | 2023 |  |  | 2022 |
Balance at the beginning of the year |  | $ | 1,440,678 |  |  | $ | 202,904 |
Provision for bad debts |  |  | 786,549 |  |  |  | 1,265,143 |
Charge-offs |  |  | (582,189 | ) |  |  | (27,369 | )
Recoveries |  |  | 7 |  |  |  | — |
Balance at the end of the year |  | $ | 1,645,045 |  |  | $ | 1,440,678 |
The allowance for doubtful accounts at December 31, 2023 was $1,645,045, an increase of $204,367 from December 31, 2022. During 2022, we expanded our business in part by acquiring new customers with whom we contract directly. These customers typically require longer credit terms than traditional CPC based customers. One of these customers was a significant portion, 24.1% of our total 2022 revenue, and has stretched its payments to 120 days and beyond. Ultimately, we agreed to extended payments from the customer through September 2024. All amounts due from this customer have been fully reserved as of December 31, 2023.

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- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -Publisher FASB -URI https://asc.fasb.org//310/tableOfContent + Details
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