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Accounts Receivable and Unbilled Accounts Receivables | 12 Months Ended
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Dec. 31, 2016
Accounts Receivable and Unbilled Accounts Receivable [Abstract] |
Accounts Receivable and Unbilled Account Receivables [Text Block] |
| 5. | Accounts Receivable and Unbilled Accounts Receivables
Accounts receivable consist of the following:
|  | DECEMBER 31, |
|  | 2016 |  | 2015 |
Commercial |  | $ | 2,319,142 |  | $ | 2,616,702 |
Government |  |  | 3,178,362 |  |  | 8,021,789 |
Gross accounts receivable |  |  | 5,497,504 |  |  | 10,638,491 |
Less: allowances for doubtful accounts |  |  | (344,411) |  |  | (73,378) |
Accounts receivable, net |  | $ | 5,153,093 |  | $ | 10,565,113 |
During the years ended December 31, 2016 and 2015, the Company recorded provisions for bad debt expense related to a single commercial customer totaling approximately $274,000 (which was partially offset by recoveries of approximately $20,000) and $18,100, respectively. The Company has not historically maintained a bad debt reserve for its government customers as it has not experienced material or recurring bad debt charges and the nature and size of the contracts has not necessitated the Company’s establishment of such a bad debt reserve. Unbilled accounts receivable consist of the following:
|  | DECEMBER 31, |
|  | 2016 |  | 2015 |
Commercial |  | $ | 278,862 |  | $ | 422,138 |
Government |  |  | 7,833,828 |  |  | 6,215,449 |
Unbilled accounts receivable |  | $ | 8,112,690 |  | $ | 6,637,587 |

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- Definition Composition of accounts receivable arising from commercial and government customers. + References No definition available. + Details
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