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3. CONTRACT ACCOUNTING AND ACCOUNTS RECEIVABLE (Tables)
 12 Months Ended
Dec. 31, 2015
Receivables [Abstract]  
Costs in excess of billings and billings in excess of costs

At December 31, 2015, costs and estimated earnings in excess of billings on uncompleted contracts consisted of the following for contracts accounted for using the percentage of completion method:

 

Costs and estimated earnings recognized  $511,108 
Less: Billings or cash received   (489,050)
Costs and estimated earnings in excess of billings on uncompleted contracts  $22,058 

 

At December 31, 2014, costs and estimated earnings in excess of billings on uncompleted contracts consisted of the following for contracts accounted for using the percentage of completion method:

 

Costs and estimated earnings recognized  $882,716 
Less: Billings or cash received   (790,050)
Costs and estimated earnings in excess of billings on uncompleted contracts  $92,666 

 

At December 31, 2014, billings in excess of costs and estimated earnings on uncompleted contracts consisted of the following for contracts accounted for using the percentage of completion method:

 

Billings and/or cash receipts on uncompleted contract  $15,000 
Less: Revenues recognized   (9,386)
Billings in excess of costs and estimated earnings on uncompleted
contracts		  $5,614 

 
Accounts receivable
   December 31, 2015   December 31, 2014 
Accounts receivable  $855,017   $114,917 
Less: Allowance for doubtful accounts   (23,400)   (11,700)
Accounts receivable, Net  $831,617   $103,217