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Note 4 - Accounts Receivable

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Accounts and Nontrade Receivable [Text Block]

NOTE 4 – ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following on September 30, 2024, and December 31, 2023:

		September 30,				December 31,
		2024				2023
Trade accounts receivable		$	2,548,360			$	3,305,959
Allowance for doubtful accounts			(230,025	)			(134,912	)
Total accounts receivable, net		$	2,318,335			$	3,171,047

The roll-forward of the allowance for doubtful accounts for the periods ended September 30, 2024 and December 31, 2023 is as follows: 

		September 30,				December 31,
		2024				2023
Allowance for doubtful accounts at the beginning of the period		$	134,912			$	59,559
Bad debt expense			93,214				82,066
Receivables written off during the periods			(2,570	)			(10,298	)
Effect of currency translation			4,469				3,585
Allowance for doubtful accounts at the end of the period		$	230,025			$	134,912

X

- Definition

The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/326/tableOfContent

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Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration