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ACCOUNTS RECEIVABLE, NET (Tables)
12 Months Ended
Dec. 31, 2021
Credit Loss [Abstract]  
Changes in the allowance for doubtful accounts

Changes in the allowance for doubtful accounts are as follows:

 

ACCOUNTS RECEIVABLE
   Year ended December 31, 
   2021   2020 
         
Beginning of year  $10,000   $10,000 
Charged to costs and expenses   -    - 
Write-offs, net of recoveries   -    - 
           
End of year  $10,000   $10,000