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Note 4 - Accounts Receivable
 3 Months Ended
Mar. 31, 2020
Notes to Financial Statements  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
4.
ACCOUNTS RECEIVABLE
 
Accounts receivable are carried at original amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful receivables by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history, and current economic conditions. Accounts receivable are written off when deemed uncollectible.
 
As a result of the payment delays from a large customer, the Company has reserved 
$1,720,000
at 
March 31, 2020
and
December 31, 2019, 
which represents
100%
of the remaining balance owed under the contract. Recoveries of accounts receivable previously written off are recorded when received. Additionally, the Company sold a license sale to a Chinese reseller in
December 2018.
Revenue was recognized in accordance with ASC
606
in the amount of
$1.1
million in
2018.
As of
December 31, 2019,
the
second
payment due to be paid in
March 2019
for
$555,555
was still outstanding and payable. As of
December 31, 2019,
the Company wrote off the amount directly to bad debt expense as it was determined
not
to be collectible.
 
Accounts receivable at
March 31, 2020
and
December 31, 2019
consisted of the following: 
 
   
March 31,
    
December 31,
  
   
20
20
    
201
9
  
Accounts receivable - current
   $
134,078
     $
139,785
  
Accounts receivable - non current
    
1,720,000
      
1,720,000
  
     
1,854,078
      
1,859,785
  
                 
Allowance for doubtful accounts - current
    
(13,785
)
    
(13,785
)
Allowance for doubtful accounts - non current
    
(1,720,000
)
    
(1,720,000
)
     
(1,733,785
)
    
(1,733,785
)
                 
Accounts receivable, net of allowances for doubtful accounts
   $
120,293
     $
126,000