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Accounts Receivable | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Accounts Receivable [Abstract] |  |
Accounts Receivable |
4. | Accounts Receivable
At September 30, 2023 and December 31, 2022, the Company’s accounts receivable consisted of the following:
|  | 2023 |  |  | 2022 |
Billed: |  |  |  |  |  |
Construction services |  | $ | 887,045 |  |  | $ | 1,310,456 |
Other receivable |  |  | — |  |  |  | 115,746 |
Total gross receivables |  |  | 887,045 |  |  |  | 1,426,202 |
Less: allowance for credit losses |  |  | (145,746 | ) |  |  | (145,746 | )
Total net receivables |  | $ | 741,299 |  |  | $ | 1,280,456 |
Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables. |
4. | Accounts Receivable
At December 31, 2022, 2021 and 2020, the Company’s accounts receivable consisted of the following:
|  | 2022 |  |  | 2021 |  |  | 2020 |
Billed: |  |  |  |  |  |  |  |  |
Construction services |  | $ | 1,310,456 |  |  | $ | 2,293,187 |  |  | $ | 1,391,555 |
Engineering services |  |  | — |  |  |  | 86,388 |  |  |  | 86,264 |
Medical revenue |  |  | — |  |  |  | 679,446 |  |  |  | 1,157,819 |
Retainage receivable |  |  | — |  |  |  | 635,049 |  |  |  | 615,136 |
Other receivable |  |  | 115,746 |  |  |  | 186,692 |  |  |  | 180,748 |
Total gross receivables |  |  | 1,426,202 |  |  |  | 3,880,762 |  |  |  | 3,431,522 |
Less: allowance for credit losses |  |  | (145,746 | ) |  |  | (963,116 | ) |  |  | (795,914 | )
Total net receivables |  | $ | 1,280,456 |  |  | $ | 2,917,646 |  |  | $ | 2,635,608 |
Receivables are evaluated for collectability and allowances for potential losses are established or maintained on applicable receivables. There were direct write offs of $40,580 during the year ended December 31, 2022. There was a provision for credit losses of $0 and $167,202 for the years ended December 31, 2022 and 2021, respectively.

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- References No definition available. + Details
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