Annual report pursuant to Section 13 and 15(d)

2. Receivables

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2. Receivables
12 Months Ended
Dec. 31, 2017
Receivables  
2. Receivables

Accounts receivable at December 31, 2017 and 2016, consist of the following:

 

    2017     2016  
Billed federal government   $ 560,942     $ 693,321  
Billed commercial and other     49,240       67,201  
Total billed     610,182       760,522  
Unbilled     5,532       396,865  
Allowance for doubtful accounts     -       -  
Accounts receivable, net   $ 615,714     $ 1,157,387  

 

Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. Unbilled receivables are for services provided through the balance sheet date that are expected to be billed and collected within one year.