Note 4 – Accounts and Other Receivable

Accounts receivable, net of allowances for doubtful accounts, consisted of the following:

During the years ended December 31, 2025 and 2024, the Company charged $2,256,846 and $0, respectively, to bad debt expense. The $2,256,846 is comprised of the remaining balance in other receivables of $1,654,249, a write off of uncollectible accounts receivable of $225,018 and recognizing an allowance for doubtful accounts of $377,579. During the year ended December 31, 2024, the Company had other receivables related to $252,405 for Employee Retention Credits, $258,129 related to an insurance claim for stolen goods and $1,489,103 related to disputed accounts receivables.