General form of registration statement for all companies including face-amount certificate companies

3a. Accounts Receivable

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3a. Accounts Receivable
 9 Months Ended 12 Months Ended
Sep. 30, 2012
Dec. 31, 2011
Receivables [Abstract]    
3a. Accounts Receivable

 

Accounts receivable consisted of the following at December 31, 2011 and 2010:

 

    December 31, 2011     December 31, 2010  
             
Accounts receivable   $ 894,829     $ 1,112,597  
Less: Allowance for doubtful accounts     (47,595 )     (47,934 )
Accounts receivable, net   $ 847,234     $ 1,064,663  


Bad debt expense was $21,200 and $23,379 for the years ended December 31, 2011 and 2010, respectively.

 

See also Note 14 for concentrations of accounts receivable.