Telkonet, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

D. ACCOUNTS RECEIVABLE

D. ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2013

Components of accounts receivable as of December 31, 2013 and 2012 are as follows:

	2013			2012
Accounts receivable	$	1,816,722		$	3,096,914
Allowance for doubtful accounts		(156,966	)		(70,807	)
Accounts receivable, net	$	1,659,756		$	3,026,107

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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