At times, a portion of the Company’s accounts receivable will be due from customers that have individual balances of 10% or more of the Company’s total net accounts receivable.  The following is a summary of customers that represent 10% or more of total net accounts receivable as of December 31, 2016 and 2015:

* Customers B, C, D, and E did not have individual balances that represented 10% or more of total net accounts receivable as of December 31, 2016.

** Customer A did not have an individual balance that represented 10% or more of the total net accounts receivable as of December 31, 2015.

A significant portion of sales is derived from certain customer relationships. The following is a summary of customers that represent greater than or equal to 10% of total gross sales for the years ended December 31, 2016 and 2015:

The Company records its sales return allowance at the corporate level based on several factors including historical sales return activity and specific allowances for known customer returns.