Stock subscriptions and other receivables as of December 31, 2021 and 2020 consist of the following:

As of December 31, 2021 and 2020, approximately 0% and 98%, respectively, of net stock subscriptions and other receivables were due from investors. As of December 31, 2021 and 2020, there was no allowance for doubtful accounts. We do not believe we are exposed to significant credit risk related to the receivables due from related parties based on receipt of a majority of these amounts prior to the filing of this Annual Report on Form 10-K. We believe that we have adequately addressed credit risks in estimating the allowance for doubtful accounts.