Allowance for Doubtful Accounts
Contra-asset estimate of receivables not expected to be collected, including aging, write-offs, and expected-loss analysis.
Expected credit loss estimates, receivable aging, specific write-offs, recoveries, and allowance rollforwards.
Allowance for Doubtful Accounts estimates receivables not expected to be collected and reduces gross receivables to a net carrying amount. Bad Debt addresses balances considered uncollectible and the distinction between expense, allowance use, write-off, and recovery.
Aging of Accounts Receivable groups customer balances by past-due status. It can support an expected-loss estimate, but historical loss rates should be reconciled with current conditions, reasonable forecasts, disputes, customer concentration, and changes in credit policy.
For analysis, compare the allowance rollforward with gross receivables, credit sales, write-offs, recoveries, and aging migration. A reserve percentage is meaningful only in the context of the portfolio and reporting framework.
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Contra-asset estimate of receivables not expected to be collected, including aging, write-offs, and expected-loss analysis.
A receivable or credit exposure judged uncollectible, including its relationship to expected-loss allowances, write-offs, and charge-offs.