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References in periodicals archive ?
Technique 2: Compare beginning allowance for doubtful accounts (BADA) to write-offs (WO).
2011-46 allows a taxpayer to use any reasonable method to determine the amount of the taxpayer's financial statement allowance for doubtful accounts that is attributable to current-year NAE-eligible accounts receivable.
Had it been approved, this proposal would have applied the same antiseptic of sunlight to these accounts as was previously applied to the allowance for doubtful accounts. But the proposal never won approval.
Ultimately, Pat felt that the allowance for doubtful accounts should be reduced, but he preferred a conservative adjustment.
Fourth period profits were also trimmed by the addition of $1.5 million to the drug company's allowance for doubtful accounts. The spokesman attributes this increase to the impact of the recession on California.
The Tax Reform Act of 1986 eliminated the reserve method of calculating the allowance for doubtful accounts for tax purposes for many taxpayers.
If the addition to the allowance for doubtful accounts is $25,000 while the actual amount written off was $5,000, there is a temporary book-tax difference of $20,000, which results in a deferred tax benefit of $7,000 ($20,000 x 35%).
Among the myriad of expected proposed major changes: contingent assets and liabilities associated with an acquisition will be recognized at the date of the acquisition at fair value, with any subsequent changes reflected in earnings (not as an adjustment to goodwill); intellectual property R & D would be capitalized at the date of acquisition; acquired accounts receivable would be recognized at fair value (that is, no separate allowance for doubtful accounts); and all acquisition-related costs paid to third parties would be expensed as incurred.
First, there were disproportionately large allowance for doubtful accounts balances at the end of 1994 and 1995; nearly 40% of gross receivables.
The company's allowance for doubtful accounts expanded 43.5% to $297 million.
The loss due to impairment is equal to the excess of the carrying value of the investment over the present value of the loan's expected future cash flows and is recognized as bad debt expense along with the corresponding allowance for doubtful accounts and notes.