AFDA

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Related to Allowance for Doubtful Accounts: Bad Debt Expense
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AcronymDefinition
AFDAAlt.Fan.Douglas-Adams (USENET)
AFDAAssociation of Federal Defense Attorneys
AFDAAustralian Funeral Directors Association
AFDAA Few Days Ago
AFDAAssociation Francaise des Arabisants
AFDAAmerican Food and Drug Administration
AFDAArkansas Development Finance Authority
AFDAAllowance for Doubtful Accounts (accounting)
AFDAAdministrative Functions Disposal Authority (Australia)
AFDAArizona Fire District Association
AFDAAmerican Family Data Archive
AFDAAssociation Française de Danse Acrobatique
AFDAArizona Funeral Directors Association
AFDAAustralian Flying Disc Association Inc. (Sydney, NSW, Australia)
AFDAAssociation Finistérienne des Déficients Auditifs
AFDAAlabama Funeral Directors Association
AFDAAssociation of Finnish Defence and Aerospace Industries (Finland)
AFDAAircraft Flight Developers Association
AFDAArkansas Funeral Directors Association
AFDAAsian Federation of Dietetic Associations
AFDAArmed Forces Discipline Act (New Zealand)
AFDAAmerican Flag Day Association
AFDAApplied Functional Data Analysis
AFDAAir Force Data Administrator (USAF)
AFDAAdvanced Function Display Adapter
AFDAAssociation Française pour le Droit de l'Alimentation
AFDAAberdeen Facial Disfigurement Association (UK)
AFDAAssociation Française de Défense Animalex
AFDAAutomatic Fire Detection Apparatus
AFDAAxial Flux Difference Alarm
AFDAAmyloid Fibril Degrading Activity
AFDAAdvanced Filter Design Alternatives (MATLAB toolbox)
AFDAAcademy of Film and Dramatic Art (Zambia)
AFDAAustralian Fashion Designer Award
AFDAAlternative Fuels Data Center (US Department of Energy National Renewable Energy Laboratory)
AFDAArizona Federation of Darts Association
AFDAAfrican Film Drama Arts
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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.