reserves

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Related to Allowance for Doubtful Accounts: Bad Debt Expense
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Synonyms for reserves

References in periodicals archive ?
15 per diluted share, resulting primarily from increasing the allowance for doubtful accounts receivable for the direct-to-consumer business
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.
A comprehensive fourth quarter review of the allowance for doubtful accounts in light of recent customer bankruptcies and other legal action for, among other things, collections of past due receivables, a revised assessment of the administrative and payment issues associated with Prescription Drug Plans under Medicare Part D, particularly relating to the aging of co-pays and rejected claims, and the resultant adoption by the Company of a modification to its policy with respect to payment authorization for dispensed prescriptions under Medicare Part D and other payors, resulted in this incremental provision for doubtful accounts.
We recorded an allowance for doubtful accounts in the amount of
Net income for 2006 includes a $107,000 gain resulting from the reversal of the allowance for doubtful accounts, and a $374,000 expense for stock compensation related to the exercising of stock options and the adoption of FAS-123R.
The allowance for doubtful accounts of the Company's Presto credit card at December 31, 2003 will be restated to Ch$13,970 million from Ch$3,059 million.
Service fee receivable, net of allowance for doubtful accounts of $269 and $247, respectively
448(d)(5) by multiplying 95% by the portion of the year-end allowance for doubtful accounts on the taxpayer's applicable financial statement that is attributable to currentyear NAE-eligible accounts receivable.
Comparing the beginning allowance for doubtful accounts to subsequent write-offs determines the adequacy of the existing allowance.
The healthcare information technology company forecast fourth-quarter earnings far below estimates, partly due to lower-than-anticipated up-front license revenue and a higher allowance for doubtful accounts.
The allowance for doubtful accounts and the related bad debt expense are understated by $220,000.
5 million its allowance for doubtful accounts to $3.