En CR se utilizan tres métodos para el cálculo de las mismas que son:
Bad debts are accounts receivable that correspond to sales on credit, loans or other debts that have practically no possibility of being paid by the debtor to the company. Unfortunately, not all customers who make purchases on credit will pay businesses the money they owe them.
In Costa Rica three methods are used to calculate them, which are:
Percentage of sales method
It is a percentage of sales based on past activities. The amount is credited to the account «provision for bad debts» in the balance sheet and a debit is recorded in the account «bad debt expense» reported in the income statement and impacting business profits.
Percentage of accounts receivable
Bad accounts can also be estimated by taking a percentage of the balance of accounts receivable at the end of the year. From the final balance of accounts receivable from customers, a percentage is set for the allocation account for the period, the account receivable and the provision are disclosed in the balance sheet. The seat must adjust the balance of the previous year to match the new balance to the allocation of bad debts.
Historical balances
Using mostly in banks, a staggered percentage is estimated according to the maturity of accounts receivable. Individualizes the risk of bad debt for each client, evaluating risks and providing a more accurate estimate of the calculation that will be issued to the expense in the month.
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Hola. Saludos desde Florida. Recientemente ha pasado una ley constitutiva en el estado de FL la cual limita los medios de pagos y genera referencias a los tipos de capital.
Ello ha afectado a los hispanos y comunidad afroamericana.
¿Saben algo al respecto?
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