Stock Analysis on Net

Fiserv Inc. (NASDAQ:FISV)

$22.49

This company has been moved to the archive! The financial data has not been updated since April 28, 2022.

Analysis of Bad Debts

Microsoft Excel

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Allowance for Doubtful Accounts Receivable

Microsoft Excel
Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
Selected Financial Data (US$ in millions)
Allowance for doubtful accounts
Trade accounts receivable, gross
Financial Ratio
Allowance as a percentage of trade accounts receivable, gross1

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

1 2021 Calculation
Allowance as a percentage of trade accounts receivable, gross = 100 × Allowance for doubtful accounts ÷ Trade accounts receivable, gross
= 100 × ÷ =


Allowance for Doubtful Accounts
The allowance for doubtful accounts increased steadily over the five-year period, rising from $15 million in 2017 to $55 million in 2021. This reflects a more than threefold increase, indicating an expectation of higher credit losses or a more conservative approach to estimating uncollectible receivables.
Trade Accounts Receivable, Gross
The gross trade accounts receivable exhibited volatility during the period. There was a moderate increase from $1,012 million in 2017 to $1,067 million in 2018, followed by a significant jump to $2,821 million in 2019. This was followed by a decline to $2,530 million in 2020 and a subsequent increase to $2,915 million in 2021, suggesting fluctuations in sales or credit terms extended to customers.
Allowance as a Percentage of Trade Accounts Receivable, Gross
The allowance as a percentage of gross trade accounts receivable remained relatively stable, though with some variation. Starting at 1.48% in 2017, it increased slightly to 1.69% in 2018 before decreasing to 1.38% in 2019. Thereafter, the percentage rose again to 1.90% in 2020 and slightly decreased to 1.89% in 2021. The overall trend suggests a relatively consistent proportion of doubtful accounts relative to total receivables, despite fluctuations in absolute values.