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Analysis of Bad Debts
Allowance for doubtful accounts receivable (bad debts) is a contra account which reduce the balance of the company’s gross accounts receivable.The relationship between the allowance and the balance in receivables should be relatively constant unless there is a change in the economy overall or a change in customer base.
Allowance for Doubtful Accounts Receivable
|Jun 30, 2018||Jun 30, 2017||Jun 30, 2016||Jun 30, 2015||Jun 30, 2014||Jun 30, 2013|
|Selected Financial Data (USD $ in millions)|
|Allowance for doubtful accounts|
|Accounts receivable, gross|
|Allowance as a percentage of accounts receivable, gross1|
Based on: 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31), 10-K (filing date: 2013-07-30).
1 Allowance as a percentage of accounts receivable, gross = 100 × Allowance for doubtful accounts ÷ Accounts receivable, gross
= 100 × ÷ =
|Allowance as a percentage of accounts receivable, gross||Allowance for doubtful accounts divided by the gross accounts receivable.||Microsoft Corp.’s allowance as a percentage of accounts receivable, gross declined from 2016 to 2017 and from 2017 to 2018.|