Analysis of Bad Debts
Allowance for doubtful accounts receivable (bad debts) is a contra account which reduce the balance of the company 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.
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PepsiCo Inc. pages available for free this week:
- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Geographic Areas
- Selected Financial Data since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Aggregate Accruals
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Allowance for Doubtful Accounts Receivable
| Dec 31, 2022 | Dec 25, 2021 | Dec 26, 2020 | Dec 28, 2019 | Dec 29, 2018 | ||
|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | ||||||
| Allowance | ||||||
| Gross receivables | ||||||
| Financial Ratio | ||||||
| Allowance as a percentage of gross receivables1 | ||||||
Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-25), 10-K (reporting date: 2020-12-26), 10-K (reporting date: 2019-12-28), 10-K (reporting date: 2018-12-29).
1 2022 Calculation
Allowance as a percentage of gross receivables = 100 × Allowance ÷ Gross receivables
= 100 × ÷ =
| Financial ratio | Description | The company |
|---|---|---|
| Allowance as a percentage of gross receivables | Allowance for doubtful accounts divided by the gross accounts receivable. | PepsiCo Inc. allowance as a percentage of gross receivables decreased from 2020 to 2021 and from 2021 to 2022. |