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Microsoft Excel LibreOffice Calc

PepsiCo Inc. (PEP)

Analysis of Bad Debts

Difficulty: Advanced

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

Microsoft Excel LibreOffice Calc
Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015 Dec 27, 2014
Selected Financial Data (USD $ in millions)
Allowance for doubtful accounts hidden hidden hidden hidden hidden
Gross receivables hidden hidden hidden hidden hidden
Ratio
Allowance as a percentage of gross receivables1 hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11), 10-K (filing date: 2015-02-12).

2018 Calculations

1 Allowance as a percentage of gross receivables = 100 × Allowance for doubtful accounts ÷ Gross receivables
= 100 × hidden ÷ hidden = hidden

Ratio Description The company
Allowance as a percentage of gross receivables Allowance for doubtful accounts divided by the gross accounts receivable. PepsiCo Inc.’s allowance as a percentage of gross receivables declined from 2016 to 2017 and from 2017 to 2018.