Stock Analysis on Net

Caterpillar Inc. (NYSE:CAT)

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Analysis of Bad Debts

Microsoft Excel

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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Allowance for Credit Losses

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 credit losses
Finance receivables, gross
Financial Ratio
Allowance as a percentage of finance receivables, 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 finance receivables, gross = 100 × Allowance for credit losses ÷ Finance receivables, gross
= 100 × ÷ =

Financial ratio Description The company
Allowance as a percentage of finance receivables, gross Allowance for credit losses divided by the gross financing receivable. Caterpillar Inc. allowance as a percentage of finance receivables, gross increased from 2019 to 2020 but then decreased significantly from 2020 to 2021.