Paying users zone. Data is covered by hidden.

  • Get to Emerson Electric Co. for $13.99, or

  • get to whole website for at least 3 months from $49.99.

Microsoft Excel LibreOffice Calc


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
Sep 30, 2017 Sep 30, 2016 Sep 30, 2015 Sep 30, 2014 Sep 30, 2013 Sep 30, 2012
Selected Financial Data (USD $ in millions)
Allowances for doubtful accounts hidden hidden hidden hidden hidden hidden
Receivables, gross hidden hidden hidden hidden hidden hidden
Ratio
Allowance as a percentage of receivables, gross1 hidden% hidden% hidden% hidden% hidden% hidden%

Source: Based on data from Emerson Electric Co. Annual Reports

2017 Calculations

1 Allowance as a percentage of receivables, gross = 100 × Allowances for doubtful accounts ÷ Receivables, gross
= 100 × hidden ÷ hidden = hidden%

Ratio Description The company
Allowance as a percentage of receivables, gross Allowance for doubtful accounts divided by the gross accounts receivable. Emerson Electric Co.'s allowance as a percentage of receivables, gross increased from 2015 to 2016 but then declined significantly from 2016 to 2017.