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International Business Machines Corp. (IBM)


Analysis of Bad Debts

Advanced level

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 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Selected Financial Data (US$ in millions)
Allowances for doubtful notes and accounts receivable
Notes and accounts receivable, gross
Financial Ratio
Allowance as a percentage of notes and accounts receivable, gross1

Based on: 10-K (filing date: 2020-02-25), 10-K (filing date: 2019-02-26), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23).

1 2019 Calculation
Allowance as a percentage of notes and accounts receivable, gross = 100 × Allowances for doubtful notes and accounts receivable ÷ Notes and accounts receivable, gross
= 100 × ÷ =

Financial ratio Description The company
Allowance as a percentage of notes and accounts receivable, gross Allowance for doubtful accounts divided by the gross accounts receivable. International Business Machines Corp.’s allowance as a percentage of notes and accounts receivable, gross increased from 2017 to 2018 but then slightly decreased from 2018 to 2019 not reaching 2017 level.

Allowance for Credit Losses

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Selected Financial Data (US$ in millions)
Allowance for credit losses
Financing receivables, gross
Financial Ratio
Allowance as a percentage of financing receivables, gross1

Based on: 10-K (filing date: 2020-02-25), 10-K (filing date: 2019-02-26), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-28), 10-K (filing date: 2016-02-23).

1 2019 Calculation
Allowance as a percentage of financing receivables, gross = 100 × Allowance for credit losses ÷ Financing receivables, gross
= 100 × ÷ =

Financial ratio Description The company
Allowance as a percentage of financing receivables, gross Allowance for credit losses divided by the gross financing receivable. International Business Machines Corp.’s allowance as a percentage of financing receivables, gross decreased from 2017 to 2018 but then slightly increased from 2018 to 2019.