Paying users zone. Data is hidden behind: .
Get 1-month access to Linde plc for $17.99, or
get full access to the entire website for at least 3 months from $49.99.
We accept:
This is a one-time payment. There is no automatic renewal.
Linde plc pages available today for free:
Analysis of Bad Debts
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
Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).
1 2019 Calculation
Allowance as a percentage of accounts receivable, gross = 100 × Allowance for doubtful accounts ÷ Accounts receivable, gross
= 100 × ÷ =
| Financial ratio | Description | The company |
|---|---|---|
| Allowance as a percentage of accounts receivable, gross | Allowance for doubtful accounts divided by the gross accounts receivable. | Linde plc’s allowance as a percentage of accounts receivable, gross decreased from 2017 to 2018 but then increased from 2018 to 2019 not reaching 2017 level. |