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Microsoft Excel LibreOffice Calc

Walt Disney Co. (DIS)


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.


Accounting Policy on Receivables

Allowance for Doubtful Accounts

Disney maintains an allowance for doubtful accounts to reserve for potentially uncollectible receivables. The allowance for doubtful accounts is estimated based on Disney’s analysis of trends in overall receivables aging, specific identification of certain receivables that are at risk of not being paid, past collection experience and current economic trends.

Source: 10-K (filing date: 2019-11-20).


Allowance for Doubtful Accounts Receivable

Microsoft Excel LibreOffice Calc
Sep 28, 2019 Sep 29, 2018 Sep 30, 2017 Oct 1, 2016 Oct 3, 2015 Sep 27, 2014
Selected Financial Data (US$ in millions)
Allowance for doubtful accounts hidden hidden hidden hidden hidden hidden
Current receivables, gross hidden hidden hidden hidden hidden hidden
Ratio
Allowance as a percentage of current receivables, gross1 hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-11-20), 10-K (filing date: 2018-11-21), 10-K (filing date: 2017-11-22), 10-K (filing date: 2016-11-23), 10-K (filing date: 2015-11-25), 10-K (filing date: 2014-11-19).

2019 Calculations

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

Ratio Description The company
Allowance as a percentage of current receivables, gross Allowance for doubtful accounts divided by the gross accounts receivable. Walt Disney Co.’s allowance as a percentage of current receivables, gross declined from 2017 to 2018 and from 2018 to 2019.