{"id":2935,"date":"2020-11-17T08:15:26","date_gmt":"2020-11-17T08:15:26","guid":{"rendered":"https:\/\/ibrahimshihata.com\/?p=2935"},"modified":"2023-09-06T07:48:38","modified_gmt":"2023-09-06T07:48:38","slug":"how-to-calculate-bad-debt-expense-correctly","status":"publish","type":"post","link":"https:\/\/ibrahimshihata.com\/index.php\/2020\/11\/17\/how-to-calculate-bad-debt-expense-correctly\/","title":{"rendered":"How To Calculate Bad Debt Expense Correctly?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How To Calculate Bad Debt Expense with Accounts Receivable?<\/a><\/li>\n<li><a href=\"#toc-1\">Create a free account to unlock this Template<\/a><\/li>\n<li><a href=\"#toc-2\">Everything to Run Your Business<\/a><\/li>\n<li><a href=\"#toc-4\">When can you write off a bad debt?<\/a><\/li>\n<li><a href=\"#toc-6\">How to directly write off your accounts receivable<\/a><\/li>\n<li><a href=\"#toc-7\">Resources for Your Growing Business<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"bad debt expense calculator\"\/><\/p>\n<p>However, due to unforeseen project delays and financial challenges, Building Solutions Inc. faces difficulties in paying their outstanding invoices on time. The alternative is called the allowance method, which is widely used, especially in the financial <a href=\"https:\/\/www.bookstime.com\/articles\/bad-debts-expense\">bad debt expense calculator<\/a> industry. Basically, this method anticipates that some of the debt will be uncollectable and attempts to account for this right away. This can happen in all types of lending, from business-to-business (B2B) lending to consumer auto loans.<\/p>\n<p>Despite multiple attempts to collect the overdue payments, XYZ Manufacturing is unable to recover the $50,000 owed. In this comprehensive article, we will delve into every aspect of bad debt, equipping you with the knowledge and strategies to steer clear of it and get a grip on your business\u2019s finances. If you&#8217;re using the&nbsp;wrong credit or debit card, it could be costing you serious money. Our experts love this top pick,&nbsp;which features&nbsp;a&nbsp;0% intro APR&nbsp;for 15 months, an insane cash back rate of up to 5%, and all somehow for no annual fee. These resources provide detailed information on Bad Debt Expense, including definitions, calculation methods, and strategies for managing it. Automating these tasks frees your AR team to focus on executing more strategic, value-added work.<\/p>\n<h2 id=\"toc-0\">How To Calculate Bad Debt Expense with Accounts Receivable?<\/h2>\n<p>There  are two distinct ways of calculating bad debt expenses \u2013 the direct write-off  method and the allowance method.he direct write-off method and the allowance method. Bad debt expense is a natural part of any business that extends credit to its customers. Because a small portion of customers will likely end up not being able to pay their bills, a portion of sales or accounts receivable must be ear-marked as bad debt. This small balance is most often estimated and accrued using an allowance account that reduces accounts receivable, though a direct write-off method (which is not allowed under GAAP) may also be used.<\/p>\n<ul>\n<li>Many businesses have incurred significant losses as a result of this period.<\/li>\n<li>The fact of whether an individual will pay their debt is not easily predictable, and therefore, the amount of bad debt cannot always be predicted correctly.<\/li>\n<li>What is the exact amount that should be set as a reserve to cover bad debt expenses?<\/li>\n<li>Company accountants then create an entry debiting bad debts expense and crediting accounts receivable.<\/li>\n<li>Automating these tasks frees your AR team to focus on executing more strategic, value-added work.<\/li>\n<li>The bad debt expense recorded is equal to the value that was recorded on the account receivable.<\/li>\n<\/ul>\n<p>However, bad debt expenses only need to be recorded if you use accrual-based accounting. Most businesses use accrual accounting as it is recommended by Generally Accepted Accounting Principle (GAAP) standards. To estimate bad debts using the allowance method, you can use the bad debt formula.<\/p>\n<h2 id=\"toc-1\">Create a free account to unlock this Template<\/h2>\n<p>Bad debt expense is reported within the selling, general, and administrative expense section of the income statement. However, the entries to record this bad debt expense may be spread throughout a set of financial statements. The allowance for doubtful accounts resides on the balance sheet as a contra asset. Meanwhile, any bad debts that are directly written off reduce the accounts receivable balance on the balance sheet. This allowance can accumulate across accounting periods and may be adjusted based on the balance in the account.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"bad debt expense calculator\"\/><\/p>\n<p>In accrual accounting, companies recognize revenue before cash arrives in their accounts and must record expenses in the same accounting period the revenue originated. Bad debt can be highly damaging to a business, especially if it occurs frequently. Given that the cost does not facilitate returns like other costs, it can highly damage the business.<\/p>\n<h2 id=\"toc-2\">Everything to Run Your Business<\/h2>\n<p>However, it&#8217;s crucial to classify these expenses correctly to ensure that they are accounted for in the appropriate balance sheet account. Working with an external accountant or CPA is a solid way to ensure that you stay on track and get the most up-to-date guidance on your business\u2019 in-house accounting questions. Understanding your bad debt expenses allows your business to plan ahead, determine lost income, and help prevent cash flow issues. If your business is hit with more bad debt than anticipated, you could run into cash flow problems and even risk bankruptcy. Underestimating non-payment risk is common because it\u2019s so difficult to collect enough customer data to understand behavior and determine the risk of non-payment. To record the bad debt expenses, you must debit bad debt expense and a credit allowance for doubtful accounts.<\/p>\n<div style='text-align:center'><iframe width='569' height='319' src='https:\/\/www.youtube.com\/embed\/9yp3NGs-dag' frameborder='0' alt='bad debt expense calculator' allowfullscreen><\/iframe><\/div>\n<p>This is estimated by projecting the percentage of doubtful debts over a defined period. You must record bad debt expenses only if you follow the accrual accounting <a href=\"https:\/\/www.bookstime.com\/articles\/straight-line-depreciation\">https:\/\/www.bookstime.com\/articles\/straight-line-depreciation<\/a> system. If you follow the cash-based method of accounting, you\u2019ll only record revenue once the payment physically arrives in your company\u2019s bank account.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How To Calculate Bad Debt Expense with Accounts Receivable? Create a free account to unlock this Template Everything to Run Your Business When can you write off a bad debt? How to directly write off your accounts receivable Resources for Your Growing Business However, due to unforeseen project delays and financial challenges, Building Solutions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_vp_format_video_url":"","_vp_image_focal_point":[]},"categories":[207],"tags":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"td_80x60":false,"td_100x70":false,"td_218x150":false,"td_265x198":false,"td_324x160":false,"td_324x235":false,"td_324x400":false,"td_356x220":false,"td_356x364":false,"td_533x261":false,"td_534x462":false,"td_696x0":false,"td_696x385":false,"td_741x486":false,"td_1068x580":false,"td_1068x0":false,"td_0x420":false,"vp_sm":false,"vp_md":false,"vp_lg":false,"vp_xl":false,"vp_sm_popup":false,"vp_md_popup":false,"vp_xl_popup":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"shop_catalog":false,"shop_single":false,"shop_thumbnail":false},"uagb_author_info":{"display_name":"ibrahimsh","author_link":"https:\/\/ibrahimshihata.com\/index.php\/author\/ibrahimsh\/"},"uagb_comment_info":0,"uagb_excerpt":"Content How To Calculate Bad Debt Expense with Accounts Receivable? 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