MYBREAKEVEN • Published November 7, 2026

Allowance for Doubtful Accounts: Estimate and Reconcile — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Movement / target	Amount
Opening allowance credit	1,200
Write-offs debited to allowance	−700
Reinstatement on recovery	+200
Credit balance before new provision	700
Required closing allowance	2,800
Current provision credit needed	2,100

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Bucket / cutoff / evidence	Gross exposure	Supported loss assumption	Required allowance	Existing balance / provision / reviewer
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations