We calculate the amount of our doubtful provision based on two factors:
* A general provision based on our aging report (e.g. ##% of AR 1-30 days late, ##% of AR 31-60 days late, ##% of AR 61-90 days late, etc. - with the percentage amounts increasing as the invoices are older)
* A specific provision for special cases where we think we might not get paid, but we are still trying (e.g. bankrupcties, invoices at collection agency)
If this isn't what you're looking for, could you please clarify your question? Thanks!
-Jim