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Citigroup has said it believes the inquiry is related to investments, business activities and allowances for bad loans in Argentina in the fourth quarter of 2001 and first quarter of 2002, at the height of that country's fiscal crisis.
Citigroup said it believes the probe concerns how it accounted for investments, business activities and allowances for bad loans related to Argentina for the fourth quarter of 2001 and first quarter of 2002.
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Atlas, the largest hauler of freight for other airlines will change the way it accounts for value of inventory, with an allowance for bad debts and maintenance expense.
But in 2007, the company reported that revenue increased by a smaller amount — only 33percentt — and yet the company's allowance for bad debt suddenly rose 19percentt.
In 2005, according to Satyam's S.E.C. filings, its revenue grew about 40percentt and its allowance for bad debts grew about 9percentt.
Chargeoffs occur after six months, and the allowance for bad debt increased last year to $41.3 million from $22.7 million, she said, because of "customer bankruptcies and delinquent accounts due to the economic environment in fiscal 2001".
Allowance for bad debts, unamortized bond discount, and accumulated depreciation are commonly used valuation accounts.
Make allowances for the occasional bad day.
I pulled rank and took away allowances, threatened grounding the kids' for "bad attitudes" -- and they threatened back with the proverbial "So what?" and "I don't care!" It was a complete disaster.
The hospital's net patient revenue is measured as gross patient revenue minus contractual allowances and bad debts.
Even making allowances for sentimentality, one has to admit that good can come out of bad experiences.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com