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Formula sheet
Every formula in Trade Receivables, in one place. Print it and keep it beside you while you practise.
10.4 Allowance for Impairment of Trade Receivables
Net trade receivables
Net trade receivables = Trade receivables − Allowance for impairment of trade receivables
Allowance for impairment of trade receivables
Allowance for impairment = Estimated % uncollectible × Ending Trade receivables balance