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Microsoft Excel LibreOffice Calc

3M Co. (MMM)

Análisis de Deudas Incobrables

Alto nivel de dificultad

Allowance for doubtful accounts receivable (bad debts) is a contra account which reduce the balance of the company’s gross accounts receivable.The relationship between the allowance and the balance in receivables should be relatively constant unless there is a change in the economy overall or a change in customer base.

Política Contable de Cuentas por Cobrar

Accounts receivable and allowances

Trade accounts receivable are recorded at the invoiced amount and do not bear interest. 3M maintains allowances for bad debts, cash discounts, product returns and various other items. The allowance for doubtful accounts and product returns is based on the best estimate of the amount of probable credit losses in existing accounts receivable and anticipated sales returns. 3M determines the allowances based on historical write-off experience by industry and regional economic data and historical sales returns. 3M reviews the allowance for doubtful accounts monthly. 3M does not have any significant off-balance-sheet credit exposure related to its customers.

Fuente: 10-K (filing date: 2019-02-07).

Provisión para Cuentas por Cobrar Dudosas

Microsoft Excel LibreOffice Calc
31 dic. 2018 31 dic. 2017 31 dic. 2016 31 dic. 2015 31 dic. 2014
Información Financiera Seleccionada (USD $ in millions, translated from US$)
Allowances hidden hidden hidden hidden hidden
Accounts receivable, gross hidden hidden hidden hidden hidden
Allowance as a percentage of accounts receivable, gross1 hidden hidden hidden hidden hidden

Fuente: 3M Co. (MMM) | Bad Debts (www.stock-analysis-on.net)

2018 Calculations

1 Allowance as a percentage of accounts receivable, gross = 100 × Allowances ÷ Accounts receivable, gross
= 100 × hidden ÷ hidden = hidden

Ratio Descripción La empresa
Allowance as a percentage of accounts receivable, gross Allowance for doubtful accounts divided by the gross accounts receivable. 3M Co.’s allowance as a percentage of accounts receivable, gross increased from 2016 to 2017 but then declined significantly from 2017 to 2018.