Total allowance (if any). From the review the current status of the outstanding receivables as bad debts ending settlements as an expense in the period incurred.
Allowance for doubtful accounts (if any) about the review of the current status of receivables outstanding at year-end debt are amortized as an expense in the period incurred.
Allowance for doubtful accounts (if any), about from the review of the current state of outstanding receivables at the end period of bad debts ratio is the cost accounting period occurred.