Impact: allowance for doubtful accounts based on historical experience. Sometimes a debtor may not do as has been done in the past. Resulting in a need to update the account .
Impact: the total allowance, based on the experience in the past. Sometimes, debtors may not follow past experiences did. As a result, to make adjustments to the account .
impact: the allowance for doubtful accounts, based on past experience in some cases, it may not be in accordance with the experience used to do in the past, need to be updated account