Väärtusvähendi kontol kajastatakse ebatõenäoliselt laekuvad arved. Väärtusvähendi summa on hinnanguline, kuna see tuletatakse enne, kui selgub, et teatud arvete eest raha ei laeku.
If a company is using the accrual basis of accounting, it should record an allowance for doubtful accounts, since it provides an estimate of future bad debts that improves the accuracy of the company’s financial statements. Also, by recording the allowance for doubtful accounts at the same time it records a sale, a company is properly matching the projected bad debt expense against the related sale in the same period, which provides an accurate view of the true profitability of a sale.
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