Receivables , Her of Allowance for Doubtful Accounts Our receivables are mainly comprised of receivables for product and equipment sales to and...

Managers could use that discretion to manage earnings to mislead the investment public. Starbucks discloses net accounts receivable on the face of the balance sheet and the allowance account in Note 1 on page 54.

If we divide gross accounts receivable by the allowance for doubtful accounts in the last two years, we see an increase in the percent of the gross accounts receivable that management believes to be uncollectible: