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Aging would give mathematical/analytical over-view adhere to A/R policies /bench-marks/pre-established management standards, with the following possible considerations:
It depends "generally" upon customer/client credibility rating and past payment experience, secondly pie contirbution in total sales revenue. Higher sales revenue contribution, higher discounts & vise versa.
In case the client/customer by chance (associate person) have stake in business, then it will all depends upon management discretion/decision, in evaluating dicounting policies, with/without off-setting other related party bilateral transactions.
Yester year(s) bad debts provision cut-offs & trends directly proportional to Sales trend and value contribution.