reserves

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The revenue procedure allows taxpayers to use any reasonable method to determine the amount of the allowance for doubtful accounts that is attributable to currentyear NAE-eligible accounts receivable.
This disclosure proposal bears an obvious resemblance to the long-standing requirement that calls for reporting details about a company's allowance for doubtful accounts.
An analysis of historical trends can provide useful information about an entity's past accuracy and possible biases in estimating its allowance for doubtful accounts.
Ultimately, Pat felt that the allowance for doubtful accounts should be reduced, but he preferred a conservative adjustment.
2011-46 allows a taxpayer to use any reasonable method to determine the amount of the taxpayer's financial statement allowance for doubtful accounts that is attributable to current-year NAE-eligible accounts receivable.
For calendar-year taxpayers, the balance of any allowance for doubtful accounts calculated using the reserve method for tax purposes as of December 31, 1986, must be included in taxable income ratably over a four-year period beginning in 1987.
Specifically, the Complaint alleges that throughout the Class Period the defendants made false and/or misleading statements or failed to disclose material adverse facts about Swisher's business, operations and prospects, including that: (1) the Company was improperly accounting for business acquisitions; (2) the Company was improperly calculating its allowance for doubtful accounts receivable; (3) as a result, the Company's income was overstated; (4) as such, the Company's financial results were not prepared in accordance with Generally Accepted Accounting Principles; (5) the Company lacked adequate internal and financial controls; and (6), as a result of the foregoing, the Company's financial statements were materially false and misleading at all relevant times.
Specifically, the Complaint alleges that throughout the Class Period the defendants made false and misleading statements, and/or failed to disclose material adverse facts about Swisher's business, operations and prospects, including: (1) that the Company was improperly accounting for business acquisitions; (2) that the Company was improperly calculating its allowance for doubtful accounts receivable; (3) that, as a result, the Company's income was overstated; (4) that the Company's financial results were not prepared in accordance with Generally Accepted Accounting Principles; (5) that the Company lacked adequate internal and financial controls; and (6), as a result of the foregoing, that the Company's financial statements were materially false and misleading at all relevant times.
Specifically, the Complaint alleges that on March 28, 2012, the Company disclosed that its Audit Committee was conducting an ongoing internal review relating to possible adjustments to Swisher's accounting for business acquisitions and the calculation of the allowance for doubtful accounts receivable.
Specifically, the Complaint alleges that the defendants made false and/or misleading statements and/or failed to disclose: (1) that the Company was improperly accounting for business acquisitions; (2) that the Company was improperly calculating its allowance for doubtful accounts receivable; (3) that, as a result, the Company's income was overstated; (4) that, as such, the Company's financial results were not prepared in accordance with Generally Accepted Accounting Principles; (5) that the Company lacked adequate internal and financial controls; and (6) that, as a result of the foregoing, the Company's financial statements were materially false and misleading at all relevant times.
2 million in accounts receivables, net of a $7 million allowance for doubtful accounts as of June 30, 2011.
Adjusted EBITDA excludes certain non-cash items such as non-cash stock compensation, allowance for doubtful accounts, and acquisition related costs.