Allowance for Loss on Accounts Receivable 

Type - ICOM Arrow
Description: Estimated uncollectible accounts receivables from public debts that brings the receivables amount at their net realizable value. This records the expected expense for any loss due to the debtor's lack of ability to pay DoD for any legal or unforeseeable reasons. This provides DoD the information require to calculate the allowance for doubtful accounts on an annual basis. Appropriate levels of review and approval must be performed prior to recording the allowance for doubtful accounts to the general ledger. 
Information Exchanges: Allowance for Loss on Accounts Receivable
 
CBM Stakeholders: FM
 
Parent ICOM Arrow:  

ICOM Arrow - Diagrams

Count:4
OV-5b Operational Activity Model Diagrams
Administer Financial Assets and Liabilities
Manage General Ledger Transactions
Manage Receivables
Perform Financial Management

ICOM Arrow - Input to Activities

Count:2
Input to Operational Activities
Manage General Ledger Transactions
Post to General Ledger

ICOM Arrow - Output from Activities

Count:3
Output from Operational Activities
Administer Financial Assets and Liabilities
Manage Delinquent Debt
Manage Receivables