Analysis of Bad Debts

Allowance for doubtful accounts receivable (bad debts) is a contra account which reduce the balance of the company gross accounts receivable. The relationship between the allowance and the balance in receivables should be relatively constant unless there is a change in the economy overall or a change in customer base.

Allowance for Doubtful Accounts Receivable
Allowance for Credit Losses

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Allowance for Doubtful Accounts Receivable

		Dec 31, 2015	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011
	Selected Financial Data (US$ in millions)
	Allowance for doubtful accounts
	Accounts and notes receivable, gross
	Financial Ratio
	Allowance as a percentage of accounts and notes receivable, gross¹

Based on: 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31), 10-K (reporting date: 2011-12-31).

¹ 2015 Calculation
Allowance as a percentage of accounts and notes receivable, gross = 100 × Allowance for doubtful accounts ÷ Accounts and notes receivable, gross
= 100 × ÷ =

Financial ratio	Description	The company
Allowance as a percentage of accounts and notes receivable, gross	Allowance for doubtful accounts divided by the gross accounts receivable.	EMC Corp. allowance as a percentage of accounts and notes receivable, gross increased from 2013 to 2014 and from 2014 to 2015.

Allowance for Credit Losses

		Dec 31, 2015	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011
	Selected Financial Data (US$ in millions)
	Allowance for credit losses
	Gross lease receivables
	Financial Ratio
	Allowance as a percentage of gross lease receivables¹