Stock Analysis on Net
Stock Analysis on Net

International Business Machines Corp. (NYSE:IBM)

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Analysis of Bad Debts

Microsoft Excel

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.

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Allowance for Doubtful Accounts Receivable

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Selected Financial Data (US$ in millions)
Allowance for expected credit losses on notes and accounts receivable
Notes and accounts receivable, gross
Financial Ratio
Allowance as a percentage of notes and accounts receivable, gross1

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

1 2023 Calculation
Allowance as a percentage of notes and accounts receivable, gross = 100 × Allowance for expected credit losses on notes and accounts receivable ÷ Notes and accounts receivable, gross
= 100 × ÷ =

Financial ratio Description The company
Allowance as a percentage of notes and accounts receivable, gross Allowance for doubtful accounts divided by the gross accounts receivable. International Business Machines Corp. allowance as a percentage of notes and accounts receivable, gross increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.

Allowance for Credit Losses

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Selected Financial Data (US$ in millions)
Allowance for credit losses
Financing receivables, gross
Financial Ratio
Allowance as a percentage of financing receivables, gross1

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

1 2023 Calculation
Allowance as a percentage of financing receivables, gross = 100 × Allowance for credit losses ÷ Financing receivables, gross
= 100 × ÷ =

Financial ratio Description The company
Allowance as a percentage of financing receivables, gross Allowance for credit losses divided by the gross financing receivable. International Business Machines Corp. allowance as a percentage of financing receivables, gross decreased from 2021 to 2022 and from 2022 to 2023.