§712.6790. Account 6790 Provision for Uncollectible Notes Receivable  


Latest version.
  • a)         Cost Pool:  Same as Account

     

    b)         Cost Pool Apportionment Basis:  Cost pool equals Account

     

    c)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis

     

    d)         Cost Definition:  Directly assignable

     

    e)         Comments:  Analysis of Account is needed to determine the uncollectible and the purpose to which each amount relates.