Question: Assume the same facts as in BE 7-22, but that Einhorn determines credit losses using the CECL model introduced in ASU 2016-13 and required in

Assume the same facts as in BE 7-22, but that Einhorn determines credit losses using the CECL model introduced in ASU 2016-13 and required in 2020. How much credit loss should Einhorn recognize?
In BE 7-22
Einhorn Industries believes it is not probable that Thaler Inc. will default on an account receivable, but given the possibility of default, Einhorn believes it will collect $30,000 less than the receivable's current carrying value on Einhorn's balance sheet. Under current GAAP, how much impairment charge should Einhorn recognize?

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