Amazon.com, Inc. opened its virtual doors in July 1995. The business serves customers through its retail Web sites and physical stores and focuses on selection, price, and convenience. The company sells hundreds of millions of unique products through its Web site. Amazon.com, Inc. also manufactures and sells electronic devices, including Kindle e-readers, Fire tablets, and Echo devices. In addition, Amazon.com, Inc. offers Amazon Prime, a membership program that includes unlimited free shipping and instant streaming of thousands of movies and TV episodes.

Requirements
1. What was the amount of net Accounts Receivable as of December 31, 2018? As of December 31, 2017?
2. Review the notes to the financial statements and read the note labeled Accounts Receivable, Net and Other in Note 1–Description of Business and Accounting Policies. How does Amazon.com, Inc. estimate losses on receivables? When are receivables written off?
3. Review the notes to the financial statements and read the note labeled Accounts Receivable, Net and Other in Note 1–Description of Business and Accounting Policies. What was the amount of Allowance for Doubtful Accounts as of December 31, 2018? As of December 31, 2017?
4. Using the information from requirements 2 and 3, determine the gross amount of Accounts Receivable as of December 31, 2018. As of December 31, 2017.
5. Review the notes to the financial statements and read the note labeled Accounts Receivable, Net and Other in Note 1–Description of Business and Accounting Policies. What was the amount of additions to the allowance for doubtful accounts for 2018? What was the amount of deductions to the allowance for doubtful accounts for 2018? Draw a T-account that details the changes in the Allowance for Doubtful Accounts account for 2018. What would additions charged to the allowance for doubtful accounts represent? What would deductions from the account represent?