calculate true up adjustment $1/1/2020$ balance $$1,262,819\mathrm{.}88$ Current year write$-$offs $(23,810\mathrm{.}13)$ Current year provision $-12/31/20$ balance $$1,239,009\mathrm{.}75$ amounts known to be uncollectible $$1,359,428\mathrm{.}95$ mall$-$warts $$0\mathrm{.}00$ amounts not known to be uncollectible $$1,262,819\mathrm{.}88$ rate of estimate $$$$108,754\mathrm{.}32$ total estimated allowance $$$$108,754\mathrm{.}32$ amount currently in ADA $(23,810\mathrm{.}13)$ true up adjustment