Ernst & Young FOUND TION " Application scenarios Professional judgment framework - application scenarios - a Swarice for doubtful account 202 Ernst & Young Foundation Jus ) At High is Floserve SOONE NO MINECRAFT Accounts receivable allowance analysis to 30 days 1 10 60 days 61 to 90 days 91 to 120 days Over 120 days Total 2009 accounts receivable aging balance 520 000 060 $1 020 090 52 500 00 100 090 $1 50OCCO $2 090 090 Aging percentage PLANE 9.52 0 9 5206 3.57 15 Estimated uncollectible $1 200 060 $100 020 $650 090 GAUG DUE $1 209090 56 150 090 Estimated uncollectible percentage IN 10 0 0 0 2 0 048 20.020 80 0 0 25 9 89 18 Actual uncollectible write - of SO 200 090 Actual write- of percentage 10 0018 2010 accounts receivable aging balance 535 000 000 $10 020 020 52 090.090 $1 000 000 $4 002002 $53 090 , GOD Aging percentage BE DANG 18 87 30615 7.55 95 Estimated uncollectible 5700 060 20 cad $200.090 5400 000 $2. 209.090 55 090. 090 Estimated uncollectible ercentage 30 0 015 AGOOD 55.0 045 AND Actual uncollectible write - of 35 100 090 Actual write - off percentage PEICE 2.BAND 2011 accounts receivable aging balance 420 900 900 $8 020 090 54 090 090 $2 010 090 $4 060 000 SAgood and Aging percentage 62.506 MICHAEL 3.320 4 17DE 23278 Estimated uncollectible 5900.000 1609090 5BOO OOO GOO GOO $1 690 090 SQ 300 090 Estimated uncollectible percentage 20 0045 19027 5.Oops 8 9815 Cua uncollectible write - of 54 200 090 Actual write -off percentage 8 Pots 2012 accounts receivable aging balance $ 16 000 000 $27 020 020 $10 000 090 $5 60O OOO $10 020.020 $67 009 090 Aging percentage 22.296 TO SCAN 14 .9:310 7 1636 14 93 15 Estimated uncollectible 5600.0CO $2709090 53 090. OOD 2 060 090 $8 020 090 $16 300 090 Estimated uncollectible percentage 10 DOWN 30 DONE 40 9046 80OOH 21 3 346