What would you reply to the below statement?

Thanks for the comment. An informed owner is aware of the alternate accounting methods and how estimates can affect the financial statements. Therefore, it is important that the owner always reviews the reasonableness of the estimate for bad debts expense that is being used. The method used should attempt to be a true representation of the amount that will be uncollectible. Another, good internal control would be that when the company is being audited, the auditors should review the companys estimate for reasonableness.