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The 2009 annual report for Sears Holding Corporation contained the following inf

ID: 2434917 • Letter: T

Question

The 2009 annual report for Sears Holding Corporation contained the following information (in millions):

2009 2008
Accounts receivable $881 $781
Allowance for doubtful accounts 42 37
equals:
Accounts receivable, net $839 $744

A footnote to the financial statements disclosed that accounts receivable write-offs amounted to $13 during 2009 and $3 during 2008. Assume that Sears did not record any recoveries.

Problem: Determine the Bad Debt Expense for 2009 based on the above facts. (answer in millions.)

Explanation / Answer

Allowance for doubtful accounts Beginning Balance $37 Less: Write off during the year $13 Total Available $24 Ending Balance $42 Bad debts Expense $18 ===