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| Under this method, a taxpayer computes its uncollectible amount by multiplying its yearend accounts receivable balance by the ratio of the total bad debts of accounts receivable sustained during the current year and five preceding tax years (adjusted for recoveries of bad debts during the same period) to the sum of the accounts receivable earned (i. Uncollectible earned storage charges: covers the insured for $2,000 per customer and $10,000 in any one occurrence; The agency's financial problems have developed over a number of years due to uncollectible loans, loss of revenue to the city and state, as well as a declining real estate market in areas where it has operated. |
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