Accounts Receivable
Bad Debt Percentage Calculator
Calculate your bad-debt percentage net of recoveries, and project next period's bad debt.
Result
Net bad debt
$3,000.00
Projected bad debt next period
$3,500.00
Bad debt percentage
1%
How it's calculated
Net bad debt = amounts written off − amounts later recovered. Bad-debt % = net bad debt ÷ total credit sales. Applying that rate to projected sales gives a starting point for next period's allowance.