HCl ==> H(+) + Cl(-) (ii) as a colourless fuming gas. The polar covalent gas Hydrogen Chloride is very soluble in Water. In aqueous solution, the molecule exists in ionic form, as the positively charged Hydrogen Ion, H(+), and the negatively charged Chloride Ion, Cl(-).
You determine that a customer who owes you $180 is never going to pay. To write off the debt, reduce both accounts receivable and the allowance by the amount of the bad debt -- $180. You now have an accounts receivable balance of $19,820 and an allowance of $120. Net accounts receivable remains the same: $19,700.hey do this by taking bad-debt expenses and performing write-offs. A bad-debt expense anticipates future losses, while a write-off is a bookkeeping maneuver that simply acknowledges that a loss has occurred.
It depends on the context of your question. If you are talking about a single fixed asset, the answer is yes. One way to think of it is that depreciation expense and accumulated depreciation work in tandem. What happens to one happens to the other. The distinction between the two accounts is that depreciation expense (as with all operating expenses) resets back to zero at the end of the year. These are considered period expenses. Accumulated depreciation, in contrast, is a balance sheet account.