D&D Campaign Building 101: Villains. by Â· October 31, 2013. If your D&D game is like most, your PCs are probably the heroic types. They put the rightful heir to the kingdom on the throne, save the princess, quell the hobgoblin uprising, and prevent the magical MacGuffin object from falling into the wrong hands.
1 Period refers to the average accounts receivable collection period.  2 Days refers to the number of days in the period being measured.  Receivables Turnover refers to the receivables turnover ratio calculated earlier using net credit sales and average account receivable over the period.
When using the allowance for uncollectible accounts, the estimated amount of bad debt expense is calculated in one of two main ways. First, an aging schedule is utilized to determine the duration of time a receivable has been outstanding.