The encroachment, breach, or violation of a right, law, regulation, or contract. The term is most frequently used in reference to the invasion of rights secured by Copyright, patent, or trademark.
Multiply the after-tax interest rate of your debt by the principal amount of your debt. The result will be the true annual dollar cost of your debt. For example, if your loan is for $100,000, your interest rate is 5 percent and your after-tax interest rate is 4 percent, $100,000 times 4 percent equals $4,000.
Calculating the percentage of bad debt. The basic method for calculating the percentage of bad debt is quite simple. Divide the amount of bad debt by the total accounts receivable for a period, and multiply by 100. There are two main methods companies can use to calculate their bad debts. The first method is known as the direct write-off method, which uses the actual uncollectable amount of debt.