Trading	Available-For-Sale	Held-To-Maturity
Type	Debt/Equity	Debt/Equity	Debt
Accounting at acceptance	Cost	Cost	Cost
End-of-year valuation	Fair Value	Fair Value	Amortized cost
Valuation adjustments	Market Adjustment account	Market Adjustment account	Not adjusted
Change in fair value	Income	Other Comrehensive Income	...
Non temporary declines	Income	Other Comrehensive Income	Income
B/S	Current Assets	Current/Non-current Assets	Noncurrent

• Percentage-Sale Method

  This method is income statements oriented.Because it attempts to match bad debt expense with the revenues generated by the credit sales in the same period.

• Percentage-of-Outstanding-Receivables Method

  This method is balance sheet oriented.Because it attempts to achive a proper carrying amount for accounts receivable at the end of a period because they are reported at their net realizable value.

		[Dr]Bad Debt Expense	##,###
		    [Cr]Allowance for Uncollectible Accounts	##,###

		When Write-Off
		[Dr]Allowance for Uncollectible Accounts	##,###
		    [Cr]Accounts Receivable		##,###

		When Subsequent collection
		[Dr]Accounts Receivable		##,###
		   [Cr]Allowance for Uncollectible Accounts	##,###

		[Dr]Cash			##,###
			[Cr]Accounts Receivable		##,###
		

		[Dr]Note Receivable	##,###
			[Cr]Discount on NR	##,###
			[Cr]Equipment		##,###

		[Dr]Cash		##,###
		[Dr]Discount on NR	##,###
			[Cr]Interest Income	##,###

		.....

		[Dr]Cash		##,###
			[Cr]Note Receivable	##,###