The traveller experiences fatigue, disorientation, sleep difficulties, impaired concentration and physical performance, anxiety, loss of appetite and constipation. Jet lag will usually disappear within about three days after arrival. There are, however a number of ways to minimise the impact: Start the journey in as relaxed a state as possible. Ensure a good sleep the night before flying, allow plenty of time to get to the airport.
The .014 is the average percentage of uncollectible accounts receivable during year 1 through year 3. On the other hand, since that data suggest uncollectible accounts are increasing, from 1.25% in year 1 to 1.55% in year 3, the company could estimate its uncollectible accounts receivable to be $255 ($15,000 x .017).
The gross receivable figure is usually classified as a current asset on the balance sheet. However, if a receivable is expected to be collected in longer than 12 months, then it is instead classified as a long-term asset on the balance sheet. There is usually a contra account, called the allowance for doubtful accounts, that offsets the balance in the gross accounts receivable line item. This allowance contains management's best estimate of the total amount of receivables that will not be paid.