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 amount of uncollectible accounts expense for the period is $ 2,300 ($ 230,000 3 0.01). The balance in the Allowance for Doubtful Accounts is $ 2,350 ($ 2,000 2 $ 1,950 1 $ 2,300). The net realizable value of receivables is therefore $ 17,400 ($ 19,750 2 $ 2,350).