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).
Accounts receivable are reported as current assets on the balance sheet as follows. The Christopher Corporation's balance sheet shows accounts receivable of $67,000 and a $17,000 allowance for uncollectible accounts. The accounts receivable balance means the company's customers owe it $67,000. The allowance for uncollectible accounts balance means the company expects to be unable to collect $17,000 from its customers. As a result, the company expects to be able to collect $50,000 ($67,000 - $17,000) from its customers.