At the end of next accounting period, bad debts are estimated again and the balance in the allowance account is adjusted. There are two commonly used methods to estimate and adjust the balance of allowance account: 1  Percentage of Sales Method.  Percentage of Receivables Method.
Comfrey has been cultivated as a green vegetable and has been used as an herbal medicine for more than 2,000 years. Comfrey's original name, knitbone, derives from the external use of poultices of its leaves and roots to heal burns, sprains, swelling, and bruises. In Western Europe, comfrey has been used topically for treating inflammatory disorders such as arthritis, gout, and thrombophlebitis, and internally for treating diarrhea.
1 Comfrey oil is extracted from comfrey (Symphytum officinale), a perennial herb of the Boraginaceae family with a black, turnip-like root and large, hairy broad leaves bearings small, bell-shaped flowers. 2  The plant has found widespread use in folk and herbal medicine, acting as a healing agent.omfrey oil is extracted from comfrey (Symphytum officinale), a perennial herb of the Boraginaceae family with a black, turnip-like root and large, hairy broad leaves bearings small, bell-shaped flowers. The plant is native to Europe and grows in damp, grassy places such as ditches and riverbanks.