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Reading 3M Company’s Balance Sheet: Accounts Receivable The following current as

ID: 2493691 • Letter: R

Question

Reading 3M Company’s Balance Sheet: Accounts Receivable The following current asset appears on the balance sheet in 3M Company’s Form 10-K for the year ended December 31, 2012 (amounts in millions of dollars): Use this information to answer the following questions. Enter dollar amounts in millions. Required: 1. What is the balance in 3M Company’s Allowance for Doubtful Accounts at the end of 2012 and 2011? 2012 $ _________________ million 2011 $ _________________ million 2. What is the net realizable value of 3M Company’s accounts receivable at the end of each of these two years? 2012 $ _________________ million 2011 $ _________________ million

Explanation / Answer

Requirement 1:

Balance in 3M Company's Allowancce for Doubtful Accounts:

Allowance for Doubtful Accounts = Bad debt / Doubtful Accounts

2012 - 105m

2011 - 108m

Requirement 2:

Net Realizable Value of 3M Company's accounts Receivable:

Net Realizable Value of Accounts Receivable = Accounts Receivable, net

= Accounts Receivable, Gross - Bad debt / Doubtful Accunts

2012 - 4.06 b

2011 - 3.87 b