Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Beginning balance | $65,542 | $22,173 |
| Provision charged to expense | 29,849 | 55,152 |
| Deductions | (40,352) | (11,783) |
| Ending balance | 55,039 | $65,542 |
Paragraphs:
Accounts Receivable
Accounts receivable are uncollateralized customer obligations due under normal trade terms. The Company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions. The Company writes off accounts receivable when they become uncollectible. The allowance for doubtful accounts was $55,039 and $65,542 at December 31, 2019 and 2018, respectively. Management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice, generally greater than 30 days past due date. The delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible. The allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period. Accounts are deemed uncollectible on a case-by-case basis, at management’s discretion based upon an examination of the communication with the delinquent customer and payment history. Typically, accounts are only escalated to “uncollectible” status after multiple attempts at collection have proven unsuccessful.
The allowance for doubtful accounts for the years ended December 31 are as follows:
Question:
Which year has the higher deductions?
Answer: Because Compare the deduction value between the two years, find the year with the higher deductions value, the answer is: 2019.