Assertion: allowance | /r/HasProperty | established in same accounting period
Facets:
value: as the original sale
type: TEMPORAL
Source sentences:
text: The allowance is established in the same accounting period as the original sale, with an offset to bad debt expense.
text: Because the allowance for doubtful accounts is established in the same accounting period as the original sale, an entity does not know for certain which exact receivables will be paid and which will default.
text: dictate that the allowance must still be established in the same accounting period as the sale but can be based on an anticipated and estimated figure.