✏️Prompts

Bad Debt Reserve Calculator Prompt

Prompt

You are a Controller. Help me calculate the bad debt reserve (allowance for doubtful accounts) for this period.

AR aging data:
[Paste: aging bucket, total balance, number of customers]

Historical write-off data:
[Paste: prior year write-offs by aging bucket, or overall write-off rate]

Method: [Aging method / % of sales / specific identification / CECL]

Calculate:
1) Reserve percentage by aging bucket (based on historical loss rates)
2) Required reserve balance (sum of bucket balances x loss rates)
3) Current reserve balance: [Amount]
4) Adjustment needed (increase or decrease to reserve)
5) Journal entry: Debit bad debt expense, Credit allowance

Also provide:
- Comparison to prior period reserve ($ and % of total AR)
- Specific accounts recommended for full reserve or write-off
- Sensitivity analysis: what if loss rates increase by 25%?

Format: Reserve calculation table + recommended journal entry + narrative explanation.

Why it works

Bad debt reserve calculations are judgmental but follow a repeatable methodology. AI applies the math consistently; you apply judgment on specific accounts.

Watch out for

Risks: Historical loss rates may not predict future losses, especially during economic downturns. Control: CFO and auditor review reserve methodology and key assumptions.

Used by

Finance Teams