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Supervisors Tend to Weigh Negative Attributes More Heavily Than Positive

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Supervisors tend to weigh negative attributes more heavily than positive attributes.


Definitions:

Percentage of Receivables

A method for estimating the allowance for doubtful accounts based on the expected percentage of accounts receivable that may not be collectible.

Write Offs

Financial accounting action where the value of an asset is declared worthless, removing it from balance sheet accounts due to loss or impairment.

Uncollectible Accounts

Accounts receivable that a business does not expect to collect and writes off as a loss.

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