A debit batance in the Allowance for Doubtful Accounts is the normal balance for that account. indicates that actual bad debt write-offs have been less than what was estimated. cannot occurif the percentage of recelvables method of estimating bad debts is used. Indicates that actual bad debt write-olfs have exceeded previous provisions for bad debts. Accounts Receivable Turnover measures how frequently during the year the accounts receivable are converted to cash the number of days of accounts receivable outstanding. the fair market value of accounts receivable the efficiency of the accounts payable function