Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as follows. Percent Uncollectible 1 % 3 Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due 12 30 75 Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below.