Find a 2019 or 2018 annual report for a U.S. company of your choice on Internet (except Amazon) and search for its policy on estimating doubtful accounts from the notes section of its annual report. (1) Provide the URL (2) Copy and paste the company's statement regarding how it estimates allowance for doubtful accounts or bad debt expense. You may also share the policy of the company you are working for, if allowed. Remember that the company is your choice. Avoid those companies whose annual reports are complex or those do not disclose its policy at all.