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Following is information from the Fitbit Inc. financial statements: $ thousands Dec 31, 2018 Dec 31, 2016 Revenue $1.511.983 Dec 31, 2017 $1.615,519 406,019 $2,169.461

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Following is information from the Fitbit Inc. financial statements: $ thousands Dec 31, 2018 Dec 31, 2016 Revenue $1.511.983 Dec 31, 2017 $1.615,519 406,019 $2,169.461 Accounts receivable, net 414,209 477,825 2018 Allowance for Doubtful Accounts ($ thousands) Beginning balance 2017 2016 $9.229 $282 $1,825 339 Increases 56 30,551 Write-offs Ending balance (21,604) (1.882) (5,543) $3.742 59.229 $282 Customer Bankruptcy: In September 2017. Wynit Distribution filed for bankruptcy protection under Chapter 11 of the United States Bankruptcy Code. Wynit was the Company's largest customer, historically representing 11% of total revenue during the six months ended July 1, 2017 and 19% of the total accounts receivable as of July 1, 2017. In connection with Wynie's bankruptcy filing, the Company believed that the collectability of the product shipments to Wynit during the third quarter of 2017 was not reasonably assured. However, as of July 1, 2017, collectability of accounts receivables from Wynit was reasonably assured. The Company ceased to recognize revenue from Wynit which totaled 58.1 milion during the third quarter of 2017. Additionally, the Company recorded a charge of $358 million during the third quarter ended September 30, 2017 comprised of cost of revenue of $5.5 million associated with shipments to Wynit in the third quarter of 2017 and bad debt expense of $30.3 million associated with all of Wynit's outstanding accounts receivable, Analyze the Accounts Receivable accounts and related footnote disclosures by answering the following questions (Label each response separately What amount do customers owe Fitbit at each of the year ends 2016 through 2018? (Hint: What is the gross accounts receivable) (bi What percentage of its total accounts receivable does Fitbit deem uncollectible? (HintPercentage of uncollectible accounts Allowance for uncollectible accounts / Gross accounts receivable (d) What amount of bad debts expense did Fitbit report in its income statement for each of the years 2016 through 2018? Is this a significant expense? (Hint: Calculate the common sive expense Id Consider the information about Wynit Distribution. How might we adjust our analyses in parts a through to reflect this information? le Overall, what is your assessment of the quality of Fitbit's accounts receivable? Following is information from the Fitbit Inc financial statements: $thousands Dec. 31. 2018 Dec 31, 2017 Dec. 31, 2016 Revenue $1.511.983 $1,615,519 $2.169.461 Accounts receivable, net 414,209 406,019 477,825 2018 2017 2016 Allowance for Doubtful Accounts ($ thousands) Beginning balance Increases $9,229 $282 $1,825 56 30,551 339 Write-offs (5.543) (21,604) (1,882) Ending balance $3.742 $9.229 $282 Customer Bankruptcy: In September 2017. Wynit Distribution filed for bankruptcy protection under Chapter 11 of the United States Bankruptcy Code. Wynit was the Company's largest customer, historically representing 11% of total revenue during the six months ended July 1, 2017 and 19% of the total accounts receivable as of July 1, 2017. In connection with Wynie's bankruptcy filing, the Company believed that the collectability of the product shipments to Wynit during the third quarter of 2017 was not reasonably assured. However, as of July 1, 2017, collectability of accounts receivables from Wynit was reasonably assured. The Company ceased to recognize revenue from Wynit, which totaled $8.1 million during the third quarter of 2017. Additionally, the Company recorded a charge of $35.8 million during the third quarter ended September 30, 2017 comprised of cost of revenue of $5.5 million associated with shipments to Wynit in the third quarter of 2017 and bad debt expense of $30,3 million associated with all of Wynit's outstanding accounts receivable. Analyse the Accounts Receivable accounts and related footnote disclosures by answering the following questions: (Label each response separately) What amount do customers owe Fitbit at each of the year ends 2016 through 2018? (Hint: What is the gross accounts receivable?) bi What percentage of its total accounts receivable does Fitbit deem uncollectible? (Hint: Percentage of uncollectible accounts = Allowance for uncollectible accounts / Gross accounts receivable 1) What amount of bad debts expense did Fitbit report in its income statement for each of the years 2016 through 2018? Is this a significant expense? (Hint: Calculate the common size expense) (d) Consider the information about Wynit Distribution. How might we adjust our analyses in parts a through c to reflect this information? fel Overall, what is your assessment of the quality of Fitbit's accounts receivable

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