i need explanation why here we subtract only the

((((Amounts estimated to be uncollectible?))))

why not subtracting also (((Allowance for doubtful accounts (per books) ?))))

2. An analysis and aging of Stuart Corp. accounts receivable at December 31, 2015, disclosed the following Amounts estimated to be uncollectible Accounts receivable Allowance for doubtful accounts (per books) $ 180,000 1,750,000 125,000 se 2. Accounts receivable Amounts estimated to be uncollectible ...... Cash realizable value ............ er one to be uncollectible conce $1,750,000 (180,000) $1.570.000