Office Depot corporation, which is listed on the New York Stock Exchange, uses the percentage of sales method to account for bad debt for sales that are on short term credit (n/10 n/30).

Will the Accounting Standard Update 2016-13 added 326 topic which will change the way Apple recognizes losses? If so Please answer the following:

1. Under this update....Does Apple in fact change the way they account for bad debt expense?
2. If so how will it be accounted for, including the definitive citation from the Accounting Standard Codification + paragraph. However if no definitive citation exists, then cite the applicable areas that will draw the correct conclusion on how it will be accounted for.
3. List all relevant facts or considerations