Reformulating Allowance for Doubtful Accounts MGM International operates casinos and resorts across the U.S. and in...

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Reformulating Allowance for Doubtful Accounts MGM International operates casinos and resorts across the U.S. and in China. The company reported the following in its SEC filings. We maintain an allowance for doubtful casino accounts at all of our operating casino resorts. The provision for doubtful accounts, an operating expense, increases the allowance for doubtful accounts. We regularly evaluate the allowance for doubtful casino accounts. At domestic resorts where marker play is not signify-cant, the allowance is generally established by applying standard reserve percentages to aged account balances. At domestic resorts where marker play is significant, we apply standard reserve percentages to aged account balances under a specified dollar amount and specifically analyze the collectability of each account with a balance over the specified dollar amount, based on the age of the account, the customer's financial condition, collection history and any other known information. MGM China specifically analyzes the collectability of casino receivables on an individual basis taking into account the age of the account, the financial condition and the collection history of the gaming promoter or casino customer. Allowance for doubtful accounts (In Thousands) Year ended December 31, 2019 Year ended December 31, 2018 Year ended December 31, 2017 Year ended December 31, 2016 $90,775 Schedule II - Valuation and Qualifying Accounts Balance at Provision Write-offs, Beginning for Doubtful Net of of Period Accounts Recoveries $39,270 Balance at end of Period $(35,484) $94,551 92,571 39,762 (41,558) 90,775 97,920 20,603 (25,952) 92,571 89,789 10,863 (2,732) 97,920 MGM reported the following on its balance sheets. $ thousands 2019 2018 2017 2016 Accounts receivable, net $612,717 $657,206 $540,545 $542,924 Reformulating Allowance for Doubtful Accounts MGM International operates casinos and resorts across the U.S. and in China. The company reported the following in its SEC filings. We maintain an allowance for doubtful casino accounts at all of our operating casino resorts. The provision for doubtful accounts, an operating expense, increases the allowance for doubtful accounts. We regularly evaluate the allowance for doubtful casino accounts. At domestic resorts where marker play is not signify-cant, the allowance is generally established by applying standard reserve percentages to aged account balances. At domestic resorts where marker play is significant, we apply standard reserve percentages to aged account balances under a specified dollar amount and specifically analyze the collectability of each account with a balance over the specified dollar amount, based on the age of the account, the customer's financial condition, collection history and any other known information. MGM China specifically analyzes the collectability of casino receivables on an individual basis taking into account the age of the account, the financial condition and the collection history of the gaming promoter or casino customer. Allowance for doubtful accounts (In Thousands) Year ended December 31, 2019 Year ended December 31, 2018 Year ended December 31, 2017 Year ended December 31, 2016 $90,775 Schedule II - Valuation and Qualifying Accounts Balance at Provision Write-offs, Beginning for Doubtful Net of of Period Accounts Recoveries $39,270 Balance at end of Period $(35,484) $94,551 92,571 39,762 (41,558) 90,775 97,920 20,603 (25,952) 92,571 89,789 10,863 (2,732) 97,920 MGM reported the following on its balance sheets. $ thousands 2019 2018 2017 2016 Accounts receivable, net $612,717 $657,206 $540,545 $542,924