Reporting Uncollectible Accounts and Accounts Receivable LaFond Company analyzes its accounts receivable at December 31, 2016, and arrives at the aged categories below along with the percentages that are estimated as uncollectible Age Group Accounts Receivable $250,000 90,000 20,000 11,000 6,000 4,000 $381,000 Estimated Loss % 0.5% Current (not past due) 1-30 days past due 31-60 days past due 61-120 days past due 121-180 days past due Over 180 days past due Total accounts receivable 2.0 5.0 10.0 25.0