What is the total Allowance for Doubtful Accounts? Beginning balance for Accounts Receivable is 42,261.00 Konda estimates its Allowance for Doubtful Accounts using Aging of Receivables. Not yet due 205,000.00 1-30 days past due 475,000.00 31-60 days past due 503,000.00 61-90 days past due 126,000.00 Over 91 days 58,762.00 Percent of Uncollectibility Not yet due 2% 1-30 days past due 4% 31-60 days past due 6% 61-90 days past due 8% Over 91 days 10%