What do you think is the best objective evidence of the reasonableness of an accounting estimate? Use

Question:

What do you think is the best objective evidence of the reasonableness of an accounting estimate? Use the allowance for doubtful as an example.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...