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If during revaluation
A debt of $400 is ESTIMATED TO BE uncollectible

1) to record an increase in AFDD, and recognise as expense for the period
Dr Bad debts
Cr AFDD

Note: no change to trade receivables as the total collectible amount remains unchanged

2) since bad debts account is already CLOSED

The entry is revised :
Dr Revaluation
Cr AFDD
注意不是 TRADE RECEIVABLES



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If during revaluation
A debt of $400 is ESTIMATED TO BE uncollectible

1) to record an increase in AFDD, and recognise as expense for the period
Dr Bad debts
Cr AFDD

Note: no change to trade receivables as the total collectible amount remains unchanged

2) since bad debts account is already CLOSED

The entry is revised :
Dr Revaluation
Cr AFDD
注意不是 TRADE RECEIVABLES

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Secret Chats are one of the service’s additional security features; it allows messages to be sent with client-to-client encryption. This setup means that, unlike regular messages, these secret messages can only be accessed from the device’s that initiated and accepted the chat. Additionally, Telegram notes that secret chats leave no trace on the company’s services and offer a self-destruct timer.

Tata Power whose core business is to generate, transmit and distribute electricity has made no money to investors in the last one decade. That is a big blunder considering it is one of the largest power generation companies in the country. One of the reasons is the company's huge debt levels which stood at ₹43,559 crore at the end of March 2021 compared to the company’s market capitalisation of ₹44,447 crore.

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