Q: For companies with a relatively large number of smaller accounts (customers that only buy small amounts of product), or companies that historically have experienced only a very small amount of unpaid accounts, the best and easiest option is to estimate the allowance as a percentage of sales. Calculate a reasonable percentage of sales by:  Examining historical records of unpaid sales accounts. Look over your records and find out when sales accounts went unpaid. It's generally a good idea to look over the past five years and find out your total sales for each year and the total value of unpaid accounts for each year. Finding the average percentage of total sales that this debt accounted for. For each year, divide the value of unpaid accounts by your total sales figures. This will give you a percentage of total sales that went unpaid. Applying that percentage to the current sales figure. For example, if 3% of debts historically went unpaid, the company will adjust the allowance for doubtful accounts to 3% of total sales for the current accounting period. If your company deals with a relatively small number of clients, use an individualized risk analysis for each customer. This requires organizing clients into categories based on historical risk of unpaid accounts. For example, some clients might be deemed high-risk, while others might be low-risk or medium-risk. Each category is then assigned a doubtful accounts percentage that reflects the likeliness of customers in that category failing to pay their accounts. Multiply these percentages by total sales in each customer category to arrive at an estimated allowance for doubtful accounts.  This method can be more art than science. For example, you cannot assign a historical risk rate to a new customer. In this case, you can use either a historical percentage of sales for all accounts (see previous step) or you can use your own personal judgement of the customer. Additionally, a customer that has historically let his purchases go unpaid may become more reliable with time or improving business. This might be reason enough to raise his risk rating higher than a historical analysis would suggest. For a more specific example, imagine a customer that has historically paid his debts every time or almost every time, perhaps only faltering once during hard times. Classify sales by this  customer, and others like them, as "low-risk" and assign them a very low bad debt percentage, like 0.5%. Then, multiply this bad debt percentage by total sales in these accounts to get the bad debt expense for "low-risk" accounts. If your company has a large amount of clients, but also a few large clients that make up a disproportionate share of total sales, consider combining the two above methods. Specifically, use the risk analysis method for the larger clients and the percentage of sales method for the smaller clients. This requires separating total sales for large clients from total sales for smaller clients, but is more accurate than simply using a historical sales percentage across the board. Imagine for example that you have three clients that, combined, make up 60% of your total sales. All of these clients are in good standing and almost always pay for your products on time. Assign these clients a low bad debt allowance percentage, like 0.5%, and multiply this number by total sales to these customers to get an estimate bad debt expense. The other 40% of your business is made up of smaller customers that only order a few products at a time. For these customers, you would examine total unpaid debts and total sales to these customers to create a historical unpaid debt percentage to use for these customers, maybe at 4% or so. This additional option is for all types of customer bases, and is a more complex process that uses historical data to determine the likelihood of payment based on how many days past due an invoice is. Essentially, decide on an average point at which very late accounts typically become uncollectible accounts and estimate your doubtful accounts by age. This schedule categorizes accounts as either current (not due yet), 1–30 days late, 30–60 days late, 60–90 days late, or 90 plus days late. Figuring out bad debt percentages using this process is complicated and is generally best left to accounting software, which can calculate this information accurately and quickly.
A: Use a percentage of total sales. Use risk analysis. Use a combined analysis. Create a receivables aging schedule.

Q: Spread one pint of grout over the tiles. Hold the float at a 45-degree angle and wipe the grout into the joints over and over until they are adequately covered. Change the water in your bucket frequently so that you can wipe the tile clean. Run the tool over all the lines using equal pressure. Remove dust particles and apply water-based, low-sheen slate sealer with a paintbrush. Apply a second coat after it has dried.  Wait 24 to 48 hours for the sealer to cure. If you don’t want to seal the slate tiles themselves, you can seal the grout with a tile sealant. Paint it on with a one-half inch (1.3-cm) paintbrush.
A: Remove the spacers tile-by-tile just before you grout your tiles. Purchase sanded grout. Work the grout into the joints using a sponge float. Finish an area and remove excess grout with a damp sponge. Run a grouting tool over the joints to make them more even. Consider sealing your slate after 30 days of curing.

Q: Words are great, but pictures say much more.  Include as many pictures, graphs, tables, charts, diagrams, etc., as possible. Keep your backgrounds (i.e., whatever is behind your graphics and text) simple and subtle. Reading the text that is on top of a colourful or complex background can be difficult and distracting.  Try to print as many of your graphics in colour as possible, especially graphs and charts where the colour distinguishes between different items or variables. If you don't have access to a colour printer, you can use markers or crayons to add color to things like graphs and charts. Each visual item (graph, chart, table, diagram, picture, etc.) should have its own number (or letter), plus a descriptive caption. When the main text refers to a specific visual item, that number or letter should be used. The caption should accurately and quickly describe what is contained in the visual item, and can be printed in slightly smaller font (less than 16 pt). Your main text and captions should include the technical or scientific names, terms and jargon for the discipline your project is based on. If necessary, you can also include a glossary of terms on your display board or in your project report.  Using the proper terms is especially important if your project is being displayed in a science fair or event that is being judged by professionals. If your project is really complex, you can also include a 'layman's summary' as part of your display which sums up your project in language anyone can understand. This is particularly useful if your display board is also being viewed by fellow students, parents, or non-professionals. It can be tempting to get really creative and eccentric when creating a project display board, but try to avoid the temptation! A good project display board is one that is uncluttered, has easy-to-read and clear material, contains graphics that effectively explain your project, and colours that don't overwhelm the viewer.  Search the web for example display boards to get an idea of what works well, and what doesn't. Ask your teacher for advice on what to do and not to do, and for examples of project boards that previously received awesome grades. Display boards come in a standard size of 36” tall and 48” wide. You can buy or make larger (or smaller) boards, but make sure the size is not only appropriate for your display but also allowed by the event (if such rules exist). These display boards have three panels - the middle panel which is half the width of the whole board, and the two outside panels that are a quarter of the width each. The two outside panels can fold over the middle panel to close the board for transport. And the outside panels can be used to stand the whole display board upright on a table.  You can find display boards at online retailers like Amazon.com or at your local school supply store. Bigger is not always better. Boards that are really tall or really wide may be difficult to read and/or contain too much information.
A:
Use as many visual items as possible. Label all your graphs, charts and photos. Include the proper terms and jargon. Remember that less is more. Buy the proper display board.