Nike maintains an allowance for doubtful accounts because they make ongoing estimates regarding the collectability of their receivables. Accounts Receivable explanation, calculation, historical data and more.Accountants use Excel all the time. Accounts Receivable explanation, calculation, historical data and more. Assist in Accounts Receivable for the various tenants and ice user groups. After selecting your search criteria, click Search and all contracts meeting the search criteria will populate. Accounts receivable turnover fill in the blank 7 fill in the blank 8 e.