Read our full guide with examples and calculations. The percentage of sales method estimates bad debt expense based on credit sales.Accounts receivable and accrued revenue (net). 135,481. 783,656. 147,137. Inventories. 1,872. 1,872. Due from other funds. 66,311. 12,075. 78,386. To calculate net accounts receivable, you need: total accounts receivable, allowance for doubtful accounts, and sales returns and allowances. We have audited the accompanying financial statements of the Contra Costa Water Authority. The 202223 Budget Act extends the revenue protections under the. The county contracts with Kaiser Permanente, Health Net, Contra Costa Health Plans, and the California. The revenue standard provides guidance on presentation of assets and liabilities generated from contracts with customers. Pays out net income on monthly basis.