This provision is shown as a deduction from accounts receivable on the statement of assets and liabilities.

This provision, if made, is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

This provision, if made, is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

These allowances are shown as a deduction from the accounts receivable on the statement of assets and liabilities.

This provision, if made, is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

This provision is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

This provision is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

This provision, if made, is shown as a deduction from the accounts receivable on the statement of assets and liabilities.

Combined statement of assets, liabilities, and reserves

Funds on deposits in interest-bearing bank accounts, certificates of deposits and time deposits are shown in the statements of assets and liabilities as cash and term deposits;