IDAHO FINANCIAL ACCOUNTING REPORTING MANAGEMENT …
Separate accounts may be maintained on the basis of tax roll year, current and delinquent taxes, or both. 113110 Allowance for Uncollectible Taxes (Credit). The portion of taxes receivable estimated not be collected. The account is shown on the balance sheet as a deduction from the Taxes Receivable account to arrive at the net taxes receivable. ................
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