Cut-off date: December 31, 2018

Invoice # Invoice date Amount

001 August 14, 2018 10,000.00
002 September 02, 2018 45,000.00
003 September 21, 2018 29,000.00
004 September 24, 2018 16,000.00
005 October 05, 2018 375,000.00
006 October 10, 2018 125,000.00
007 October 20, 2018 6,000.00
008 November 02, 2018 28,000.00
009 November 16, 2018 9,000.00
010 December 09, 2018 445,000.00
TOTAL:
Invoice Amount ₱ 1,088,000.00
Aging amounts ₱ 1,088,000.00

PAST DUE ACCOUNTS

#days past due Collectibility Allowance
1-30 days 97% 3%
31-60 days 90% 10%
61-90 days 85% 15%
Over 90 days 65% 35%
Due Date # of days past due Not past due 1-30 days
September 13, 2018 109
October 02, 2018 90
October 21, 2018 71
October 24, 2018 68
November 04, 2018 57
November 09, 2018 52
November 19, 2018 42
December 02, 2018 29 28,000.00
December 16, 2018 15 9,000.00
January 08, 2019 0 445,000.00
31-60 days 61-90 days Over 90 days Allowance for bad debts
10,000.00 3,500.00
45,000.00 6,750.00
29,000.00 4,350.00
16,000.00 2,400.00
375,000.00 37,500.00
125,000.00 12,500.00
6,000.00 600.00
840.00
270.00
-
₱ 68,710.00