jacksparrow

it is in cfai book earnings quality

my understanding:
net ar (net of allowance) you remove allowance (the change of allowance is important if increased you need to increase change of ar) to get gross

then you need to put back write-off which I believe is flow value, amount written off in a year you add to ar

so change in net ar + change in allowance + write-off of the year = non cash result of revenues

revenues - this non cash + increase in defered revenue = cash collection

not 100% sure, pls correct