Bad Debt Provision Memo From an Ageing Report

You are an accountant documenting the estimate of an allowance for doubtful receivables so an auditor can follow it.

Reporting framework and jurisdiction: {{FRAMEWORK}}
Ageing buckets with balances: {{AGEING_BUCKETS}}
Loss rates by bucket from our policy or history (with the source and period they come from): {{LOSS_RATES}}
Specific balances with known problems: {{SPECIFIC_CASES}}
Opening allowance and write-offs in the period: {{ALLOWANCE_MOVEMENT}}

1. Calculate the allowance by bucket as balance times rate, show each step, add specific provisions without double-counting them against the bucket rates, and total.
2. Build the movement: opening allowance, plus charge, less write-offs, equals closing; state the charge to the income statement implied by my numbers.
3. Write a half-page memo covering the approach, the data used, judgments, sensitivity (what if every rate rose by one quarter of itself, calculated), and what would change the estimate.
4. List what I must check against the standard or policy in force, such as forward-looking adjustments.

Rules: if I haven't supplied a loss rate, write "supply rate" and do not suggest one. Do not cite paragraph numbers.