Ann: FY22 Appendix 4E Preliminary Final Report, page-107

There is a standard for each and it's pretty much explanatory, but what goes in to each category is where the fun starts - there is plenty of history of arguing between chiefs, auditors and credit managers over classifying certain debts. Recently Sezzle made a major change in provision for doubtful debts on the basis it has changed its lending policy so it will collect a lot more......after reporting it had nett shareholders' equity of $147,000 in its Balance Sheet, needless to say if it had not changed its provisions it would have had negative equity which would have looked a bit RS to put it bluntly