Skip to main content
PPCs A&A Workpapers
Search
Search Checkpoint Tools Support Help and Support.

This article applies to:

  • Product: Checkpoint Tools

Impairment of Notes Receivable

This template may be used to assess a note receivable for impairment in accordance with FASB ASC 310,
Receivables
. The template uses FASB ASC 310's criteria to determine whether the loan has been impaired and computes the impairment allowance.

Entering Data

All of the data needed to assess a note is entered on the Input worksheet.