On the 1120 Schedule L line 2 when I put in account receivables of let say $1000 as of 12/31/17. Then it will show up on line 2a (Trades notes and accounts receivable) of $1000 under (c end of the year) and then another $1000 on line 2b (Less allowance for bad debts (d) end of the year as well). Is this because (d) on line 2a is greyed out and thus gets carried to 2b in order to sum up to line 15 (total assets)?
Thanks
Thanks