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      "text": "Judgment or Estimate: Allowance for Doubtful Accounts; Description: The Company maintains reserves designed to cover amounts in accounts receivable which will not be collected.; Process Changes: None; Discussion and Other: Initial reserves are provided based upon a historical average of net write-offs in relation to billings; additional amounts are provided for conservatism or alternatively via specific reserves. Various analytical measures are employed to assess the adequacy of the reserve. The Company performs a \"look-back\" test which compares reserves to subsequent net write-offs to determine the accuracy of the reserve estimation process.; Assessment: [Redacted]; Residual Audit Risk: None Noted",
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