Долбилова, Дарья Владимировна. Исследование проблемных вопросов учета дебиторской задолженности и формирования резерва по сомнительным долгам в бухгалтерском и налоговом учете [Электронный ресурс]: магистерская диссертация / Д.В. Долбилова; Санкт-Петербургский государственный политехнический университет, Инженерно-экономический институт, Кафедра предпринимательства и коммерции. — Электрон. текстовые дан. (1 файл : 3,18 Мб). — Санкт-Петербург, 2014. — Загл. с титул. экрана. — Доступ по паролю из сети Интернет (чтение, печать, копирование). — Текстовый файл. — Adobe Acrobat Reader 7.0. — <URL:http://elib.spbstu.ru/dl/2/4562.pdf>.
| Period | Read | Copy | Open | Total | |||
|---|---|---|---|---|---|---|---|
| Year 2014 | Quarter 3 | July | 1 | 0 | 0 | 0 | 1 |
| August | 8 | 0 | 5 | 0 | 13 | ||
| September | 7 | 0 | 24 | 0 | 31 | ||
| Quarter 4 | October | 2 | 0 | 41 | 0 | 43 | |
| November | 7 | 0 | 15 | 0 | 22 | ||
| December | 10 | 0 | 5 | 0 | 15 | ||
| Year 2015 | Quarter 1 | January | 23 | 0 | 5 | 0 | 28 |
| February | 4 | 0 | 2 | 0 | 6 | ||
| March | 6 | 0 | 3 | 0 | 9 | ||
| Quarter 2 | April | 6 | 0 | 7 | 0 | 13 | |
| May | 6 | 0 | 6 | 0 | 12 | ||
| June | 6 | 0 | 3 | 0 | 9 | ||
| Quarter 3 | July | 6 | 0 | 5 | 0 | 11 | |
| August | 3 | 0 | 3 | 0 | 6 | ||
| September | 3 | 0 | 2 | 0 | 5 | ||
| Quarter 4 | October | 9 | 0 | 5 | 0 | 14 | |
| November | 4 | 0 | 2 | 0 | 6 | ||
| December | 8 | 0 | 6 | 0 | 14 | ||
| Year 2016 | Quarter 1 | January | 3 | 0 | 4 | 0 | 7 |
| February | 1 | 0 | 3 | 0 | 4 | ||
| March | 6 | 0 | 3 | 0 | 9 | ||
| Quarter 2 | April | 8 | 0 | 4 | 0 | 12 | |
| May | 3 | 0 | 3 | 0 | 6 | ||
| June | 11 | 0 | 1 | 0 | 12 | ||
| Quarter 3 | July | 3 | 0 | 1 | 0 | 4 | |
| August | 9 | 0 | 1 | 0 | 10 | ||
| September | 6 | 0 | 11 | 0 | 17 | ||
| Quarter 4 | October | 7 | 0 | 13 | 0 | 20 | |
| November | 4 | 0 | 18 | 0 | 22 | ||
| December | 5 | 0 | 44 | 0 | 49 | ||
| Year 2017 | Quarter 1 | January | 7 | 0 | 49 | 0 | 56 |
| February | 2 | 0 | 5 | 0 | 7 | ||
| March | 10 | 0 | 82 | 0 | 92 | ||
| Quarter 2 | April | 5 | 0 | 60 | 0 | 65 | |
| May | 9 | 0 | 79 | 0 | 88 | ||
| June | 9 | 0 | 58 | 0 | 67 | ||
| Quarter 3 | July | 8 | 0 | 24 | 0 | 32 | |
| August | 1 | 0 | 33 | 0 | 34 | ||
| September | 5 | 0 | 49 | 0 | 54 | ||
| Quarter 4 | October | 5 | 0 | 34 | 0 | 39 | |
| November | 3 | 0 | 59 | 0 | 62 | ||
| December | 6 | 0 | 59 | 0 | 65 | ||
| Year 2018 | Quarter 1 | January | 0 | 0 | 49 | 0 | 49 |
| February | 6 | 0 | 56 | 0 | 62 | ||
| March | 5 | 0 | 43 | 0 | 48 | ||
| Quarter 2 | April | 6 | 0 | 41 | 0 | 47 | |
| May | 3 | 0 | 81 | 0 | 84 | ||
| June | 6 | 0 | 88 | 0 | 94 | ||
| Quarter 3 | July | 3 | 0 | 37 | 0 | 40 | |
| August | 5 | 0 | 38 | 0 | 43 | ||
| September | 7 | 0 | 30 | 0 | 37 | ||
| Quarter 4 | October | 4 | 0 | 43 | 0 | 47 | |
| November | 1 | 0 | 39 | 0 | 40 | ||
| December | 4 | 0 | 33 | 0 | 37 | ||
| Year 2019 | Quarter 1 | January | 4 | 0 | 36 | 0 | 40 |
| February | 4 | 0 | 37 | 0 | 41 | ||
| March | 3 | 0 | 38 | 0 | 41 | ||
| Quarter 2 | April | 2 | 0 | 65 | 0 | 67 | |
| May | 3 | 0 | 71 | 0 | 74 | ||
| June | 2 | 0 | 94 | 0 | 96 | ||
| Quarter 3 | July | 0 | 0 | 24 | 0 | 24 | |
| August | 3 | 0 | 15 | 0 | 18 | ||
| September | 2 | 0 | 37 | 0 | 39 | ||
| Quarter 4 | October | 1 | 0 | 53 | 0 | 54 | |
| November | 1 | 0 | 46 | 0 | 47 | ||
| December | 1 | 0 | 31 | 0 | 32 | ||
| Year 2020 | Quarter 1 | January | 8 | 0 | 24 | 0 | 32 |
| February | 3 | 0 | 25 | 0 | 28 | ||
| March | 7 | 0 | 17 | 0 | 24 | ||
| Quarter 2 | April | 2 | 0 | 0 | 0 | 2 | |
| May | 1 | 0 | 0 | 0 | 1 | ||
| June | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | |
| August | 0 | 0 | 0 | 0 | 0 | ||
| September | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 4 | October | 0 | 0 | 1 | 0 | 1 | |
| November | 0 | 0 | 0 | 0 | 0 | ||
| December | 0 | 0 | 0 | 0 | 0 | ||
| 2021 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 |
| February | 0 | 0 | 0 | 0 | 0 | ||
| March | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | |
| May | 0 | 0 | 0 | 0 | 0 | ||
| June | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | |
| August | 0 | 0 | 0 | 0 | 0 | ||
| September | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | |
| November | 0 | 0 | 0 | 0 | 0 | ||
| December | 0 | 0 | 0 | 0 | 0 | ||
| Year 2022 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 |
| February | 0 | 0 | 0 | 0 | 0 | ||
| March | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | |
| May | 0 | 0 | 0 | 0 | 0 | ||
| June | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | |
| August | 0 | 0 | 0 | 0 | 0 | ||
| September | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | |
| November | 0 | 0 | 0 | 0 | 0 | ||
| December | 0 | 0 | 2 | 0 | 2 | ||
| Year 2023 | Quarter 1 | January | 1 | 0 | 0 | 0 | 1 |
| February | 0 | 0 | 0 | 0 | 0 | ||
| March | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | |
| May | 0 | 0 | 0 | 0 | 0 | ||
| June | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | |
| August | 0 | 0 | 0 | 0 | 0 | ||
| September | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | |
| November | 0 | 0 | 0 | 0 | 0 | ||
| December | 8 | 1 | 0 | 0 | 9 | ||
| Year 2024 | Quarter 1 | January | 0 | 0 | 1 | 0 | 1 |
| February | 0 | 0 | 0 | 0 | 0 | ||
| March | 0 | 0 | 0 | 0 | 0 | ||
| Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | |
| May | 1 | 0 | 0 | 0 | 1 | ||
| June | 0 | 0 | 1 | 0 | 1 | ||
| Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | |
| August | 0 | 0 | 0 | 0 | 0 | ||
| September | 0 | 0 | 0 | 0 | 0 | ||
| Total | 362 | 1 | 2,032 | 0 | 2,395 | ||