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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Responsible position(s):",
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            "text": "Collections designee in Bursar's Office",
            "marker": "•"
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            "text": "Required documents and access:",
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            "text": "Banner"
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            "text": "Frequency and timing:",
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        {
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            "text": "Within 90 days of student's separation"
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            "text": "Steps:",
            "level": 3
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        {
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            "text": "Notify former students in writing of the intent to place with collections agencies after 30 days, providing an opportunity to repay or set up payment plan terms."
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            "text": "Sample text: We have not heard from you regarding your balance due as of DATE. If we do not receive your payment by NEW DATE, your account will be sent to a collection agency, and you will be responsible for the stated charges as well as applicable collections costs added by the agency."
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        {
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            "text": "Send a follow-up letter at 60 days past due indicating that the account will go to a collection agency in 30 days if not paid (90 days)."
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            "text": "Sample text: We have not received your payment and you have not contacted us to propose a payment plan. Your account is now being placed with XYZ collection agency and will be reported to the credit bureaus. Please contact XYZ Agency at NUMBER if you have any questions about your account."
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            "type": "list",
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            "text": "",
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            "children": [
                {
                    "id": "p83.13.1",
                    "order": 14,
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                    "bbox": {
                        "l": 86.88,
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                    "text": "Place with collection agency after 30 days"
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                    "order": 15,
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                    "text": "Notify former student of placement with agency providing agency contact info, no further contact with university, forward to agency."
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            "type": "text",
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            "text": "Bad Debt and Allowance for Student Receivable Credit Losses"
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            "text": "Responsible position(s):",
            "level": 3
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        {
            "id": "p83.16",
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            "text": "Controller"
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        {
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                "t": 264.96,
                "r": 240,
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            "text": "Required documents and access:",
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        {
            "id": "p83.18",
            "order": 20,
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            "bbox": {
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                "b": 229.2
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            "text": "AR Aging",
            "marker": "•"
        },
        {
            "id": "p83.19",
            "order": 21,
            "type": "heading",
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            "text": "Frequency and timing:",
            "level": 3
        },
        {
            "id": "p83.20",
            "order": 22,
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            "bbox": {
                "l": 87.6,
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                "r": 334.56,
                "b": 183.6
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            "text": "Annually, fiscal year-end entry in accrual period",
            "marker": "•"
        },
        {
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            "order": 23,
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            "bbox": {
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            "text": "Steps:",
            "level": 3
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        {
            "id": "p83.22",
            "order": 24,
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            "bbox": {
                "l": 87.12,
                "t": 151.85500000000002,
                "r": 506.16,
                "b": 123.84
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            "text": "Calculate current expected credit loss (CECL) based on historical collection rates of receivables.",
            "marker": "-"
        },
        {
            "id": "p83.23",
            "order": 25,
            "type": "footer",
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            "text": "Page 83",
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