Under ASC 326, the allowance for credit losses is measured using

date：2026-01-20 17:46:30 author：admin browse： time View comments Add Collection

Under ASC 326, the allowance for credit losses is measured using

Under ASC 326, the allowance for credit losses is measured using:

A. Historical loss rates

B. Expected credit losses over the life of the asset

C. Current credit ratings

D. Past due status

Answer: B

Explanation: ASC 326-20-35-1: Expected credit losses over the life of the asset (not just 12 months).