Note—On the Cyert-Davidson-Thompson Doubtful Accounts Model
指出经典CDT坏账估计模型的一个缺陷：它基于总余额法对账龄进行老化，导致稳态分布低估实际支付的金额，修正后可使模型更有价值。
The results of the classical Cyert, Davidson, and Thompson (CDT) model for estimating the allowance for doubtful accounts could be made more valuable by correcting one flaw. The CDT model rests on the total balance method of aging dollars and, as presented, its answers cannot wisely be applied to estimate real dollar amounts. Notably, the steady state distributions derived by the model tend to underestimate actually paid dollar amounts.