Salkward’s accounting department conducted an analysis which showed that a total of $14,800 is expected to be uncollectible. Salkward has accumulated an inaccuracy - an error - in its estimated bad debts over the last 5 years of $2,600 ($14,800 - $12,200). In fact, Salkward’s Bad Debts Expense has been too low by a total of $2,600 over the 5 years: