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QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2014

QUALIFYING ACCOUNTS

QUALIFYING ACCOUNTS

NOTE 19—QUALIFYING ACCOUNTS

New England Realty Associates Limited Partnership
Valuation and Qualifying Accounts

					Additions
Description		Balance at Beginning of Period			Charged to Costs and Expenses			Charged to other account describe			Deductions Describe(a)			Balance at end of Period
Year ended December 31, 2014:
Deducted from asset accounts:
Allowance for doubtful accounts			343,805			308,401						286,101			366,105
Year ended December 31, 2013:
Deducted from asset accounts:
Allowance for doubtful accounts			380,708			189,946						226,849			343,805
Year ended December 31, 2012:
Deducted from asset accounts:
Allowance for doubtful accounts			448,119			190,032						257,443			380,708

(a) Uncollectible accounts written off

X

- Definition

The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 09

-Article 12

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