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QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2016
QUALIFYING ACCOUNTS |
QUALIFYING ACCOUNTS | NOTE 19—QUALIFYING ACCOUNTS New England Realty Associates Limited Partnership Valuation and Qualifying Accounts
|  |  |  | Additions |  |  |  |  |
|  | Balance at |  | Charged to |  | Charged to |  |  |  | Balance |
|  | Beginning |  | Costs and |  | other account |  | Deductions |  | at end |
Description |  | of Period |  | Expenses |  | describe |  | Describe(a) |  | of Period |
Year Ended December 31, 2016: |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 372,828 |  | 365,746 |  |  |  | 215,570 |  | 523,004 |
Year Ended December 31, 2015: |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 366,105 |  | 201,622 |  |  |  | 194,899 |  | 372,828 |
Year Ended December 31, 2014: |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 343,805 |  | 308,401 |  |  |  | 286,101 |  | 366,105 |
| (a) |  | Uncollectible accounts written off

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- 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 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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