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QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2023
QUALIFYING ACCOUNTS |
QUALIFYING ACCOUNTS | NOTE 20—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, 2023: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for doubtful accounts |  | 1,007,025 | ​ | 1,462,371 | ​ | ​ | ​ | 1,274,685 | ​ | 1,194,711 | ​
Year Ended December 31, 2022: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for doubtful accounts |  | 831,576 | ​ | 845,551 | ​ | ​ | ​ | 670,102 | ​ | 1,007,025 | ​
Year Ended December 31, 2021: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for doubtful accounts |  | 1,453,695 | ​ | 436,222 | ​ | ​ | ​ | 1,058,341 | ​ | 831,576 | ​
(a) | Uncollectible accounts written off

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
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- References No definition available. + Details
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