AR aging review and expected credit loss (ECL/CECL-lite)

Review accounts receivable and propose an allowance for doubtful accounts.

Inputs:
- AR aging by customer: {ar_aging}
- Credit terms and policy: {credit_policy}
- Recent cash receipts: {cash_receipts}
- Known disputes/credits: {known_disputes}
- Write-off history: {writeoff_history}
- Basis (GAAP/IFRS) and allowance approach preference: {basis_and_method}

Output:
1) Risk segmentation (e.g., by aging bucket, customer risk, concentration).
2) Proposed allowance calculation with assumptions and %’s (show rationale).
3) Top 10 risk customers summary and recommended actions.
4) Journal entry to record/change allowance.
5) Documentation checklist for audit/management review.

Be conservative and transparent about uncertainty.