estimate-bad-debtlisted

# Skill: Estimate bad debt Older buckets carry sharply higher loss rates (§3 #3). ## Step 1 — Bucket the AR Current / 30 / 60 / 90+ aging buckets (§3 #3). ## Step 2 — Apply loss rates Per-bucket expected loss; older = higher. ## Step 3 — Weight the estimate Σ(bucket × loss rate) via `acctgops_calc.py aging` (§3 #3). ## Step 4 — Route the write-off Tax treatment of write-offs → a licensed CPA (§2 #8). ## Output A weighted bad-debt estimate from the aging.