# AllowanceRollForward

> With the methodology shown, not just the number.

Source: https://lopifi.com/components/allowance-roll-forward
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

- **Family:** Accounting core (GL) — 
- **Status:** Implemented
- **Spec:** https://lopifi.com/docs/catalog/09-accounting-core

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/allowance-roll-forward
```

## Specification

Opening allowance → provision → write-offs → recoveries → closing, with the **methodology displayed**: "2% of current + 5% of 1–30 + 10% of 31–60 + 35% of 61–90 + 100% of 90+", each input traceable to the aging. Write-off and provision are named as distinct actions, because they have different P&L effects.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.