QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2019

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, 2019:
Deducted from asset accounts:
Allowance for doubtful accounts	532,161	445,909		737,959	240,111
Year Ended December 31, 2018:
Deducted from asset accounts:
Allowance for doubtful accounts	643,990	357,789		469,618	532,161
Year Ended December 31, 2017:
Deducted from asset accounts:
Allowance for doubtful accounts	523,004	422,109		301,123	643,990

(a) Uncollectible accounts written off