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Five Trillion Dollars and Ever-Deeper in Debt: A New Net Worth Tax in 1995 Is Our Nation's Only Way Out (With Debt Amortization and Tax Tables)
Book (Carlton Pr)
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Price: $4.25
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U.S. net international investment ("debt") position: a review of some major issues.: An article from: Review of Business
Book (St. John's University, College of Business Administration)
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Price: $5.95

debt net FAQ
Try this.
http://annualreport.marksandspencer.com/ financials/con_balance_sheet.html
When it is highly probable that some accounts will prove uncollectible and the dollar amount can be reasonably estimated, estimates of bad debt expense should be made and recorded in the period in which the sale takes place.
Two methods
Two methods
You nailed it.
Net sales equal Gross Sales, less sales returns and less sales discounts
debt net news
HDIL - Results disappoint; net debt remains sticky - Reduce - Prabhudas Lilladher
Source: Equity Bulls
Spreads Drop by Record, Spur State Bond Sales: Australia Credit
Feb. 20 (Bloomberg) -- Australian state governments are increasing bond sales as yields on their debt drop by the most relative to federal securities in at least 15 years.
Queensland, the biggest provincial debtor, borrowed A$3.2 billion ($3.4 billion) this month, its funding arm said. Victoria raised a net A$1.1 billion, the biggest monthly sale since August. The extra yield investors demand to hold regional notes instead of federal debt slid 33 basis points this month to 89 on Feb. 16, the largest drop in data going back to December 1996, Bank of America Merrill Lynch indexes show.
Source: BusinessWeek
Challenger's H1 net profit falls 83%
Source: Sydney Morning Herald