Cathy, I want to recap our conversation yesterday because, after I thought about it, I still do not  understand the issue with 20Q and its PRM:  

A credit reserve was set up for bad debts for $5,577,900 and credited to account 25100300 Prudency Reserve.  It is my understanding that this was the only way to book this transaction.  But I do not understand why this was booked in a PRM account and not booked to the Allowance for Bad Debts account.  Also, when I reduce the 25100300 account balance by the $5,577,900 that was booked there, my difference doubles to $11,155,800 (see attached spreadsheet).  So was account 25100300 originally credited or debited by the $5,577,900?  If it was originally debited and I remove that debit, then the PRM will roll.  Also, will there be anyway to move this transaction out of the PRM accounts in order to effectively roll these accounts every month?
 


Thanks for your help.
Chad