How to calculate the Doubtful Debts allowance

If provision for doubtful debts balance in 2015 was R120,000 (2014: R60,000) relating to a specific debtor. In 2014 income tax return the taxpayer claimed a doubtful debt allowance of R15,000. What is the income tax adjustment in 2015?

You would add the R15 000 back from 2014 and then deduct the 25% of the new balance (25% X R120,000 = R30,000) .So effectively claim R30 000 less the R15 000 adjustment.