The minimum GPA accepted for transfer to the CSU is 2.0 for California residents, 2.4 for non-residents. The CSU has designated some highly popular majors or campuses as impacted or high demand, for which higher GPAs and/or minimum course completion are required.
Once you have your Number of Unit-Months and your Number of Vacant Units, calculating vacancy rate is simple. The formula is Number of Vacant Units / Number of Unit-Months = Vacancy Rate. Using our sample data, 35 / 240 = .1458 or a 14.58% vacancy rate.
Calculate the likely amount of bad debts on the Account Receivable Aging Report by multiply the total receivables in the 0 to 30, 31 to 60, 61 to 90, and 90+ day time buckets by historical bad debt rates for each category. Use the greater of the figures derived in steps two and three as the bad debt reserve to be used.