English to Spanish Bus/Financial Accounting

Gracias de antemano por su ayuda.

The allowance for doubtful accounts/bad debt calculation is prepared by the Jr Accountant using reconcilaiton form B and reviewed by  the Controller/Accounting BPO on a monthly basis.   These accounts have a medium risk tolerance.
In accordance to Corporate policy the A/R balance is aged and split into reserve ranges.  This information is used to establish a midpoint reserve balance which is compared to the actual general ledger balance.  If the general ledger balance falls outside of the reserve range an adjustment to the reserve is done to bring the general ledger balance to the mid point average.