The following formula is involved in the calculation of bad debt to sales ratios:

Bad debts to sales ratio:
where BD is a company's bad debts and S is the company's total sales.

The following references can be used to cite this bad debt to sales calculator:
 Soper, D.S. (2019) "Bad Debt to Sales Calculator (Online Software)", http://www.danielsoper.com/fincalc. 
 Siegel, J. and Shim, J. (1997). "Schaum's Quick Guide to Business Formulas", New York, NY: McGrawHill. 