# Estimating Minimum Allowance for Current Expected Credit Losses

> Even with zero historical losses, the expected credit loss is not zero. The Rule of Three can be used to estimate the likelihood of a loss, as explained in the handout page.

**Published by:** [TechAccountingPro](https://paragraph.com/@tap/)
**Published on:** 2026-06-16
**URL:** https://paragraph.com/@tap/estimating-minimum-allowance-for-current-expected-credit-losses

## Content

Subscribe Share CECL Minimum Allowance Handout 126KB ∙ PDF file Download Estimating the minimum amount of current expected credit loss allowance in a scenario where the company had no previous history of write-offs or customer defaults. Download

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