Allowance for Uncollectible Debts account

Allowance for Uncollectible Debts account: Бухгалтерия: счёт "Поправка на безнадежные долги" (см. provisions for bad and doubtful debts - англ.)

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Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia
Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia

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