provision for bad debt

См. также в других словарях:

• allowance for bad debt — /əˌlaυəns fə bæd det/ noun provision made in a company’s accounts for debts which may never be paid …   Dictionary of banking and finance

• 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

• bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… …   Big dictionary of business and management

• bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… …   Accounting dictionary

• Provision For Credit Losses - PCL — In accounting, an estimation of potential losses that a company might experience due to credit risk. Provision for credit losses is an estimated amount to be lost and is treated as an expense on the company s financial statements. Companies that… …   Investment dictionary

• provision — pro‧vi‧sion [prəˈvɪʒn] noun 1. [uncountable] the act of providing something that someone needs: • the provision of childcare facilities at work • provision for people with disabilities 2. make provision( s) to make plans for future needs: make… …   Financial and business terms

• bad — ▪ I. bad bad 1 [bæd] adjective bad debt/​loan/​investment/​stock/​asset FINANCE BANKING a bad debt, loan, investment etc is one from which you will not be able to get your money back: • Barclays have sharply increased their provision for bad… …   Financial and business terms

• Debt — For other uses, see Debt (disambiguation). Personal finance Credit and debt Pawnbroker Student loan Employment contract …   Wikipedia

• Debt compliance — In finance, the term debt compliance describes various legal measures taken to ensure that debtors, whether individuals, businesses, or governments, honor their debts and make an honest effort to repay the money that they owe. Generally regarded… …   Wikipedia

• doubtful debt — An amount owed to an organization by a debtor that it might well not receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors amounts are… …   Accounting dictionary

• Public-Private Investment Program for Legacy Assets — On March 23, 2009, the United States Federal Deposit Insurance Corporation (FDIC), the Federal Reserve, and the United States Treasury Department announced the Public Private Investment Program for Legacy Assets. The program is designed to… …   Wikipedia