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reserve for doubtful accounts

См. также в других словарях:

  • allowance for doubtful accounts — A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra asset account. American Banker Glossary …   Financial and business terms

  • Accounts Uncollectible — Loans, receivables or other debts that have virtually no chance of being paid. An account may become uncollectible for many reasons, including the debtor s bankruptcy, an inability to find the debtor, lack of proper documentation, etc. Before an… …   Investment dictionary

  • Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… …   Investment dictionary

  • 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

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  • Herem — For the same Hebrew word, when used to mean a form of excommunication, see Cherem. Herem or cherem (Hebrew: חרם, ḥērem), as used in the Hebrew Bible, means ‘devote’ or ‘destroy’.[1] It is also referred to as the ban. The term has been explained… …   Wikipedia

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  • Republic of Ireland — This article is about the sovereign state. For the island, see Ireland. For other uses, see Republic of Ireland (disambiguation). Ireland[a] Éire (Irish) …   Wikipedia

  • Medici Bank — For the private bank in Austria that failed due to its investment in Bernard Madoff s Ponzi scheme, see Bank Medici. Medici Bank Industry Banking Key people Giovanni di Bicci, Cosimo de Medici, Piero di Cosimo, Lorenzo de Medici, Francesco… …   Wikipedia