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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