Bad debt provision

1. Financial reporting - balance sheet - liabilities.

An item in the balance sheet of a reporting entity, reflecting the estimated amount of total trade receivables which are expected to be irrecoverable.

2.

More loosely, the change in this balance sheet item over a period of time.

3.

The basis or process of determining this balance sheet amount.

See also

• Bad debt expense
• Bad debt
• Provision
• General provision
• Impairment allowance
• Trade receivables