Bad debt provision

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Revision as of 11:23, 20 April 2016 by imported>Doug Williamson (Expand.)
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Accounting.

  1. 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