Bad debt provision: Difference between revisions
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imported>Doug Williamson m (Amend header.) |
imported>Doug Williamson m (Amend header.) |
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2. | 2. ''Balance sheet - liabilities - time period.'' | ||
More loosely, the change in this balance sheet item over a period of time. | More loosely, the change in this balance sheet item over a period of time. | ||
3. | 3. ''Balance sheet - liabilities - determination.'' | ||
The basis or process of determining this balance sheet amount. | The basis or process of determining this balance sheet amount. | ||
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* [[Bad debt expense]] | * [[Bad debt expense]] | ||
*[[Bad debt]] | *[[Bad debt]] | ||
* [[Determination]] | |||
* [[Provision]] | * [[Provision]] | ||
* [[General provision]] | * [[General provision]] | ||
Revision as of 11:51, 25 March 2021
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. Balance sheet - liabilities - time period.
More loosely, the change in this balance sheet item over a period of time.
3. Balance sheet - liabilities - determination.
The basis or process of determining this balance sheet amount.
