Bad debt provision: Difference between revisions
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* [[Provision]] | * [[Provision]] | ||
* [[General provision]] | * [[General provision]] | ||
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Revision as of 15:34, 30 October 2016
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.
