Topical Terminology > Allowance For Notes Receivable Losses
Allowance For Notes Receivable Losses
For Allowance For Notes Receivable Losses we have a term and definition in Accounting.
Allowance For Notes Receivable Losses (Accounting) 
is an account maintained at a level considered adequate to provide for probable losses. The provision is increased by amounts charged to earnings and reduced by net charge-offs. The level of allowance is based on managements evaluation of the portfoliowhich takes into account prevailing and anticipated business and economic conditions and the net realizable value of securities held.
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