For Bad Debt we have terms and definitions in 5 topics. The topics are Accounting, Accounting Terms, Finance, Frauds and Scams and Investing.

is an open account balance or loan receivable that has proven to be uncollectible and is written off.
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All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible.
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A debt that is written off and deemed uncollectible.
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Open balance or loan receivable that is considered uncollectible and is written off by a firm. (Reserves are usually maintained for uncollectible accounts.) The relationship of recoveries and write-offs to accounts receivable can indicate a firm's credit and charge-off policies.
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Open balance or loan receivable that is considered uncollectible and is written off by a firm. (Reserves are usually maintained for uncollectible accounts.) The relationship of recoveries and write-offs to accounts receivable can indicate a firm's credit and charge-off policies.
See Also: Accounts Receivable
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