- losses on uncollectible debt
- убыток вследствие неуплаты долговых обязательств
English-russian accounting dictionary. 2014.
losses on uncollectible debt
Смотреть что такое "losses on uncollectible debt" в других словарях:
bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… … Black's law dictionary
