- bad debt losses
- убытки, связанные с безнадежными долгами
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
bad-debt art — (BAD det art) n. Art that is sold cheaply or donated because the owner is deeply in debt. Also: bad debt art, Bad Debt Art. Example Citations: Painted just a few weeks before he died a picture of the doctor who couldn t cure him Van Gogh s… … New words
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
Bad Debt Reserve — An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be calculated based on historical norms or other known information about the relative safety of the debt.… … Investment dictionary
Debt restructuring — is a process that allows a private or public company – or a sovereign entity – facing cash flow problems and financial distress, to reduce and renegotiate its delinquent debts in order to improve or restore liquidity and rehabilitate so that it… … Wikipedia
Debt — For other uses, see Debt (disambiguation). Personal finance Credit and debt Pawnbroker Student loan Employment contract … Wikipedia
Debt-snowball method — The debt snowball method is a debt reduction strategy, whereby one who owes on more than one account pays off the accounts starting with the smallest balances first while paying the minimum on larger debts. Once the smallest debt is paid off, one … Wikipedia
debt — [[t]de̱t[/t]] ♦♦ debts 1) N VAR A debt is a sum of money that you owe someone. → See also bad debt Three years later, he is still paying off his debts... Shrinking economies mean falling tax revenues and more government debt. ...reducing the… … English dictionary
Bad Check Restitution Program — A Bad Check Restitution Program is an intermediate agency that works to retrieve funds from bad check writers in order to repay moneys owed to the recipients of the checks.About half of all U.S. states offer some type of Bad Check Restitution… … Wikipedia
Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… … Investment dictionary
Provision For Credit Losses - PCL — In accounting, an estimation of potential losses that a company might experience due to credit risk. Provision for credit losses is an estimated amount to be lost and is treated as an expense on the company s financial statements. Companies that… … Investment dictionary
United States debt-ceiling crisis — Part of a series of articles on Unit … Wikipedia