| gen. |
резерв на сомнительные долги (Allowance for bad debts are amounts expected to be uncollected, but still with possibilities of being collected (when there is no other possibility for collection, they are considered uncollectible accounts). For example, if gross receivables are US$100,000 and the amount that is expected to remain uncollected is $5,000, net current asset section of balance sheet will be: Gross accounts receivable $100,000 Less: Allowance for bad debts $5,000 Net receivables $95,000. WK Alexander Demidov) |
