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Bad Debts Expense stresses
account.	счёт "Расходы по безнадёжным долгам" (account; также Uncollectible Accounts Expense – амер.)
Bad Debt Expense
gen.	Расходы на покрытие безнадёжных долгов
bad debt expenses
account.	расходы на безнадёжные долги

Bad Debts Expense: 3 phrases in 2 subjects

Accounting	1
SAP finance	2