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просроченная дебиторская задолженностьstresses
account. ODR (overdue receivables mariab80)
bank. delinquent receivables (ОксанаС.)
busin. overdue receivables (felog)
econ. overdue accounts receivable; uncollectable receivable
pharma. accounts receivable arrears ("... review of accounts receivable arrears that may no longer be collectible..." vatnik)