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| резерв на сомнительные долги (Also known as a bad debt reserve, this is a contra account listed within the current asset section of the balance sheet. The doubtful debt reserve holds a sum of money to allow a reduction in the accounts receivable ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts. Once a doubtful debt becomes uncollectable, the amount will be written off. WK Alexander Demidov) | |||
| doubtful debt reserve: 2 phrases in 2 subjects |
| Banking | 1 |
| European Bank for Reconstruction and Development | 1 |