Abstract
Bad debts are debts which are unlikely to be repaid to a business, possibly because the customer has become insolvent. In many cases businesses will set aside a sum of money to cover bad debts. This fund is referred to as the bad debt reserve.
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© 2004 Jonathan Sutherland and Diane Canwell
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Sutherland, J., Canwell, D. (2004). Bb. In: Key Concepts in Accounting and Finance. Palgrave Key Concepts. Palgrave, London. https://doi.org/10.1007/978-0-230-20472-0_2
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DOI: https://doi.org/10.1007/978-0-230-20472-0_2
Publisher Name: Palgrave, London
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