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Those accounts which are irrecoverable, called bad debts accounts, while those accounts either in case recoverable or not and provisions must be set a side called doubt full accounts
Bad debts accounts are those accounts which have to written off and doubtful accounts are those which are not confirm and for them provisions have to be made.
The amount reported in the Allowance for Doubtful Accounts is the estimated amount of the accounts receivable that will not be collected.
Bad Debts Expense is usually an estimated amount based on a company's credit sales during the period or the change in the collectibility of its accounts receivable.
A doubtful debt is one that may become a bad debt in the future and for which it may be necessary to create an allowance for doubtful accounts.
A bad debt is an account receivable that has been clearly identified as not being collectible. This means that you remove that specific account
