Provisión para cuentas de dudoso cobro

Provisión para cuentas de dudoso cobro

Una compensación, o contra cuenta de cuentas por pagar que refleja la estimación en pérdidas por cobranza de cuentas morosas. Esta provisión reduce el ingreso. Esta provisión generalmente no es permitida para propósitos fiscales. También conocida como reserva para cuentas malas, o estimación para cuentas incobrables.

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