D404
D · Adjustments/Write-offs/Reclassification
To record the estimated allowance for bad debts related to non-credit-reform receivables.
Proprietary Proprietary Entry
DebitCredit
672000 Bad Debt Expense
131900 Allowance for Loss on Accounts Receivable
132900 Allowance for Loss on Taxes Receivable
134500 Allowance for Loss on Interest Receivable - Loans
134600 Allowance for Loss on Interest Receivable - Investments
134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified
134800 Allowance for Loss on Interest Receivable - Taxes
135900 Allowance for Loss on Loans Receivable
137900 Allowance for Loss on Criminal Restitution Receivable