Accounting of doubtful debt provision

Abstract

The work is devoted to certain issues of accounting for the reserve of doubtful debts at the enterprise, the conditions for creating a reserve, the correct formation and use of the enterprise. The article also discusses the need to create doubtful debts, how and when they should be calculated, whether this is a mandatory requirement for creating a provision, and also discusses the question of when and in what cases the creation of a company's reserve can be avoided.