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Cosa (chi) è bad debt - definizione
Bad debt
FINANCIAL ASSET WHOSE VALUE HAS FALLEN SIGNIFICANTLY AND FOR WHICH THERE IS NO LONGER A FUNCTIONING MARKET
Bad Debt; Bad debts; Allowance for bad debts; Reserve for bad debts; Doubtful debt; Problem loan; Bad paper
Bad debt, occasionally called uncollectible accounts expense, is a monetary amount owed to a creditor that is unlikely to be paid and for which the creditor is not willing to take action to collect for various reasons, often due to the debtor not having the money to pay, for example due to a company going into liquidation or insolvency. There are various technical definitions of what constitutes a bad debt, depending on accounting conventions, regulatory treatment and the institution provisioning.
bad debt
FINANCIAL ASSET WHOSE VALUE HAS FALLEN SIGNIFICANTLY AND FOR WHICH THERE IS NO LONGER A FUNCTIONING MARKET
Bad Debt; Bad debts; Allowance for bad debts; Reserve for bad debts; Doubtful debt; Problem loan; Bad paper
n. an uncollectible debt. The problem is to determine when a debt is realistically dead, which means there must be some evidence of uncollectibility or a lengthy passage of time. Discharge in bankruptcy, the running of the statute of limitations to bring a lawsuit, disappearance of the debtor, a pattern of avoiding debts or the destruction of the collateral security can all make a debt "bad." For income tax deduction purposes such a debt in business is deductible against ordinary income (found in federal income tax Form 1040 Schedule C) and such a personal debt is deductible against short-term capital gains. A debt due for services rendered is not a bad debt for tax purposes, since there is just no income on which to be taxed.
bad debt
FINANCIAL ASSET WHOSE VALUE HAS FALLEN SIGNIFICANTLY AND FOR WHICH THERE IS NO LONGER A FUNCTIONING MARKET
Bad Debt; Bad debts; Allowance for bad debts; Reserve for bad debts; Doubtful debt; Problem loan; Bad paper
(bad debts)
A bad debt is a sum of money that has been lent but is not likely to be repaid.
The bank set aside ?1.1 billion to cover bad debts from business failures.
N-COUNT
Esempi dal corpus di testo per bad debt
1. The figures for bad debt provisioning have been devastating.
2. Two–thirds of the hospital‘s deficit is bad debt.
3. Barclays has revealed that bad debt on the Barclaycard hit 1.5billion in the past year.
4. Under the law, the NIS 55 million worth of coupons still outstanding is considered bad debt.
5. With last week‘s interest rate cut came a series of bad–debt warnings.