- allowance for a debt
- allowance for a debt Rückstellung f für eine Verbindlichkeit
English-german law dictionary. 2013.
English-german law dictionary. 2013.
Allowance For Bad Debt — A valuation account used to estimate the portion of a bank’s loan portfolio that will ultimately be uncollectible. When a loan goes bad, the asset is removed from the books and the allowance for bad debt is charged for the book value of the … Investment dictionary
allowance for bad debt — /əˌlaυəns fə bæd det/ noun provision made in a company’s accounts for debts which may never be paid … Dictionary of banking and finance
Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… … Investment dictionary
Allowance for Funds Used During Construction — (AFUDC) Construction activities may be financed from internally generated funds (primarily earnings retained in the business), or from funds provided by other external sources (short and long term debt). The allowance for funds used during… … Energy terms
allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… … Financial and business terms
Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia
Bad Debt Recovery — A debt from a loan, credit line or accounts receivable that is recovered either in whole or in part after it has been written off or classified as a bad debt. Because it generally generates a loss when it is written off, a bad debt recovery… … Investment dictionary
Bad Debt — A debt that is not collectible and therefore worthless to the creditor. This occurs after all attempts are made to collect on the debt. Bad debt is usually a product of the debtor going into bankruptcy or where the additional cost of pursuing the … Investment dictionary
Bad Debt Expense — An entry found on a business s income statement that represents the amount of noncollectable accounts receivable that occurs in a given period. In terms of accounting entries, every time an amount increases bad debt expense, an equivalent amount… … Investment dictionary
bad debt — An *accounts receivable balance whose collection is doubtful. Under most systems of *Generally Accepted Accounting Principles, an *allowance for bad debts is raised to acknowledge the reduced likelihood of recoverability of a customer balance.… … Auditor's dictionary
Alliance for the Future of Austria — Bündnis Zukunft Österreich Leader Josef Bucher … Wikipedia