Bookkeeping & Reporting

Bad Debt Expense

Bad debt expense is the income-statement cost recognized when some receivables are expected not to be collected.

Quick answer

Bad debt expense is the income-statement cost recognized when some receivables are expected not to be collected.

It matters because revenue may look overstated if credit losses are ignored.

A business writing down part of an overdue customer balance may record bad debt expense.

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Plain-English Definition

What Bad Debt Expense means

Bad debt expense is the income-statement cost recognized when some receivables are expected not to be collected.

Why it matters It matters because revenue may look overstated if credit losses are ignored.
Simple example A business writing down part of an overdue customer balance may record bad debt expense.
Related Questions

Questions people ask about Bad Debt Expense

What does Bad Debt Expense mean?

Bad debt expense is the income-statement cost recognized when some receivables are expected not to be collected.

Why does Bad Debt Expense matter?

It matters because revenue may look overstated if credit losses are ignored.

What is a simple example of Bad Debt Expense?

A business writing down part of an overdue customer balance may record bad debt expense.

When should I ask a CPA about Bad Debt Expense?

Ask a CPA when the term changes how your books are kept, how reports are read, or how tax numbers are produced from accounting records.

How is Bad Debt Expense different from Allowance for Doubtful Accounts?

Bad Debt Expense means Bad debt expense is the income-statement cost recognized when some receivables are expected not to be collected. Allowance for Doubtful Accounts means Allowance for doubtful accounts is the estimate of receivables that may not be collected. The difference is that they apply to different tax, accounting, or business situations and should not be treated as interchangeable.

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