allowance for doubtful accounts / uncollectible accounts and impairment (loss)

fuentes:

Credit Losses, Impairment and Allowance for Doubtful ...
www.wikinvest.com/.../Credit_Losses_Impairment_Allowance_Do...
Credit Losses, Impairment and Allowance for Doubtful Accounts. We assess whether unrealized losses on the change in fair value on our available for sale ...

Credit Risk and Allowance for Losses | AccountingCoach
www.accountingcoach.com/accounts-receivable-and-bad-debts.....
(Some companies call this account Provision for Doubtful Accounts or Allowance for Uncollectible Accounts.) Any increases to Allowance for Doubtful Accounts ...

Using Judgment to Measure the Allowance for Doubtful ...
gpae.bryant.edu/.../Using%20Judgment%20to%20Measure%20Allowanc...
CA Finger - ‎
compute the ending balance in the allowance for doubtful accounts (i.e. the ... impaired and when the amount of the impairment loss (i.e. the uncollectible ...

Allowance For Doubtful Accounts Definition | Investopedia
www.investopedia.com/terms/a/allowancefordoubtfulaccounts.a...
The allowance for doubtful accounts is only an estimate of the amount of accounts receivable which are expected to not be paid. The actual payment behavior of ...

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discusión anterior relacionada en KudoZ:

Allowance for impairment of trade receivables ... - ProZ.com
www.proz.com › ... › Finance (general)
Sep 22, 2010 - (KudoZ) English to Spanish translation of Allowance for impairment of ... valor por pérdidas (por deterioro del valor) de las cuentas a cobrar ... 5, reservas / provisiones para cuentas por cobrar por ventas / cuentas incobrables /deudores ... reservas / provisiones para cuentas por cobrar por ventas / cuentas ...

If you are using this on the balance sheet then it can be displayed as:

Bad Debt Reserve or Allowance for Doubtful Accounts or Allowance for Bad Debt

(In the USA it is standard to use Allowance for Bad Debt)

This account comes after Accounts Receivable



On the Income Statement is usually found as:

Bad Debt Expense

"Doubtful" is "de dudoso cobro".

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https://www.google.es/?gws_rd=ssl#q="bad debts" "impairments...

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http://accountingexplained.com/financial/receivables/bad-deb...

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http://www.accountingtools.com/questions-and-answers/what-is...

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Surprising to see so many ProZ.com members getting a basic accounting term like this confused.

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http://www.investopedia.com/terms/a/accounts-uncollectible.a...

deterioro = wear and tear

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Wear and tear is a financial concept, as proven by the attached Investopedia entry:

http://www.investopedia.com/terms/n/normal-wear-and-tear.asp

uncollectible accounts and impairment reserve

Allowance for bad debts are amounts expected to be uncollected, but still with possibilities of being collected (when there is no other possibility for collection, they are considered uncollectible accounts).

Therefore, "cuentas incobrables" are uncollectible debts/accounts.

"Deterioro" means impairment or deterioration from use - machinery, equipment, etc. It is considered a type of loss as equipment lose value during their service life.



http://smallbusiness.chron.com/bad-debt-reserve-hit-profit-l...