The accounting allowed for a long time a lender to use as his bad debt provision his previous historical loss rate. (thecharlieton.com)
In liquor, earnings were crimped by bad debt provisions in Western Australia and the cost of preparing for the launch of the container deposit scheme in NSW on December 1. (afr.com)
«These amounts accrued or receivable at 30 June 2013 total US$ 3,667,331 ($ 2,819,505)(31 December 2012: US$ 2,597,188, $ 1,965,333) before a bad debt provision of US$ 2,276,225 ($ 1,750,000)(31 December 2012: US$ 991,125, $ 750,000).» (wexboy.wordpress.com)