Usually means: Provision for potential credit losses.
Definitions Related words Mentions
We found 4 dictionaries that define the word allowance for bad debts:

General (1 matching dictionary)
  1. Allowance for bad debts: Wikipedia, the Free Encyclopedia

Business (3 matching dictionaries)
  1. ALLOWANCE FOR BAD DEBTS: Accounting Glossary
  2. Accounting, Business Studies and Economics Dictionary (No longer online)
  3. BusinessDictionary.com (No longer online)

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