Bad debts example sentences

As generally the sales are made on cash basis, there are no bad debts in super markets.The provision for doubtful debts is usually calculated as a certain percentage of the total amount due from sundry debtors after deducting/writing-off all known bad debts.Recording all the revenue expenditure items appeared on the debit side of trial balance on the debit side of income statement after making adjustments for outstanding, prepaid expenses, depreciation, provisions for bad debts, taxes, etc.Since all the sales in these shops are made on cash basis, there are no losses on account of bad debts.Under recourse factoring, the client is not protected against the risk of bad debts.