Bad debt in the income statement

Bad debt is an item of expense shown in the income statement.

You can see the “T” account (Bad debt) in the article (Allowance for doubtful debt):

When the bad debts is recovered, the part of bad debt corresponding to the expense in the income statement should be deducted in the income statement.

The doube entry of bad debt is:

Related posts:

1. Allowance for doubtful debt
2. The difference between a bad debt written off and a doubtful debt allowance
3. Bad debt accounting
4. Bad debt entry
5. Doubtful debts