What Is Bad Debt Provision in Accounting? | HBS Online
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Ekonomeme ID on Instagram: "💸 Pernah dengar istilah bad debt expense atau beban kerugian piutang? Ini adalah biaya yang muncul ketika ada pelanggan/debitur yang berutang ke perusahaan, tapi akhirnya utangnya tidak bisa ditagih. Jadi, uang yang awalnya dicatat sebagai “pasti masuk” di laporan keuangan, terpaksa dihapus karena dianggap kecil kemungkinan bisa dibayar lagi. 🔍 Kenapa bisa terjadi? Banyak sebabnya. Misalnya, perusahaan sudah mengirim barang ke distributor dengan sistem tempo, tapi t
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