8102
Bad Debt Provision
Overheads & Depreciation
Normal balance
Debit
This records the movement in the provision for doubtful debts recognised in the profit and loss account for the period — separate from the balance sheet provision itself (code 1106). As an expense-side entry it normally carries a debit balance when the provision is increased.
Other codes in Overheads & Depreciation
| 8100 | Bad Debt Write Off |
| 8004 | Office Equipment Depreciation |
| 8200 | Donations |
| 8003 | Vehicle Depreciation |
| 8201 | Subscriptions |