Allowances for uncollectible accounts
Write-downs on receivables is formed in relation to which there is a high probability that it will be settled. These include receivables from debtors in liquidation or bankruptcy, charges questioned by debtors, overdue or unexpired with a significant probability of defaults - according to the kind of business or client structure.
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)