Terms used in official statistics

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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.)

Contact person on methodology:
GUS – Departament Przedsiębiorstw