резерв по сомнительным долгам(A statement in the accounts of a creditor of the extent to which it expects to have to write off bad debts, that is, to cease to record them as assets in its accounts. A firm with bad debts must at some stage decide to write them off. If it has numerous debtors, each of doubtful solvency, it is possible to make a ‘bad debt provision', naming an amount by which it expects to have to write off bad debts, without the need to specify on which particular debts hope has been abandoned. OE Alexander Demidov)
резерв на сомнительные долги(An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be calculated based on historical norms or other known information about the relative safety of the debt. Also known as a "loss reserve". investopedia.comAlexander Demidov)
