 |
| Subject | English | Russian |
| tax. | bad debt reserve | резерв по безнадёжным долгам |
| econ. | bad debt reserve | резерв на возмещение безнадёжной задолженности |
| fin. | bad debt reserve | резерв на покрытие возможных потерь по кредитам (Incognita) |
| account. | bad debt reserve | резерв по сомнительным долгам (VLZ_58) |
| econ. | bad debt reserve | резерв на покрытие безнадёжных долгов |
| gen. | bad debt reserve | 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.com Alexander Demidov) |