A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

It stands for bad debt reserve; a contra asset that represents management's estimate of the amount of accounts receivable (A/Rs)...

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

In the context of subprime deals, it is a provision that entails the conversion of deal structure from sequential pay...

An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...

An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...

An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...

An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...

A provision in an initial public offering (IPO) underwriting agreement which entitles the underwriters to purchase more shares than specified...

An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...