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AFDA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

ADA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

Allowance for Bad Debts

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

Allowance for Doubtful Accounts

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

BDR

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

Bad Debt Reserve

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

Step-Down Provision

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

Specific Allowance

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

Individual Allowance

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

General Allowance

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