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When defendants are unable to post bail and are forced to remain detained,
Specific Write-off
The action of recognizing that a specific asset, often an account receivable, has become uncollectible and removing its value from the books.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total amount of accounts receivable to reflect the amount that is expected to be uncollectible.
Bad Debts Expense
An expense account reflecting amounts that are not expected to be collected due to customer defaults.
Bad Debts Recovered
Money that was previously written off as unrecoverable but has since been collected.
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