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A database cannot be password protected to prevent unauthorized users from accessing the data.
Bad Debts Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect, thus written off as a loss.
Uncollectible Accounts
Refers to receivables that a company has deemed unrecoverable and is unlikely to collect.
Financial Reports
These are formal records of the financial activities and condition of a business, person, or other entity, providing an overview of a company's financial performance and financial position in both short and long term.
Allowance For Uncollectibles
A balance sheet account estimating the portion of receivables that a company does not expect to collect.
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