2, the specific accounting is:
Accounting for:
Borrow: asset impairment loss
Loan: bad debt provision
When the bad debt loss occurs:
Borrow: bad debt provision
Loan: accounts receivable
3, the provision for bad debt is a business's accounts receivable (including accounts receivable, other receivables, etc.) are provided for and are allowance accounts. Enterprises account for bad debt losses using the allowance method. Under the allowance method, the enterprise should estimate the bad debt loss at the end of each period and set up a "bad debt provision" account. When the actual occurrence of bad debts, directly offset the provision for bad debts, and at the same time write off the corresponding accounts receivable balance of a method of treatment. Allowance method refers to the use of a certain method to estimate the bad debt loss on a regular basis (at least at the end of each year), and to make provision for bad debts and transfer them to current expenses. The method of making provision for bad debts is determined by the enterprise itself. When determining the percentage of provision for bad debts, the enterprise should make a reasonable estimate based on the enterprise's past experience, the actual financial position and cash flow of the debtor unit, and other relevant information.