Formation of the reserve of democrative debts in accounting and tax accounting

In current market conditions, business entities, when making settlements with suppliers and the contractor, often face receivables. Accounts receivable is the amount of debts owed by organizations to legal entities and individuals who are debtors of the organization. Accounts receivable can have a negative impact on the financial position of the organization, which requires the need for careful monitoring of its indicator, as well as the formation of a reserve of doubtful debts.