The features of documenting of doubtful accounts receivable in construction

The article deals with specific features of documenting the process of creation of an allowance for doubtful accounts in the accounting of construction companies, in particular, when carrying out works according to the construction contract. The authors consider in details source documents that can be regarded as the basis for forming allowance for doubtful accounts, their mandatory requisites and the rules of registration, as well as conditions under which they may be taken into account.