For example, if your return contains a large bad debt reduction, explain the circumstances and document that the debt is a legitimate business expense.

比如，你的申报表中有一笔大额的坏账扣除，你就应说明实情，并以文件材料证明该账是合理的业务支出。

youdao

Another aspect, it do not compete with to selling the period income matching each other in a bad debt expense.

另一方面，它没有将坏帐费用与销售期间的收入相配比。

youdao

In addition, companies are required to make prudent estimates against revenues that are recorded but may not be received, called a bad debt expense.

此外，要求公司对于收入作谨慎明确的估计，并记录下来，但是不一定能收到，也叫做坏账费用。

youdao

Instead they have been used to bail out risk-takers who took very bad risks, increasing our collective debt and deficits at the expense of long-term productive economic capacity.

FORBES: The Bailout Mentality -- The REAL "New Normal"