ESPECIALLY ACCOUNTING AND TAX RECORDS DOUBTFUL RECEIVABLES AND OVERDUE RECEIVABLES
In the course of the activities of the economic entities are often faced with problems arising and the recovery of receivables, there is always a riskof non-payment by the parties of their obligations. These risks of non-payment can lead to questionable and even to uncollectible receivables. The article reflects the peculiarities of accounting of receivables on the basis of a reserve for doubtful debts, and also by including the expenses of the organization. The notion of dubious and uncollectible receivables. Specialattention is given to the creation and use of the reserve for doubtful accounts in the accounting and tax accounting. In addition, highlighted the main activities aimed at improving Receivables Management businesses.