Bad debt reserve "Bad debt reserve" relates to the amount set aside (in a reserve account) to write-off the Bad debt (also called impaired debt).
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Definitions of terms begining with the same letter as "Bad debt reserve" :
B2B or business-to-business Back testing Back-office Back-stop Back-up line Back-Up Servicer Backdoor equity hypothesis Backlog Backwardation Bad debt Bad debt reserve Bail-in Balance sheet Balloon loan and Balloon payment Bank guarantee Bank holiday Bank-based economy Bankruptcy Bankruptcy costs Barrels, BPD, bbl/d, bpd, bd or b/d Barrier currency option Barrier interest rate option Barrier option Barriers to entry Barter Base Base metals Basis point Basis risk Bear market Bearer Bearer bond Bearer shares Behavio(u)ral finance Bellwether or Barometer stock Below investment grade Below the line Benchmark Benchmark switching Benchmarking Beneficial owner Best efforts basis Beta Beta coefficient Beta of assets Bid-ask spread Bill of exchange Bill of lading or B/L BIMBO Binomial method BIS or Bank for International Settlements Black - Scholes Model Black-out period Blind trust Block Block ownership Block trading Blocking minority Blue chip Blue Sky laws Board of Directors Board of Trustees Bolt-on projects Bona fide Bond Bond indenture Bond redeemable in shares Bond redemption premium Bond resolution Bond value of the convertible bond Bonus issue Book Book entry Book profitability Book value Book value of shareholders' equity Book Value Per Share Book-building Bookkeeping Bookrunner Bootstrap game Bootstraping Bootstrapping model BOT Bottom-up approach Bought deal Brands and market share Break costs or Break-up fees Breakeven Brent crude, Brent blend, London brent, Brent petroleum Bricks and mortar Bridge equity Bridge loan Broker Brought over the wall Build-Operate-Transfer Building society Bull market Bullet bond Bullet repayment Bullion Burn rate BUS Business angels Business cycle Business day Business loarpose. Also called a financial loan. Buy and hold Buy-back Buy-sell provision Buy-side Buyer's credit Buyer's monopoly Buyout, LBO, Leveraged BuyOut BVPS By the book By-category income statement format By-destination income statement format By-nature income statement format
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