1. An amount owed by debtors that is considered to be irrecoverable is known as a .

2. An amount charged against profit and deducted from debtors to allow for the estimated non-recovery of a proportion of debtors is known as a .

3. A list of the amounts owed by debtors, categorised by how long they have been overdue, is called an .

4. Once a method has been chosen for calculating doubtful debts, the accountant must apply the … concept unless there is good reason to change it.

5. By including the expense of debtors who do not pay in the accounts for the period in which the sale was made, the accountant is applying the concept.