Allowance for doubtful accounts

System

Swiss GAAP FER Chart of Accounts

Type

Attivi

Class

1 — Assets

Parent

110 — Trade receivables

Labels (multilingual)

EN: Allowance for doubtful accounts

FR: Ducroire

DE: Delkredere

IT: Delcredere

Postable

Yes

Lettrable

No

VAT

No