#586005
stair riaráistí agus dhrochfhiacha an díoltóra agus stair a lamháltas in aghaidh drochfhiach;
history of the seller's arrears, bad debts, and bad debt allowances;
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#574007
Taifeadtar díscríobh nó dímheas na ndrochfhiach ag creidiúnaithe sa chuntas athruithe eile ar mhéid na sócmhainní.
The writing-off or writing-down of bad debts by creditors is recorded in the other changes in the volume of assets account.
#2152420
I gcomhréir leis an modheolaíochta nua, rinne SABIC athbhreithniú ar roinnt costais SGA ar nós costais fógraíochta, costais a bhaineann le trádáil a chur chur chun cinn, costais eile (mar shampla maímh, drochfhiacha etc), costais airgeadais agus ioncaim.
Following the new methodology, SABIC revised several SG&A expenses such as advertising expenses, trade promotion costs, other costs (such as claims, bad-debts, etc.), financial and income expenses.
#574006
Ní idirbhearta iad díscríobh ná dímheas na ndrochfhiach ag creidiúnaithe agus cealú aontaobhach dliteanais ag féichiúnaí, ar a dtugtar séanadh fiach, toisc nach bhfuil idirghníomhaíocht idir aonaid institiúideacha trí chomhaontú frithpháirteach i gceist leo.
The writing-off or writing-down of bad debts by creditors and the unilateral cancellation of a liability by a debtor, known as debt repudiation, are not transactions because they do not involve interactions between institutional units by mutual agreement.
#1221130
(i) aon fhiacha, ach amháin drochfhiacha ar cruthaíodh chun sástacht an chigire gur drochfhiacha iad agus fiacha amhrasacha a mhéid a mheastar faoi seach gur droch fhiacha iad sin.
( i ) any debts, except bad debts proved to be such to the satisfaction of the inspector and doubtful debts to the extent that they are respectively estimated to be bad. [GA]