1. What is a provision for Doubtful debts?
2. Provision rates for Doubtful debts
2.1 Provision rates for past-due receivables
2.2 For telecommunications service providers
2.3 For receivables not yet due upton discovery of customer bankruptcy or absconding
3. Conditions for setting up a provision for doubtful debts
4. Timing for setting up and reversing provisions for doubtful debts
5. Principles for accounting for provision for doubtful debts
6. Guidlines for accounting for provision for doubtful debts
6.1 Accounting treatment under Circular 200
6.2 Accountaing treatment under Circular 133
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