Accounting and Tax Treatment of Uncollected Receivables

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2025, vol. 6, issue 5, 15-26

Abstract: It is not uncommon to encounter situations in which companies do not collect their invoices issued to customers, either due to their inability to pay or as a result of the fact that they are held by a person against whom the bankruptcy/insolvency procedure has been declared. The article presents a series of theoretical and practical issues regarding the accounting and tax treatment of uncollected receivables in accordance with the applicable legislation, namely the concrete way in which the receivable can be adjusted or eliminated from the company’s records.

Keywords: uncertain customers; depreciation adjustments; VAT adjustment; Fiscal Code (search for similar items in EconPapers)
JEL-codes: K34 M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:5:p:15-26

DOI: 10.37945/cbr.2025.05.03

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