Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 13 - No. 36)

What is the main reason to write off irrecoverable debts?
To increase tax payments.
To increase the value of the asset.
To reduce tax payments.
To recognize that a debt will not be repaid.

Explanation

Irrecoverable debts are written off because it is unlikely the debt will be repaid.

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