Is provision for bad debt an expenses in income statement?

Is provision for bad debt an expenses in income statement?
Provision for doubtful debt is expense which is used to smooth out the profit so when actual bad debt occurs it does not charge to income statement rather that bad debt is charged to provision account. Was this answer useful?YesSomewhatNoThanks for the feedback! Edit Answer byBill CPAVery knowledgeable in accounting and have been a CPA since 1985. Yes it is. There's a provision for bad debt expense in the incomestatement and that same amount gets either added to the reserve fordoubtful accounts on the balance sheet or reduces the accountsreceivable account, on the balance sheet. That depends on whetherits a reserve for future write-offs or a write off of a certaincustomer balance.