Bad debts in branch book

dear freinds, I have a question related to branch accounting. our is a H.O. and want to know the treatment of bad debts in case of branch. one of our debtors at branch has become insolvent what accounting treatment had to be made in this case. Also for how much year one can show baddedts in the books or can one show the name of the party as outstanding?. please reply

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prepare memorandum branch debtors a/c and balance amount is call ed bad debts. This bad debts amount must appear in credit side of branch account

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