Provision entry

hello,
please help me with, what will be the entry for provision for more than 180 days Accounts receivable
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Quick Summary
This discussion clarifies the accounting treatment for accounts receivable outstanding for over 180 days. It explains that this situation is typically referred to as 'ageing of debtors' and involves a normal receivable entry, not a provisional one. The focus is on how to account for amounts that are still receivable but have passed the standard payment terms.

Is that amount receivable or income receivable???
This is for the accounts receivable more than 180 days but receivable.
It's not a provisional entry.
it's normal receivable entry more than 180 days

it's called ageing of debtors.

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