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Utang buruk.
Utang buruk (Bahasa Inggris: bad debt) atau piutang tak tertagih, dalam ilmu keuangan dan akuntansi keuangan, adalah bagian dari piutang yang tidak dapat lagi ditagih, biasanya berupa piutang dagang atau pinjaman. Utang buruk dalam akuntansi dianggap sebagai biaya.
Terdapat dua metode untuk memperhitungkan utang buruk:
- Metode penghapusan buku langsung (direct write off method), namun tidak sesuai prinsip akuntansi yang berlaku umum - suatu piutang yang dianggap tidak tertagih dibebankan langsung ke laporan laba rugi.
- Metode penyisihan (allowance method), sesuai prinsip akuntansi yang berlaku umum - sebuah perkiraan jumlah kredit bermasalah dibuat pada akhir setiap tahun anggaran. Jumlah ini kemudian dikumpulkan dalam ketentuan tertentu, yang kemudian digunakan untuk mengurangi piutang tertentu di saat dan bila diperlukan.
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