#  Reserves for Bad Debt 

 



## **Policy Statement**

This policy establishes how reserves for bad debt and write-offs are recorded at the University.

***Note to users:*** This policy is being revised now. Until the revised policy is ready, the existing version is still in effect. You can download a PDF file of the existing version below (HarvardKey):

[Reserves for Bad Debts](https://hu.sharepoint.com/:b:/s/FAD/EX3CA1FGCOJIvUwqTVVK1agB2xOJ3MMs-cMfdEKAWlaZdQ?e=v3wJuy)



 



 

 See also:- [ Policy ](/page-type/policy)
- [ Accounting ](/policy-type/accounting)