(1) Accruing depreciation, stock valuations, provisions for doubtful debts, etc., are subjective judgements which make historic cost profit subjective.

(2) Provisions for doubtful debts increased to eight million pounds.

(3) "2009 will be characterised by bad and doubtful debts on the business side of things. 2010 will begin to move into the consumer side as unemployment begins to peak," he added.

(4) Review bad debts listing monthly to prepare collect ability analysis for monthly provision for doubtful debts.

(5) V: Besides the largest outgoings , staff costs, as well as provision for doubtful debts and depreciation.

(6) Among the country's largest State-owned enterprises and listed big banks, CITIC Group ranks 14th in terms of revenue and profits after the provision for bad and doubtful debts.

(7) To report progress of trade debts collection and to ensure doubtful debts are communicated to management timely.

(8) Besides the largest of outgoings , staff costs, as well as provision for doubtful debts and depreciation.