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Explanation: Sto giusto giusto traducendo l'ennesimo bilancio anche io... ho sempre usato questa traduzione e non mi hanno mai contestata, quindi presumo (anzi post...) che vada bene!
Se vuoi tutta la frase:
"Receivables (o credits) are entered at their nominal value and referred to their presumable collection value by means of the Reserve for Bad Debts including allocations..."
Hope it helps
VMTTRADUCE Italy Local time: 23:12 Native speaker of: Italian PRO pts in pair: 225
Explanation: "Net" in North American Accounting practices, implies that is less allowance for Doubtful accounts, la presentazione in bilancio e' diversa da come si fa in Italia con il fondo svalutazione listato tra le passivita'.
Good luck, Pat
Pasquale Capo Canada Local time: 17:12 Native speaker of: Italian, English PRO pts in pair: 758