{"id":87995,"date":"2026-01-26T17:44:40","date_gmt":"2026-01-26T16:44:40","guid":{"rendered":"https:\/\/invoicefly.com\/?p=87995"},"modified":"2026-02-13T11:09:53","modified_gmt":"2026-02-13T10:09:53","slug":"cuentas-incobrables","status":"publish","type":"post","link":"https:\/\/invoicefly.com\/es\/academy\/uncollectible-accounts\/","title":{"rendered":"Explicaci\u00f3n de las cuentas incobrables: Contabilidad, ejemplos y gesti\u00f3n"},"content":{"rendered":"\t\t
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Uncollectible accounts, also called bad debts, are amounts your business does not expect to collect from customers. This can happen when a customer goes bankrupt, refuses to pay, or cannot be reached. Recording these accounts correctly is important because it helps show the real value of money owed to your company and ensures financial statements are accurate. <\/p>\n\n\n\n

In this guide, we’ll explain what uncollectible accounts are, how to record them, and ways you can manage potential losses. To start, it helps to understand what uncollectible accounts are and why they happen.<\/p>\n\n\n\n

What Are Accounts Uncollectible?<\/strong><\/h2>\n\n\n\n

An uncollectible account is a receivable that your business likely won’t collect. When you sell products or services on credit, you expect customers to pay within agreed terms. However, some customers never pay their balances despite your collection efforts.<\/p>\n\n\n\n

What is an uncollectible account in practical terms? It’s the amount you recorded as revenue and accounts receivable<\/a> that you now realize won’t convert to cash. The customer still legally owes the money, but you’ve exhausted reasonable collection efforts without success.<\/p>\n\n\n\n

Common reasons accounts become uncollectible:<\/strong><\/p>\n\n\n\n