When making a provision for doubtful debts,debtors' subsidiary ledgers are not adjusted,as the provision is made in anticipation of likely unrecoverability of amounts owing,although the identity of who will not pay is unknown:

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This statement is true. When making a provision for doubtful debts, the debtors' subsidiary ledgers are not adjusted as the provision is made in anticipation of likely unrecoverability of amounts owing, although the identity of who will not pay is unknown. The provision is based on an estimate or approximation of the expected loss. Adjusting the subsidiary ledgers would be unnecessary and time-consuming, as it is not feasible to identify which specific debtors are unlikely to pay at the time of making the provision.

When Making a Provision for Doubtful Debts,debtors' Subsidiary Ledgers Are