When estimating uncollectible accounts, an enterprise fund will record a debit to Bad Debt Expense and a credit to Accumulated Provision for Uncollectible Accounts.

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The year end bad debt provision is not an expense. The journal entry would be a debit to Operating Revenue - Charges for Sales and Services and a credit to Allowance for Uncollectible Accounts.

When Estimating Uncollectible Accounts, an Enterprise Fund Will Record a Debit