Are you talking about the accrued provision for doubtful debts? For the extracted provision for doubtful debts, as long as it conforms to the provisions of the tax law, the balance of provision for doubtful debts will be written off when bad debts actually occur. The actual bad debts should be listed in detail, and the corresponding proof (copy) of bad debts should be provided, which can be filed with the tax authorities, generally to the competent branch (institute).