Jisho

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Noun
1. bad debt; nonperforming loan
Wikipedia definition
2. Bad debtA bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the amount owed. This usually occurs when the debtor has declared bankruptcy or the cost of pursuing further action in an attempt to collect the debt exceeds the debt itself.
Read “Bad debt” on English Wikipedia
Read “不良債権” on Japanese Wikipedia
Read “Bad debt” on DBpedia

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