Faced with non-payment, prudence dictates reclassifying the receivable as a doubtful debt (Allowance for Doubtful Account) as soon as the risk arises. This crucial step is accompanied by a provision (FR6817 GB8100 IT12.05.01 Bad Debt Expense account / FR491 GB1190 IT04.01.09 Provision for Doubtful Debts, calculated on the net amount (excluding VAT), allowing for an immediate reduction in taxable income. In Business Central, this management requires precise configuration to isolate these assets without triggering premature VAT.