Bad debts are sums of money that a company or individual owes but does not expect to receive back. There are many synonyms for the term bad debts, including uncollectible accounts, delinquent debts, non-performing loans, and impaired receivables. Other commonly used phrases to describe bad debts may include past due accounts, bad loans, and defaulted debts. These terms all refer to situations where a debtor is unable or unwilling to repay their loan or credit, resulting in a loss for the creditor. It is important for businesses to manage their bad debts effectively to minimize financial impact and maintain a healthy cash flow.