Sigidov, Yuriy Ivanovich, Marina Aleksandrovna Korovina, Aleksander Ivanovich Trubilin, Viktor Vilenovich Govdya, and Nadezhda Konstantinovna Vasilieva. 2016. “Creation of Provision for Doubtful Debts”. International Journal of Economics and Financial Issues 6 (4):1542-49. https://econjournals.com/index.php/ijefi/article/view/3034.