Business Entity Accounting Act Article 45
（Allowance for Uncollectible Receivable）Receivables shall be measured based on the remaining balance after deducting the estimated allowance for uncollectible accounts, and separate allowance items for uncollectible accounts shall be established. When a receivable is determined to be uncollectible, it shall be written off against the relevant receivable accounting items using the established allowance for uncollectible accounts.Accounts receivable and notes receivable resulting from operating activities shall be separately recorded from accounts receivable and notes receivable resulting from non-operating activities.
中文原文 商業會計法第45條
應收款項之衡量應以扣除估計之備抵呆帳後之餘額為準，並分別設置備抵呆帳項目；其已確定為呆帳者，應即以所提備抵呆帳沖轉有關應收款項之會計項目。
因營業而發生之應收帳款及應收票據，應與非因營業而發生之應收帳款及應收票據分別列示。
因營業而發生之應收帳款及應收票據，應與非因營業而發生之應收帳款及應收票據分別列示。