NIGP 94910: Bad Debt Expense, C&G Private and Other

NIGP 94910 Bad Debt Expense, C&G Private And Other is an Item code that addresses financial write-offs and reserve accounting for uncollectible debts incurred by state and local government entities in the course of ordinary operations. State and local governments use this code to classify expenditures related to the recognition and documentation of bad debts — primarily receivables determined to be uncollectible from private parties, vendors, service users, or other non-governmental sources — and to establish or adjust reserves against potential future losses. The scope includes the accounting treatment of doubtful accounts, debt forgiveness decisions, and related administrative costs to process, verify, and document debt write-offs.

The source provided contains no recent state or local contract opportunities solicited under this code. NIGP 94910 is a financial accounting and budgetary classification rather than a procurement vehicle for goods or services, and it does not generate competitive solicitations or contracting activity in the traditional sense. State and local finance and accounting departments use this code internally to categorize expenditures within their general and administrative ledgers, not to purchase external supplies, services, or contractor support.