NIGP 94912: Bad Debt Expense, Gifts/Pledges

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NIGP codes come from the NIGP Code (NIGP: The Institute for Public Procurement, maintained by Periscope Holdings), and state and local contract opportunities from the governments' procurement sites.

About NIGP 94912

NIGP 94912 Bad Debt Expense, Gifts/Pledges is an Item code that addresses accounting and financial management of uncollectible receivables and charitable contributions within state and local government operations. State and local procurement offices do not solicit goods or services under this code; rather, it serves as a classification for internal financial transactions and accounting entries that state departments, counties, municipalities, school districts, and other public bodies record when managing bad debts or recording gifts and pledges received. The code functions as a ledger category for expenditure tracking and budget reporting rather than as a procurement vehicle for external vendor engagement.

No recent state and local contract opportunities appear under this code in the available records.

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What is NIGP 94912?

NIGP 94912 is Bad Debt Expense, Gifts/Pledges, an item in NIGP 32, Higher Education.

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