NIGP 94913: Bad Debt Expense, Other Sales

NIGP 94913 Bad Debt Expense, Other Sales is an Item code that captures state and local government accounting and financial management activity related to write-offs of uncollectible receivables and similar debt obligations. The source provided contains no recent state and local contract opportunities, solicitations, or issuing-body activity under this code. This Item code does not appear in current procurement market activity tracked by the state and local contracting system referenced in this analysis.

This code sits at the intersection of accounts-receivable management and governmental accounting standards compliance rather than the procurement of goods or services. Without recent opportunities posted in the state and local market, there is no basis to characterize current issuing-body mix, geographic concentration, or representative solicitation activity. Vendors pursuing state and local business should monitor this code for activity if their service offerings touch revenue recognition, collection administration, or financial-reporting functions, but current procurement velocity under this Item code does not support active pursuit decisions at this time.