Bad Debt Expense Is Also Called the Provision for Bad

Multiple Choice

Bad Debt Expense is also called the Provision for Bad Debts and the Provision for Uncollectible Accounts.Provision in this context refers to

A) a liability in U.S.GAAP, not an expense; that provision in IFRS refers to an expense whose timing or amount, or both, are uncertain.
B) an expense in U.S.GAAP, not a liability; that provision in IFRS refers to an expense whose timing or amount, or both, are uncertain.
C) an liability in U.S.GAAP, not an expense; that provision in IFRS refers to a liability whose timing or amount, or both, are uncertain.
D) an expense in U.S.GAAP, not a liability; that provision in IFRS refers to a liability whose timing or amount, or both, are uncertain.
E) none of the above.