A bad (or uncollectible) debt.    From Wordnet, Princeton University. 

I agree that the ‘loans’ should only be written off when they do in fact become uncollectible, that is the rule for everybody else.    From Wordnik.com.  [The Volokh Conspiracy » A Tax Break for Trial Lawyers?] Reference

The consultants said the state should create a mechanism by which old and uncollected debt can be reclassified as "uncollectible," so state resources can be redeployed toward debts worth pursuing.    From Wordnik.com.  [DesMoinesRegister.com - NEWS] Reference

They say they are at a 20-year high for uncollectible debt.    From Wordnik.com.  [CNN Transcript Apr 22, 2009] Reference

State Treasurer to charge off uncollectible state loan fund notes.    From Wordnik.com.  [Board of Visitors minutes] Reference

A discussion ensued as to the uncollectible hospital accounts with special emphasis on debts.    From Wordnik.com.  [Board of Visitors minutes] Reference

The customary resolution for the charging off of certain uncollectible accounts at the University.    From Wordnik.com.  [Board of Visitors minutes] Reference

The Board instructed the President to investigate the feasibility of presenting the reports on these uncollectible accounts under these two headings.    From Wordnik.com.  [Board of Visitors minutes] Reference

He replied that the notes were uncollectible and recommended that permission be obtained from the Governor and the Attorney General to charge off the notes.    From Wordnik.com.  [Board of Visitors minutes] Reference

Mrs. Smith asked that the Comptroller be requested to furnish, at the end of the fiscal year, the grand total of Hospital accounts charged off as uncollectible.    From Wordnik.com.  [Board of Visitors minutes] Reference

University of Virginia that the Hospital Accounts Committee be and it is hereby authorized to charge off as uncollectible accounts Schedules 652, 655, 656, 659.    From Wordnik.com.  [Board of Visitors minutes] Reference

Hospital, with the collaboration of representatives of the State Auditor of Public Accounts, for charging off uncollectible hospital accounts was approved as submitted.    From Wordnik.com.  [Board of Visitors minutes] Reference

Dr. Martin, Chairman of the Medical Committee, stated the desire of the Committee to obtain information if possible as to two types of claims under these uncollectible accounts.    From Wordnik.com.  [Board of Visitors minutes] Reference

Committee would like to know which of these accounts are welfare cases and therefore a charge against the localities, and which are truly uncollectible accounts for other reasons.    From Wordnik.com.  [Board of Visitors minutes] Reference

Here's the word from Janis Lamar of the credit-reporting firm TRW: The clock usually starts when the creditor turns over your debt for collection or writes it off as uncollectible.    From Wordnik.com.  [What Can Anyone Believe?] Reference

RESOLVED that approval be and is hereby given to the charging off of schedules 64-B, 64-C, and 65 of uncollectible hospital accounts recommended for cancellation by the Hospital Accounts.    From Wordnik.com.  [Board of Visitors minutes] Reference

RESOLVED that approval be and is hereby given to the charging off of schedules 52 and 53 of uncollectible hospital accounts recommended for cancellation by the Hospital Accounts Committee.    From Wordnik.com.  [Board of Visitors minutes] Reference

The Board approved a change in the wording of the procedure to be followed in charging off uncollectible Hospital accounts, which procedure was approved by the Board on September 10, 1948.    From Wordnik.com.  [Board of Visitors minutes] Reference

Papadimitriou said his analysis shows that previous studies have failed to factor in the increasing rate of credit card charge-offs, which occur when the creditor declares the debt uncollectible.    From Wordnik.com.  [A caveat on that drop in credit card debt] Reference

RESOLVED by the Board of Visitors of The Rector and Visitors of the University of Virginia that the Hospital Accounts Committee be and it is hereby authorized to charge off as uncollectible accounts.    From Wordnik.com.  [Board of Visitors minutes] Reference

RESOLVED by the Board of Visitors of The Rector and Visitors of the University of Virginia that the Hospital Accounts Committee be and it is hereby authorized to charge off as uncollectible accounts.    From Wordnik.com.  [Board of Visitors minutes] Reference

Members requested that the wording of this resolution be adhered to in future resolutions on uncollectible accounts so that the Board's action would not have the effect of absolutely cancelling the accounts.    From Wordnik.com.  [Board of Visitors minutes] Reference

This is all about the back end, which is collecting the uncollectible or the money that they don't think that they're going to get paid voluntarily and then they're going to have to aggressively go after you for it.    From Wordnik.com.  [CNN Transcript Mar 25, 2008] Reference