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Maybe the correct one is

provisión para cuentas de cobranza dudosa
provisión para colocaciones de cobranza dudosa
provisión para cuentas de cobro dudoso
reserva para cuentas de cobranza dudosa
previsión para créditos incobrables
provisión para colocaciones de cobranza neta
ratio de aprovisionamiento para cuentas de cobranza dudosa
provisión para préstamos incobrables
provisión para cuentas incobrables
provisión para pérdidas en préstamos

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