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Cual es el asiento normal para registrar los gastos por deudas incobrables segun el metodo de provision? O Cargo de gastos de creditos incobrables, abono

Cual es el asiento normal para registrar los gastos por deudas incobrables segun el metodo de provision? O Cargo de gastos de creditos incobrables, abono de provision para cuentas de cobro dudoso O Cargo de cuentas por cobrar, abono de provision para cuentas de cobro dudoso O Cargo de provision para cuentas de cobro dudoso, abono de gastos por deudas incobrables. O Cargo de provision para cuentas de cobro dudoso, abono de cuentas por cobrar

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