where do I input a bad debt provision on the FRSSE template

Hi Ben

The movement In the P&L ajacent to the existing (actual) bad debts line, the current provision balance in the Balance Sheet as a reduction in Trade Debtors.

With the P&L movement, I use the same type of formula on the TB as with stock movement so that the narrative records an increase/decrease which automatically corresponds to the direction of the movement.

Hope I've interpreted your question correctly.

Steve