Is an insured debtor doubtful?

Can an insured customer for whom the insurance company only pays 85% of the debt be considered a doubtful or hopeless debtor and the remaining debt written off without being subject to corporate income tax (CIT), even if the company continues to operate? Is insurance sufficient evidence?

Full article available:

https://ifinanses.lv/raksti/gramatvediba/gramatvediba/lv-vai-apdrosinats-debitors-ir-saubigs/29948