The account type can be a current assets account, and the detail type uses allowance for bad debts, which is available in QuickBooks Online (QBO).

Software: MoneyWorks accounting software WIKIPEDIA: A bad debt is an amount owed to a business or individual that is written off by the creditor as a loss (and classified as an expense) because the debt cannot be collected and all reasonable efforts to collect it have been exhausted. Assuming you have an outstanding Sales Invoice […]