Where does doubtful debts go on balance sheet?

Doubtful debts are typically recorded as a contra asset account under accounts receivable on the balance sheet. This account reflects the estimated amount of receivables that may not be collected, reducing the total accounts receivable balance. It is usually labeled as "Allowance for Doubtful Accounts" or similar, and it helps provide a more accurate picture of expected cash flows from receivables. The balance is adjusted periodically based on the company's assessment of collectibility.