If bad debts are anticipated and cash revenues are correspondingly reduced, the lost revenue must be separately funded by the sponsoring department's unrestricted funds. Subaccount 9440 is used if the funding source is a Ledger 4 account and subaccount 9420 if the funding source is a Ledger 2 account. (See Appendix D, Recharge Operation Accounts Receivable Accounting Protocol, for detailed transaction information.)

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