James (Jim) Davis Jul 29, 2016:

Hi Raffaela here you have two terms which go together: incagliati e sofferenze. Le sofferenze sono "in esigibili". These are the ones you have no hope for and soon you will write them off as total losses. These are "bad debts". When a debt is over due you first classify it as "doubtful" which is "incagliato", it is not yet considered totally uncollectible, but there is doubt, because it is over due. I learnt this term incagliato from an Italian accountant when I used to teach him English over 20 years ago now. He explained that it is like a ship that has run aground, but there is still hope to save the it, unlike the "sofferenze" which are uncollectible with no hope. You would put a doubtul debt on a watchlist.

Shabelula (asker) Jul 27, 2016:

I would tend to choose uncollectible. However as I am not an expert, I would be grateful for colleagues' comments and approvals before giving points.

Thanks