Write off Invoices to Provision Account

Write off Invoices to Provision Account

Hi Zoho Team,

Is there an option in Zoho to write off invoices through a provision account instead of direct writing off to bad debts expense in P&L which is against  ''Generally Accepted Accounting Principal''

Secondly is there an option to reverse this entry if a client subsequently decided to pay a written off invoice ? 

Thank You

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