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How To Write Off Unpaid Rent (Accrual-Based Accounting Only)

What to do when a tenant moves out with outstanding charges not covered by their deposits.

Samuel avatar
Written by Samuel
Updated this week

Overview

Unfortunately, you might have a tenant move out without paying the rent they owe. There are several ways to record this in DoorLoop. However, it's always best to speak with your accountant about how to handle this for your situation.

Here we'll walk through writing off the unpaid rent as a bad debt expense. For the first time only, you will need to create two new accounts in your Chart of Accounts. After that, you use a journal entry to write off the unpaid rent.

Note that this method is only if you follow accrual-based accounting only. Learn what the difference is between cash vs. accrual accounting.



Create the Accounts

The first time you write off unpaid rent as a bad debt expense, you will need to create two new accounts in your Chart of Accounts.

Step 1 - Creating the Bad Debt Expense Account

  1. To create the Bad Debt expense account, click Accounting > Chart of Accounts on the main menu.

  2. On the Chart of Accounts page, click the + New Account button at the top right corner.

  3. On the New Account window, enter the following information:

    • Type - Expense

    • Account Name - Bad Debt Expense

    • Active Account - Turn On

  4. Click the Lease Options tab and turn on the toggle for Use this account for Lease Charges.

  5. Click Save to finish creating the account.

Step 2 - Creating the Allowance for Doubtful Accounts Sub Account

  1. To create the Allowance for Doubtful Accounts sub-account, click Accounting > Chart of Accounts on the main menu.

  2. On the Chart of Accounts page, click the + New Account button at the top right corner.

  3. On the New Account window, enter the following information:

    • Type - Asset -> Accounts Receivable

    • Account Name - Allowance for Doubtful Accounts

    • Active Account - Turn On

  4. Toggle on "This is a sub-account" and select Accounts Receivable as the Parent Account.

  5. Click Save to finish creating the account.


Issue a Credit on the Lease

The next step is to issue the credit for the amount of unpaid charges on the Lease.

  1. To issue a credit on a lease, click Leasing > Active Leases on the main menu.

  2. Find and click on the Lease that requires the credit.

  3. On the Overview page of the lease, click on the Transaction tab. Then click Issue Credit.

  4. On the Issue Credit window, enter the following: For the Account dropdown, select Bad Debt Expense.

    • Category - Bad Debt Expense

    • Amount - Enter the total amount of unpaid charges

  5. Click Save to finish.


Create the Journal Entry

Next, you will create a journal entry for the amount of unpaid rent. After creating the new accounts above, creating the journal entry is the only thing you will need to do to record unpaid rent as a bad debt expense.

  1. From anywhere in DoorLoop, click on the + Create New button in the upper left and select Journal Entry in the Other Transactions section.

  2. Set the Entry Date and select the Property associated with the unpaid rent.

  3. On the first line, from the Account drop-down, select Accounts Receivable and add an optional Description. (Such as unpaid rent or something to remind you why you are creating this journal entry.)

  4. Enter the amount of unpaid charges in the Debit column.

  5. Click the Add Line Item button and select the Allowance for Doubtful Accounts account in the Account drop-down.

  6. Enter the amount of unpaid charges in the Credit column.

  7. When you're done, click Save.


Disclaimer

The information provided is not offered by a licensed accountant, should not be considered accounting, financial, or legal advice, and is provided (and intended) for general informational purposes only. Do not rely on the information provided; rather, please verify applicable accounting laws and regulations independently. This information should not be considered a substitute for professional advice and does not offer Generally Accepted Accounting Principles (GAAP). The author and publisher are not liable for any damages or losses resulting from reliance on this information.


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