Is provision for doubtful debt included in manufacturing account

The manufacturing account focuses on the direct costs of production, such as raw materials, direct labor, and manufacturing overheads (like factory rent, factory utilities, and depreciation of factory equipment).

Provision for doubtful debt relates to indirect expenses and is an accounting estimate for potential losses from customers who may not pay their debts. It is typically shown in the trading and profit and loss account (or income statement) as an expense or as a deduction from trade receivables.