Is Allowance For Doubtful Debts An Expense

No, as Allowance for Doubtful Debts or Allowance for Doubtful Accounts is a Contra Asset Account which is just an estimation of either Net sales or closing balance of Accounts Receivable in order to match sales with Uncollectible Accounts Expense / Doubtful Debts according to Matching Principle.

Allowance for Doubtful Debts T Account is prepared to record entries related to it and closing balance is deducted from Accounts Receivable on balance sheet in order to find out its net Realizable Value or Cash Realizable Value. However, Doubtful Debts or Uncollectible Expense Account is considered as An Expense and recorded in Income Statement in that accounting period in which these are incurred.