Is Bad Debt Expense A Contra Revenue Account

No, Bad Debt Expense is a actual loss or an indirect expense account to the business against the Credit Sales made with customers. It is recorded in Income Statement Under Operating Expenses Section as a Selling and General and Administrative Expense. Some percentage of uncollectible accounts due may not be recovered from our customers in future is known as Estimated Bad Debts Expense or Doubtful Debts while bad debt expense is a actual loss to the business as it is certain and actually suffered by the business.

So, bad debt expense is not a Contra Revenue Account which is a reversal of a revenue account in Income Statement or Profit And Loss Account.