# COMAR Title 21 — State Procurement Regulations

## Subtitle 09 — Contract Cost Principles and Procedures

### Chapter 01 — General Regulations

#### Regulation .07 Bad Debts.

*COMAR 21.09.01.07*

Bad debts include losses arising from uncollectible accounts and other claims, such as dishonored checks, uncollected employee advances, and related collection and legal costs. All bad debt costs are unallowable.