Can debts de provided for in QuickBooks as a step towards writing them off? If so, how is provision made? The "help" section only deals with wrting off. Thanks!

Yes, Burnham. If your business uses the accrual method of accounting, you can write off bad debt as a deduction. This allows you to account for uncollectible payments as an expense. 

To do this, start by reviewing ageing receivables. Go to Reports > Standard reports. Open an Accounts receivable ageing detail report, then review which outstanding accounts receivable should be written off. 

After that, follow step 2 to step 5 from this article: How to write off bad debt in QuickBooks Online

Once done, all uncollectible receivable appears on your Profit and Loss report under the Bad debts expense account.

I also recommend consulting your accountant before writing off any debt.

If you have any further questions, feel free to comment below. Your satisfaction is our top priority.