ACCOUNT QUESTION ( provision for doubtful debts )

Dr. Bad and Doubtful Debt ..... $150 , an expense account which will be shown in the Profit and Loss.
Cr. Provision for Bad and Doubtful Debts ..... $150, a liability account. However, it usually shown under the Trade Debtors and less with this Provison for Bad and Doubtful Debts and not separately shown in the liability side.