What term describes a debt that is unlikely to be collected and is written off?

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When a receivable is unlikely to be collected and is removed from the books, the term used for that debt is bad debt. This label specifically identifies a debt that is not expected to be recovered, and it is the item recorded as an expense (or opposed by an allowance) in accounting. The action of removing it from the accounts is called a write-off, but the debt itself is classified as bad debt. The words uncollectible or unrecoverable describe the condition, not the formal label of the receivable, making bad debt the most precise term for the debt being written off.