A bank's estimated bad debt expense associated with its loan receivables is the loan loss provision.

Loan Loss Provision

An expense set aside as an allowance for uncollected loans and loan payments, reflecting anticipated losses in the loan portfolio.

Bad Debt Expense

An expense reported on the income statement, representing the portion of receivables that is estimated not to be collectible.

Loan Receivables

Reflects the amounts of money lent out that are expected to be repaid, typically generating interest income for the lender.