Hello, paguarco. Welcome to the Community. You've come to the right place. I'll help you with this.
If you have customers who owe you money, but you know you won't be able to collect it from them, you can write it off as bad debt. If your business is using accrual method accounting, you can sometimes record it as a deduction. You can learn more about bad debt on the Internal Revenue Service's website.
To do this, first you'll have to configure your books so that they're prepared to document this information. You can do this by creating a bad debts expense account. Once everything is setup, you can then create the items, and add them to the account you created.
The steps in the following article will help you to make sure that the bad debt is entered into your QuickBooks properly: Write Off Bad Debt in QBO
I'll be here to assist if you have any questions. Have a great day!