<prompt> Translate the following text to EnglishIkiwa malipo hayajafanywa, kiasi hicho hakipatikani kama marekebisho ya uhifadhi wa madeni mabaya na haathiri mapato, faida, au vyanzo vingine vya fedha.  <response>: If the receivable is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources. 