Generally speaking, one which is uncollectible. But technically, by statute in some states, the word may have a more precise meaning. In Louisiana, bad debts are those which have been prescribed against (barred by limitations) and those due by bankrupts who have not surrendered any property to be divided among their creditors. Civ. Code La. 1900, art. 1048. In North Dakota, as applied to the management of banking associations, the term means all debts due to the association on which the interest is past due and unpaid for a period of six months, unless the same are well secured and in process of collection. Rev. Codes N. D. 1899,
