Catherine Y. answered 01/27/21
Experienced Adult Tutor specializing in IT and HIT
This is more than likely a question for an Accountant but, I will try to answer it fully. Now when you say unpaid bills are you referring to bills not paid by the customers or bills not paid by the doctor to their vendor? If the unpaid bills refers to the customer not paying their bills because, they have no money or they possibly are dead.then, yes, it can be written off. It would be an expense probably calling it "bad debt expense".
If your referring to a bill that the doctor owes a vendor, I don't believe you can deduct that. However, I would definitely consult an accountant with this question.