Explanation to problem on bad debts and provision

New provision and further bad debts is always deducted from debtors in balancesheet and additional provision((bad debt+further bad debts+new provision)-old provision) to be debited or provided in profit and loss account and if old provision is more than bad debts+further bad debts+ new provision , difference is to be credited to profit and loss account. Ie A) (bad debt+further bad debt+ new provision)>old provision, then difference is debited to Profit and loss account. B) & if (bad debt+further bad debt+ new provision) < old provision, difference is to be credited to profit and loss account