tolerances = allowances
http://www.wordreference.com/definition/tolerance

Specific Allowance

This is allowance created in respect of specific receivables which are known to be facing serious financial problems or have a trade dispute with the entity. Such balances may be identified by examining an aged receivable analysis which details the time lapsed since the creation of a receivable. Long outstanding balances identified from such analyses could be considered for inclusion in the allowance for doubtful debts.

http://accounting-simplified.com/provision-for-doubtful-debt...

https://books.google.com.eg/books?id=2A81gjG9swMC&pg=PA416&l...