Xolpulotov, Rustam O‘ktamovich. “XO‘JALIK YURITUVCHI SUBYEKTLARNING SHUBHALI DEBITORLIK QARZLARI BO‘YICHA REZERV TASHKIL ETISHNI TAKOMILLASHTIRISH”. «MOLIYA» ilmiy jurnali, no. Maxsus son (October 29, 2026): 291–299. Accessed November 4, 2026. https://moliya.tsue.uz/index.php/moliya/article/view/115.