I have two large unpaid invoices from business that closed last year before I got paid. I thought I could use those as losses for taxes, but what exactly are they classified as? Everything else seems to have a category, such as home office, vehicle and inventory. Since these are completed websites, are they considered inventory, or how have you done this?

Any suggestions greatly appreciated!
Thanks!

(Found out....you already do by not including them in my income, damn!)