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In which case would you consider using a dynamic array?
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collected.
Bad Debt Expense
A projected expense reported by companies accounting for receivables that are expected to remain uncollected.
Pre-Reconciliation Cash Balance
The initial cash balance reported before adjustments are made for reconciling items in the preparation of a bank reconciliation.
Outstanding Checks
Checks that have been written and recorded in the issuer's account but have not yet been cashed or deposited by the recipient.
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