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If class A is derived from class B, and a virtual function in class B throws an exception, then the overridden version of that function in class A must
Uncollectible Receivables
Accounts receivable that cannot be collected from customers, often recognized as a bad debt expense.
Net Realizable Value
The estimated selling price of goods, minus the cost of their sale or disposal.
Allowance
In accounting, a reduction from the gross amount of receivables to reflect the estimated uncollectible amounts; in budgeting, an allocated amount for specific expenses.
Doubtful Accounts
Accounts receivable that a company does not expect to collect in full, often leading to an allowance for doubtful accounts as a contra asset on the balance sheet.
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