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If one includes carbonated soft drinks, powdered soft drinks, bottled water, and juice drinks in the definition of the beverage industry, one is using a
Pledging
Pledging involves using assets as collateral to secure a loan or obligation, ensuring the lender or party has a claim to the asset if the borrower defaults.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total accounts receivable on the balance sheet to reflect the amount that is expected to go uncollected.
Credit Sales
Sales in which the customer is allowed to pay at a later date, typically used to increase business by offering clients flexible payment terms.
Unadjusted Balance
The initial balance of an account before any adjustments for interest, payments, or discrepancies have been made.
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