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Discuss the structure of the federal court system.
Bad Debt Expense
The cost associated with accounts receivable that a company does not expect to collect due to customer default.
Allowance For Doubtful Accounts
The contra asset account for accounts receivable.
Adjusting Journal Entry
A record in accounting that is used to adjust incomes and expenses to match the accounting period in which they actually occurred.
Net Realizable Value
The estimated selling price of goods minus the costs of their sale or disposal.
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